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Godrej and Boyce Manufacturing Co.Ltd. Vs. Dy.Commr. of I.T.Mumbai and ...

Court : Supreme Court of India

Subject : Land Acquisition

The learned Tribunal held that sub-sections (2) and (3) of Section 14A of the Act (inserted by the Finance Act, 2006 with effect from 1st April, 2007) were retrospectively applicable to the Assessment Year 2002-2003 and, therefore, the matter … income referred to in Section 115-O of the Act is excluded from the provisions of deductions contained in Section 57 inasmuch as such income does not form a part of the total income in view of Section 10(33)

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 … place where the instrument is made payable. The attention of the Court is drawn to the provisions of Section 57 of the Bill of Exchange Act 1882 under which provision is made for a measure of damages which

Conwood Agencies (P.) Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

under appeal therefore needs apprecia-tion. Besides, Sub-sections (2) and (3) have been inserted in Section 14A by the Finance Act, 2006.Hence the effect of those provisions insofar as they apply to the pending matters has also to be considered.7. … and hence interest allocable to the investments made in shares was liable to be considered only under Section 57(iii) and not under Section 36(1)(iii). Third reason given by the ld. Commissioner (Appeals) is that the dividend income

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

reconditioning on restoration, or servicing of any goods, excluding a motor vehicle and also substituted it by the Finance Act, 2006 with effect from 1st May, 2006. It also substituted the Explanation below section 65(64) with effect from 15th … for construction of road and not for maintenance of road. That is why the petitioner's submissions were rejected. 57. As far as other aspect is concerned, namely, maintenance, management and repair service, the findings are as under:-

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

154, for any assessment year beginning on or before the Ist day of April, 2001.” 11 18. By Finance Act, 2006, Section 14A was numbered as sub­section (1) and after sub­section (1) sub­sections (2) and (3) were inserted w.e.f. 01.04.2007 … Act, 2006 which was to the following effect:“1(2). Save as otherwise provided in this Act, Sections 2 to 57 shall be deemed to have come into force on the 1st day of April, 2006.” Rule 8D which

State of Jharkhand and Ors. Vs. Tata Steel Ltd and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

and 31.08.2000. The said policy was issued in exercise of power conferred by Section 23A of the Bihar Finance Act, 1981 (for short, “the 1981 Act”) and the purpose of framing the policy was industrial growth of the … published in Official Gazette by the State Government.” 8. Rule 64 of the Jharkhand Value Added Tax Rules, 2006 (for short “the Rules”) deals with deferment. The said rule reads as under:- “64. Deferment.-(1) (a) All such … had withdrawn notification nos. 478 and 479 dated 22.01.1995 and SO nos. 57 and 58 dated 02.03.2000 with immediate effect, as a result of which

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under the service tax net. The Finance Act, 2007 brought 7 new services under … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT, … Trebanog Working Men’s Club and Institute Ltd. v. Macdonald (1940) 1 K.B. 576, a similar question arose before the Kings Bench Division. Graff (supra) was

Commr. of S.T. Vs. Atria Convergence Tech. P. Ltd.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35B and 35G; ;Finance Act, 1994 - Sections 73, 76, 78 and 80

Reported in : 2010[18]STR265

certain penalties that had been levied on the assessee by the adjudicating authority under Section 78 of the Finance Act, 1994, on the premise that there was suppression and non-payment of duty on the part of the assessee … able per TR6 utilized be payableChallanCable Operator: 2002-03 3,91,23,684/- 19,56,184/- 9,72,907/- - 9,83,277/-[w.e.f. 16-8-02]2003-04 & 2004-05 [Upto 7,50,17,299/- 57,43,297/- 19,75,115/- 25,27,953/- 12,45,229/-4/04]Internet & Advertisement - 1,39,203/- 1,39,203/- - -2001-022002-03 - 4,29,956/- 4,29,956/- - -2003-04 & 2004-05 [upto

Commissioner of Income-tax Vs. Nagesh Devidas Kulkarni

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 10(10C), 15, 16, 17, 17(1), 17(3), 57, 80CCC, 88, 89, 89(1), 143(1), 143(3), 147, 148 and 260A; University Grants Commission Act, 1956 - Sections 3; Institutes of Technology Act, 1961 - Sections 3; Finance Act, 2002; Finance Act, 1993; Income Tax Rules, 1962 - Rule 21A, 21AA and 21B

Reported in : (2007)210CTR(Bom)471; [2007]291ITR407(Bom)

in relation to any other assessment year;11. Section 89(1) of the Act as it stood prior to the Finance Act, 2002, reads as follows:Section 89 Relief when salary, etc., is paid in arrears or in advance.--(1) Where, by … of a sum in the nature of family pension as defined in the Explanation to Clause (iia) of Section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that