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Container Corporation of India Ltd. Vs. Assistant Commissioner of Inco ...

Court : Delhi

Subject : Land Acquisition

the wagons into the ships. 4. Necessary amendments were made by the Finance Act, 1983 to Section 2(12) of the Customs Act, 1962 and by … the “infrastructure facility”, to include water supply project, irrigation project, sanitation and sewerage system. The Income Tax (Amendment) Act, 1998 made several changes all of which are not relevant for our purpose. It may only be noted that … Act, 1983 to Section 2(12) of the Customs Act, 1962 and by inserting clause (aa) sub-section (1) of Section 7 of the said Act, with the advent of ICDs in India. Under Section 2(12) of the Customs Act,

Jct Limited Vs. Income-tax Appellate Tribunal and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Articles 226 and 227; Income Tax Act, 1961 - Sections 9(1), 133A, 162, 195, 201(1), 201(1A) and 253(7); Central Excise Act; Customs Act; Sales Tax Act; Finance (No. 2) Act, 1998; Finance Act, 2001

Reported in : 101(2002)DLT303

the Legislature also by the insertion of Sub-section 7 in Section 253 of the Act by Finance (No.2) Act, 1998, w.e.f. 1 October 1998 and the two provisos to Sub-section (2A) of Section 254 of the Act, by

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 … who are 'Stage Carriage Operators' owning a 'spare bus' covered under a 'spare bus permit' as per Section 72(2)(xvii) of the Motor Vehicles Act, 1988.(II) Petitioners who are 'Contract Carriage Operators', owning the vehicles covered under Section

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 … assessee and on the making of such deposits, goods dealt by the assessee of the value of about 75% of the deposit would be given free to the members as incentive/gift. The deposit so made by the

Killick Nixson Limited Vs. the Dy. Commissioner of Income Tax and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1) and 143(3); Finance Act, 1998 - Sections 87, 88, 89, 90, 90(1), 90(3), 94 and 95

Reported in : (2001)165CTR(Bom)280; [2001]248ITR17(Bom)

under the Kar Vivad Samadhan Scheme (hereinafter, for the sake of brevity, referred to as 'K.V.S.S.') introduced by Finance (No. 2) Act, 1998 determining the total income of the assessee - petitioner at Rs. 33, 65, 298 = 00.? In short, … Court in this Writ Petition is : Whether the A. O. was authorised and empowered to proceed under Section 142(1) of the Income Tax Act in respect of assessment year 1992-1993 after the Designated Authority passed an … disallowed interest payment made by the assessee to the extent of Rs. 70,50,000=00. The First Appellate Authority, however, modified the assessment order and restricted the

Onkar S. Kanwar and ors. Vs. Union of India and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 90(1); ;Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Constitution of India - Article 14; Companies Act, 1956; Central Excise Rules, 1944 - Rules 173Q and 209A; Income-tax Act, 1961 - Sections 269C, 269D and 269H

Reported in : (2001)168CTR(Ker)352; [2001]249ITR258(Ker)

(hereinafter referred to as 'the Scheme'). The scheme is contained in Section 86 to Section 98 of the Finance (No. 2) Act, 1998. The object of the scheme as stated when the Finance (No. 2) Bill, 1998, was introduced is as … Inspector of Income-tax valued the properties at Rs. 3,24,000 and the Departmental Valuation Officer valued them at Rs. 7,24,000. The Inspecting Assistant Commissioner, Acquisition Range, Ernakulam, ordered acquisition of the property on March 31, 1981. The appellants

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

in case of all assessees.(iii) The amendment will take effect retrospectively from 1st July, 1995.12.2. Again by the Finance (No. 2) Act, 1998 certain further amendments were made in Chapter XIV-B of the Act and the same have been explained by … Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three … explained by Central Board of Direct Taxes (CBDT) by issuing Circular No. 717 dated 14.08.1995. The relevant extract of the said Circular reads as under:Special

M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

Subject : Service Tax

passed by the Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No.2) Act, 1998: Provided further that the appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of … amended by Sec. 105 of the Finance Act (No.2), 2014 w.e.f. 6/8/2014 which provides for mandatory pre-deposit of 7.5% for first appeals and 10% for second appeals of the total tax or penalty demanded, as a mandatory

Mr. Damodar Narcinva Naik, Vs. Union of India (Uoi) and ors.,

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1998 - Sections 46, 59, 61(2), 71, 72 and 61; ;Finance Act, 1998 - Sections 88 and 89

Reported in : 2006(1)ALLMR657; 2006(1)BomCR224; 2006(1)MhLj761

the pendency of the said appeal filed by the Revenue before CEGAT, the Central Government by Finance (No.2) Act, 1998 introduced KVSS. Section 88 of the said Finance Act which is relevant for the purpose herein reads as … raw materials as deemed to be cleared from the warehouse and demand customs duty with interest under Sections 72 & 61 of the Customs Act. 3. In the present case, it is not in dispute that apart

Smt. Pushpalata Kanodia Vs. Wto

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)92ITD500(Hyd.)

bring it in tune with the intention of the legislature, i.e. to tax any unproductive asset. By the Finance (No. 2) Act, 1996, with effect from 1-4-1997, the said clause was substituted as under:- (i) any building or land appurtenant … the assessee may occupy for the purposes of any business or profession carried on by him;" By Finance(No. 2) Act, 1998, with effect from 1-4-1999, two more exceptions were provided by numbering them as (4) and (5) which are … consideration, the assessee filed returns in response to the notice issued under Section 17 of the Wealth-tax Act, 1957, wherein the assessee claimed exemption Under … commenced in the year 1995 whereas the passports issued on 29-9-1994 and 7-9-1994 mention the impugned property as the permanent address of the parties which