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B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

the 1st day of April, 2005. Later, a number of amendments were introduced in the Act by Bihar Finance Act, 2006 (Act 7 of 2006). The amendment Act received the assent of the President of India on 19.04.2006 and … a period of time for submission of all declaration forms was held ultra vires Section 8(4) read with Section 13(3) & (4) of the Central Sales Tax Act on the ground that the phrase 'in the prescribed manner'

The Income-tax Officer Vs. Smt. Sukhini P. Modi, Smt. Radhika

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)112ITD1(Ahd.)

issuing any notice under this section, record his reasons for doing so.12. Certain Provisos are added by the Finance Act, 2006 to Section 148 to save the assessments completed on the assumption that no such notice need be issued … as may be, apply accordingly as if such return were a return required to be furnished under Section 139". Thus the returns of income filed in response to notice Under Section 148 were to be considered as

The Commissioner of Central Excise, vs M/S. Trans Asian Shipping Servi ...

Court : Kerala

under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … and 8 of 2019 are filed against the show cause notice for the years 2009-2010, 2008-2009, 2010-2011 and 2006-2008 respectively. C.E.A. No.8 of 2019 is taken as the leading case.2. The respondent is a company engaged in … Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid on 13.06.2008 should not be appropriated towards the demand raised at Sl.No:(i) above:(iii) Interest

The Commissioner of Central Excise, vs Trans Asian Shipping Services P ...

Court : Kerala

under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … and 8 of 2019 are filed against the show cause notice for the years 2009-2010, 2008-2009, 2010-2011 and 2006-2008 respectively. C.E.A. No.8 of 2019 is taken as the leading case.2. The respondent is a company engaged in … Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid on 13.06.2008 should not be appropriated towards the demand raised at Sl.No:(i) above:(iii) Interest

The Commissioner of Central Excise, vs M/S.Trans Asian Shipping Servic ...

Court : Kerala

under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … and 8 of 2019 are filed against the show cause notice for the years 2009-2010, 2008-2009, 2010-2011 and 2006-2008 respectively. C.E.A. No.8 of 2019 is taken as the leading case.2. The respondent is a company engaged in … Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid on 13.06.2008 should not be appropriated towards the demand raised at Sl.No:(i) above:(iii) Interest

The Commissioner of Central Excise, vs Trans Asian Shipping Service Pv ...

Court : Kerala

under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … and 8 of 2019 are filed against the show cause notice for the years 2009-2010, 2008-2009, 2010-2011 and 2006-2008 respectively. C.E.A. No.8 of 2019 is taken as the leading case.2. The respondent is a company engaged in … Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid on 13.06.2008 should not be appropriated towards the demand raised at Sl.No:(i) above:(iii) Interest

Deputy Commissioner of Income Tax Vs. Padam Prakash (Huf)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)104TTJ(Delhi)989

Matched in: Citation (2006)104TTJ(Delhi)989

Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)111ITD53(Delhi)

the 1st day of April, 2001.10.2 Sub-sections (2) and (3) were further added to Section 14A by the Finance Act, 2006 w.e.f. 1st April, 2007. These Sub-sections are as under: (2) The AO shall determine the amount of expenditure … 1997-98 in Tribunal Mumbai, moved application to intervene in the matter. The application was allowed vide Order dt. 13th March, 2007. However, it was made clear that the intervener shall advance argument in support of the arguments

Neolite Polymer Industries Pvt. Ltd. a Company Incorporated Under the ...

Court : Mumbai

Subject : Civil

Acts : Indian Stamps Act, 1899 - Sections 2(3), 2(14), 2(15), 3, 4, 33, 35, 36, 40, 42(1) and 42(2) - Schedule - Articles 13 and 45; Bills of Exchange Act, 1882 - Sections 51, 51(1), 52, 52(3) and 57; Negotiable Instruments Act, 1881 - Sections 80, 104 and 134; Finance Act, 2006; Code of Civil Procedure (CPC) , 1908 - Order 37

Reported in : 2007(6)BomCR539; (2007)109BOMLR1930

evidence, unless such instrument is duly stamped. Clause (a) of the proviso prior to its amendment by the Finance Act of 2006 was to the following effect:(a) any such instrument not being an instrument chargeable with a duty … for recovery of different amounts against different defendant-companies. In Summary Suit No. 1339 of 2006 filed against Neolite Polymer Industries Pvt. Ltd. the Bank claimed … to be compulsorily noted and/or protested. This action of the Bank is stated to be in violation of Section 51 of the Bills of Exchange Act, 1882 read with the provisions of the Negotiable Instruments Act, and

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … The said fact is borne out by the letter dated 3rd November 2006 of the Petitioners and it is only thereafter that the Petitioners started … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named, … the parties are involved. 6 The Respondent No.1 addressed a letter dated 13/03/2008 stating therein that it was desirous of having all disputes relating to