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D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

period of three months. This period was earlier one year, but is now reduced to three months by Finance Act, 2007 - that is - within three months from the date of communication of the decision or order of … M.S. Shah, J.1. All these petitions challenge the constitutional validity of the proviso to Sub-section (1) of Section 35 of the Central Excise Act, 1944 ('the Act' for short) in so far as it provides that the

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter is … that in para 10, the assessees were called upon to deposit amount of tax along with interest within 35 days from the date of receipt of intimation from the assessing officer in consonance with Section 245D(6A); and

N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 48, 50C, 50C(2), 55A, 69, 69A, 69B, 69C, 129, 142A, 142(2A), 143(3), 147, 153, 153(1), 153(3), 142, 245C, 245D(1), 245R(3), 245Q(1), 246A, 250, 254, 260, 262, 263 and 264; Indian Stamp Act - Sections 47A; Finance Act, 2006; Finance Act, 2007; Wealth-tax Act, 1957 - Sections 2, 16A, 23A, 24, 34AA, 35, 37 and 38A; Constitution of India - Articles 14 and 226

Reported in : (2009)226CTR(Mad)625

and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the Act exempts the said period of limitation in certain … of Sub-section (1) and Sub-sections (3A) and (4) of Section 23, Sub-section (5) of Section 24, Section 34AA, Section 35 and Section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in

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

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in … either expressly or by necessary implication retrospective. (See CED v. M.A. Merchant.) 35. We would also like to reproduce hereunder the following observations made by … and (3) of Section 14A clearly mention that the aforesaid provisions were to be applicable from assessment year 2007­2008 onwards. Hence, Rule 8D, which is framed to give effect to the provisions of sub­sections (2) and (3)

M/S.Truwood Pvt. Ltd., Visakhapatnam. Vs. the Commissioner of Central ...

Court : Andhra Pradesh

Subject : Land Acquisition

parties that the said provisions were amended by substitution with effect from 01-06-2007 by Section 121 of the Finance Act, 2007 and the amended provisions do not apply to the facts of the case. 22004) 1 S.C.C. 287 C.E.A.Nos.54 … 2008 COMMON JUDGMENT (per Hon'ble Sri Justice M.S.Ramachandra Rao): The appellants in both these appeals filed under Section 35-G of the Central Excise Act, 1944 are assessees engaged in the manufacture of veneers, plywood, decorative plywood and

Godrej Industries Limited Vs. Commissioner of Central Excise

Court : Mumbai

Subject : Excise

of the Act. Thus, explanation was inserted with effect from 11th May, 2007 by section 131 of the Finance Act, 2007. 17. The test is, therefore, whether section 11D could be invoked in the present case. Section 11D of … dispense with the same and decide such application within thirty days from the date of filing. Explanation to Section 35 specifies the scope of expression 'duty demanded', includes - (i) amount determined under section 11D; (ii) amount of

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … the principle laid down in Amministrazione delle Finanze dello Stato v SpA San Giorgio (Case 199/82) [1983] ECR 3595("San Giorgio"), EU law required there to be an effective remedy for monies paid in respect of the tax

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and violative … years 148 20 59 14 241Between 4-5 years 111 13 55 25 204Between 3-4 years 90 43 47 35 215Between 2-3 years 43 41 73 37 194Between 1-2 years 49 44 56 21 170 Less than 1

The State of Bihar Vs. The Bihar Secondary Teachers Struggle Committee ...

Court : Supreme Court of India

Subject : Education

under: “2.3.3 Secondary and Higher Education Cess The Secondary and Higher Education Cess (SHEC) was introduced in the Finance Act, 2007, to fulfil the commitment of Secondary and Higher Education. Scrutiny of the Union Finance Accounts for the period … other school or office or deployed for any non-educational purpose, other than those specified in section 27.” D. Section 35 empowers the Central Government to issue directions while Section 38 empowers appropriate Government to make rules. In exercise

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

Central Board of Excise and Customs vide letter dated 22.05.2007 issued clarifications regarding various amendments brought out Vide Finance Act, 2007. It is submitted that paras 9.1 to 9.7 which are relevant read as under: “9.1 Works contract is … for engineering, procurements supply, construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence … Total Environment Building Civil Appeal No.11330 of 2018 Page 34 of 64 35 (supra) has made it clear that the goods value in the nature