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Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … hearing after the matter was remitted back by the Supreme Court in terms of order dated 23rd July, 2007 passed in Civil Appeal No. 3188 of 2007.2. The writ petition was filed by the petitioner challenging the … by the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was … 13A was substituted in place of earlier rule vide notification No. SO. 43 dated 1st February, 2000. The substituted Rule 13A is quoted herein below:PercentagePercent(1)(a)Earthwork

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

inserted by the Finance Act of 2006 with effect from 1 April 2007. Rule 8D of the Income Tax Rules prescribes the method for determining … form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … on the ground that the liability to pay had been incurred in the relevant previous year. While inserting Section 43 B it was not realized that its language would cause hardship to those tax payers who had paid

Commissioner of Income Tax, Delhi Vs. Woodward Governor India P. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 29, 30 to 43D, 48, 50, 56, 143, 143(1), 143(2), 144, 145, 145(1), 145(2) and 145(3); Finance Act, 2002; Companies Act - Sections 209; Finance Act, 1967

Reported in : (2009)223CTR(SC)1; [2009]312ITR254(SC); JT2009(5)SC378; 2009(5)SCALE198; (2009)13SCC1; [2009]179TAXMAN326(SC); 2009(3)LC1519(SC); [2009] 5 SCR 738

cases, we are required to consider the provisions of Section 43(1), 43A (both, before and after Amendment vide Finance Act, 2002).Facts in M/s Woodward Governor India P. Ltd.[Civil Appeal arising out of SLP(C) No. 593/08]- REVENUE ACCOUNT CASE:5.

The Commissioner of Income Tax-8, Mumbai and Others Vs. M/s. Sulzer In ...

Court : Mumbai

Subject : Direct Taxation

under Government orders. In paras 1 and 2 of this Circular, the Department refers to the introduction by Finance Act, 1983 w.e.f. 1st April, 1984 of section 43-B. Then, in para 3, it refers to several representations received … 2003-04. These were cross Appeals against the order of the Commissioner of Income Tax (XIX) dated 19th January, 2007. 2. Mr. Gupta, the learned Senior Counsel submits that the Appeals raise substantial questions of law and as

Ms Vijeta Projects and Infrastructures Limited Through Its Managing Di ...

Court : Jharkhand

Subject : Land Acquisition

due to an assessee and prevent the running of interest in terms of Section 43 of the Bihar Finance Act, thereby leading to a saving for the Government. Similarly, 5. a dealer entitled to refund will also be … amount of Tax Deducted at Source (TDS) by the respondents­State Government. This amount is for the financial years 2007­08 and 2008­09. For these financial years, the assessments have already been completed by the respondents­State Authorities. These assessment

The Commissioner of Income-tax. Vs. Shri Bharat R. RuiA.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(3), 43(5) ; Securities Contracts (Regulation) Act, 1956 - Sections 2(ac), 2(h), 18A ;

speculative business. 6) Mr. Gupta further submitted that clause (d) inserted to the proviso to Section 43(5) by Finance Act, 2005 specifically provides that with effect from 1/4/2006 exchange permitted derivative transaction shall not be deemed to be

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

the provisions of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service … appeal to the Appellate Tribunal and since effective alternative remedy is available, the writ petition is not maintainable. 43 In W.P.No.26460 of 2011, challenge is made to the show cause notice dated 14.10.2010 issued by the second

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … the Hon’ble Supreme Court in the case of State of Punjab-vs.-Bhatinda District Co-op. Milk P Union LTD.reported in 2007 (11) SCC363 In that case, at paragraphs 18 and 19 of the judgment the Hon’ble Supreme Court observed … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

Commissioner of Income-tax (Central) Vs. Gopi Apartment

Court : Allahabad

Subject : Direct Taxation

is to be assessed in the hands of Gopi Apartments. 13. Sri Agrawal also contended that by the Finance Act, 2003, Amendment in Section 153A w.e.f. 01.06.2003 was made and Sections 153A and 153C were added in place

The Commissioner of Income Tax Vs. Earnest Exports Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43A, 80HHC, 143(3), 254(2) and 263; ;Foreign Trade (Development and Regulation) Act, 1992; ;Imports and Exports (Control) Act, 1947; ;Finance Act, 1990 - Section 28; ;Imports (Control) Order, 1955

Reported in : (2010)230CTR(Bom)527,[2010]323ITR577(Bom)

Act, 1947 (18 of 1947). The CIT noted that Sub-clause (iiia) was inserted in Section 28 by the Finance Act of 1990 with retrospective effect from 1st April, 1962. Since Parliament had confined the ambit of the provision … under Section 254(2) of the Income Tax Act, 1961, the ITAT has by its order dated 15th January, 2007 recalled its earlier order dated 31st August, 2006 and set aside an order passed by the CIT under … question of the admissibility of a claim for enhanced depreciation under Section 43-A. The Tribunal was held to be entitled to correct its error so