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Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2006)204CTR(MP)555

s.90 In the High Court of Madhya Pradesh : Indore Bench A.K. Patnaik, C.J. & N.K. Mody, J. Finance (No. 2) Act, 1998, section 90 In favour of : Assessee; Block period : A.Y. 1994-95 to 20-11-1995 -

Sabarmati Steels and Alloys (P) Ltd. Vs. Commissioner of Central Excis ...

Court : Allahabad

Subject : Excise

Reported in : 2001(73)ECC663

the petitioner is not entitled to the benefit of the scheme as declared Under Section 88 of the Finance (No. 2) Act, 1998 for determination of the sum in terms of Section 90(1) of the Act. The petitioner aggrieved against the … of the appeal bearing No. 539-CE/App/KNP-I dated 8.10.1998 allotted by Commissioner (Appeals) to this office, was filed on 11.1.1999. The petitioner had given the declaration as required Under Section 89 of the Finance (No. 2) Act, 1998.

The Commissioner of Income Tax and the Assistant Commissioner of Incom ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(23C), 11, 11(5), 12, 12A and 12AA; Finance (No. 2) Act, 1998

public educational institution did not want to forefeit the larger amount by discontinuing the contribution immediately after the Finance (No. 2) Act 1998 came into force as such foreclosure without further contribution would result in a larger loss.8. She also further … with regard to claim of the assessee regarding registration under Section 12A which reads thus:(1) The provisions of Section 11 and Section 12 shall not apply in relation to income of any trust or institution unless the following

The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4

Reported in : (2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)

order as to costs. Ordered accordingly. (A) INCOME TAX ACT, 1961-SECTIONS 37, EXPLANATION TO SECTION 37 (INSERTED BY FINANCE (NO. 2) ACT, 1998), SECTION 256(1) - Reference on a question of law-M/s Manjog Homes promoting a scheme called 'Deposit Linked Incentive Scheme'-Whether

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance (No. 2) Act, 1994 under the head … as reserve by the holder of the permit to maintain the operation and to provide for special occasions;' 11. All the petitioners in this category are the owners of the vehicles covered under Section 72(2)(xvii), which vehicles

Ranganatha Associates and ors. Vs. Union of India (Uoi) and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 90 and 96; Income Tax Act, 1961 - Sections 245

Reported in : (2003)180CTR(Kar)441

second appeal was filed before the Tribunal, Bangalore, on 28th June, 1994, and the appeal is pending.1.4. The Finance (No.2) Act, 1998, introduced a Scheme called Kar Vivad Samadhan Scheme, 1998 ('the Scheme' for short). The said Scheme provided for … declaration in Form-1A as per Annexure-A. Respondent No. 2 accepted the declaration and a certificate of intimation under Section 90(1) of the Scheme was issued on 25th Feb., 1999. In the meanwhile, assessment proceedings for the asst.

Brij Bhushan Lal and Sons Vs. Designated Authority

Court : Allahabad

Subject : Direct Taxation

Reported in : (2001)165CTR(All)137; [2001]246ITR353(All)

on the date of the declaration, i.e., 31-12-1998.2. The petitioner's case is that by section 89 of the Finance (No. 2) Act, 1998, a scheme for settlement of tax disputes was introduced and the petitioner, which is a Hindu undivided family,

Rakesh Kumar Sharma and ors. Vs. State of U.P. and anr.

Court : Allahabad

Subject : CivilConstitution

Acts : Constitution of India - Articles 14, 226 and 243; Uttar Pradesh Land Revenue Act, 1901 - Sections 11; Uttar Pradesh General Clauses Act, 1904 - Sections 4(42B) and 21; Code of Criminal Procedure (CrPC) , 1973 - Sections 7, 8, 11 and 12

Reported in : 2004(3)AWC2234

administrative and financial side, the Board of Revenue as well as the Finance Department submitted their recommendations that newly created districts and divisions arc neither … are the advocates, who had represented District Bar Association, Collectorate Bar Association, Hathras, as President and Secretary. Petitioner No. 2 is the Secretary of a Registered Society, which is a Non-Governmental Organisation and claims to be working for … Court at Sant Kabir Nagar. Reference to Writ Petition No. 39756 of 1998, Ram Milan Shukla and Ors. v. State of U. P. and Ors., … petitions, the notifications issued by the State Government on 13th January, 2004 in the exercise of power under Section 11 of the U. P. Land Revenue Act, 1901 (hereinafter referred to as 'the Act') read with Section 21

Star Pistons Pvt. Ltd. and anr. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 173-I; Central Excise Act, 1944 - Sections 2, 11A and 35

Reported in : 2000(70)ECC387; (2000)3GLR2184

satisfied all the conditions of getting the benefit under the said Scheme contained in Chapter IV of the Finance (No. 2) Act, 1998. 3. Two show cause notices were issued to the petitioners on 8.1.1988 and 4.5.1988 by which recovery proceedings … cause notices were issued to the petitioners on 8.1.1988 and 4.5.1988 by which recovery proceedings as contemplated under Section 11-A of the Central Excise Act, 1944 were commenced. It appears that the petitioners had given a reply

New Ahmedabad Synthetics P. Ltd. Vs. Union of India and ors.

Court : Gujarat

Subject : Civil

Acts : General Clauses Act, 1897 - Sections 10

Reported in : 2000(70)ECC170

of the show cause notice, it appears that the petitioner submitted a declaration under Section 88 of the Finance (No. 2) Act, 1998. The petitioner, with a view to avail of the benefit of the Kar Vivad Samadhan Scheme, approached the