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Pradip J. Mehta Vs. Commissioner of Income Tax, Ahmedabad

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5, 5(1), 6, 6(6) and 256(1); Indian Income Tax Act, 1922 - Sections 4B; Finance Act, 2003; Central Excise Act; Travancore Income Tax Rules

Reported in : (2008)216CTR(SC)1; [2008]300ITR231(SC); 2008(2)JKJ39[SC]; JT2008(5)SC614; 2008(6)SCALE675; 2008AIRSCW3398

satisfied.23. It may be noted here that the Parliament has amended Section 6(6) of the 1961 Act by Finance Act 2003 w.e.f. 1st April, 2004, which reads as under:Section 6(6) A person is said to be 'not ordinarily resident'

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 for … 17 of the Small Causes Courts Act, the expression is 'at the time of presenting the application'. In Section 6 of the Court-fees Act, the words are 'file' or 'shall be received'. It would appear from this that

Pabhojan Tea Estate Vs. The Union of India, Represented by the Secreta ...

Court : Guwahati

Subject : Excise

account of delayed payment made by the writ petitioner of (1) additional duty of excise payable under the Finance Act 2003, (2) cess payable under the Tea Act and (3) Education cess payable under the Finance Act on the … duty payable as a surcharge on” Tea and Tea waste” at the rate of “Rs. one per Kg”. Section 157 (1) of the Finance Act provided that there shall be levied and collected for the purpose of … seeks to challenge the demand dt 27.4.2005 (Annexure – 4) for Rs. 6,96,000, raised on it by Superintendent of Central Excise, Golaghat (respondent no 5

Saint-gobaIn Glass India Ltd. and anr. Vs. Union of India (Uoi) and or ...

Court : Delhi

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Tax, 1975 - Sections 8B, 8C, 8C(2) and 8C(6); Finance Act, 2003; Customs Tariff (Transitional Product Specific Safeguard Duty) Rules - Rules 1, 2, 3, 4, 4(5), 5, 5(2), 5(3), 5(4), 6, 6(2), 6(3), 6(4), 6(5), 6(7), 6(8), 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17; Constitution of India - Articles 14, 309 and 311(2)

Reported in : 2009(166)LC71(Delhi); 2009(240)ELT495(Del)

available to the Government of India. A specific provision i.e., Section 8C was introduced in the Act by Finance Act, 2003 w.e.f. 11.05.2002 in respect of specific safeguards duty with regard to imports from China. Under Sub-section (6) of

Jose Vs. Assistant Commissioner (Assessment)

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(43), 3(1), 6, 6(1), 15 and 30; ;Finance Act; ;Central Sales Tax Act - Sections 14 and 15; ;Kerala Finance Act, 2006; ;Central Excises Act, 1944 - Section 15; ;Constitution of India - Articles 14, 19(1), 199, 200, 207, 207(1), 255, 286, 286(3), 304, 366 and 366(29A); ;Kerala Value Added Tax (Amendment) Act, 2006

Reported in : 2010(1)KLT816

brought out to Section 6(1)(f) of the Kerala Value Added Tax Act, 2003 as amended by the Kerala Finance Act, 2006 (Act 22/2006). Though the amended Act was passed and assent of the Governor was obtained on 24.10.2006,

income Tax Officer Vs. Ranisati Fabric Mills P. Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)116TTJ(Mum.)177

366 in which it has been held that the omission of the second proviso to Section 43B by Finance Act, 2003 w.e.f. 1-4-2004 has no retrospective operation so as to make it applicable to the earlier period and therefore … contrary to law and consequently merits to be set aside and that of the Assessing Officer be restored. 6. The appellant craves leave to amend or alter any ground or add a new ground which may be

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of tax, but extended the time to file returns till 28.11.2003. Further amendments however, were carried out in Finance Act, 2003 in order to validate the imposition of tax from 16.7.1997 to 2.6.1998 and to remove the basic infirmities … to this argument, it is necessary to reproduce the amendments that were affected to the Finance Act in 2003. Section 68 in 2003 Act reads as under:Section 68 : Payment of service tax.-Provided that-(i) in relation to services

C.I.T and Anr Vs. M/S Yokogawa India Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

to the aforesaid amendment and the provisions of Section 10A of the Act, as further amended by the Finance Act, 2003 with retrospective effect from 1.04.2001 may be conveniently set out below.5. Section 10A of the Act, as it … they apply for the purposes of the industrial undertaking referred to in section 80-I. (7) … (8) … 6. Section 10A was substituted by the Finance Act, 2000 with effect from 1.4.2001 in the following terms:“10A. (1)

Tamilnadu Cements Corporation Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)8STT492

the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the Finance Act, 2003, Section 71A was inserted in the Finance Act, 1994. This new provision cast a liability on recipients of GTO … demand of tax of Rs. 29,07,276/- was also confirmed against the assessee for the period 16-11-97 to 2- 6-98 under Section 73(1)(b) of the above Finance Act.Hence the present appeal.3. Ld. Counsel for the appellants submits that

Standard Fireworks Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)13STJ333CESTAT(Chennai)

the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the Finance Act, 2003, Section 71A was inserted in the Finance Act, 1994. This new provision cast a liability on recipients of GTO … the decision taken by the Division Bench in the case of Tamilnadu Cements Corporation Ltd. Paragraphs 2 to 6 of the order passed by the Division Bench are reproduced below: 2. The appellants had received "Goods Transport