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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the … date of removal and on the value determined for such goods under Sub-section (2) of Section 3 or Section 4 of the Act, as the case may be. The provisions of the Central Excise Rules, 2002, in so

Cce Vs. Nahar Industrial Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR26

Finance Act, 2005 can only be utilized only for the payment of such duties. Vide Section 88 of Finance (No. 2) Act, 2004, it has been provided that the credit of AED(GSI) paid on or after 1.4.2000 shall be allowed to

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

of Section 80IB read as follows:“Section 80-IB(10) prior to the amendment of 1.4.2005: Sub s. by Finance (No.2) Act, 2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance

Commissioner of Income-tax Vs. Haryana Minerals Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 143(3), 154 and 256(1); Customs Tariff Act; Central Excise Tariff Act

Reported in : [2005]276ITR399(P& H)

allowing deduction under Section 80HHC of the Income-tax Act, 1961, taking into consideration the amendment made by the Finance (No. 2) Act of 1991, which was to come into effect from April 1, 1991 ?2. Whether, on the facts and … short, 'the Tribunal'), has, in compliance with the direction given by this court in I. T. C. No. 40 of 1997, referred the following questions of law for its opinion :'1. Whether, on the facts and in

Commissioner of Custom, Icd, New Delhi Vs. M/S. Chandra Prabhu Interna ...

Court : Delhi

Subject : Land Acquisition

refunds under Section 27 also applicable to anti-dumping duty), was CUSTOM. A. 3/2013 Page 5 inserted by Finance Act, 2004, and that the amendment thereto by Finance Act, 2009 applicable retrospectively with effect from 01.01.1995 will apply in … that the duty paid was liable to be CUSTOM. A. 3/2013 Page 4 refunded even though the original assessment order was not challenged.6. The CC(A)’s … the respondent (hereafter “the assessee”) paid anti-dumping duty under protest CUSTOM. A. 3/2013 Page 1 in respect of 27 bills of entry under Customs Tariff Heading No.390390 (under the Customs Tariff Act - hereafter “CTA”) for import

Commissioner of Income Tax Vs. Malwa Texturising (P) Ltd.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 158BC, 249, 253, 254, 254(1) and 254(2) ; Finance (No. 2) Act, 1998 - Sections 89, 90, 90(1), 90(2), 90(4), 249(4) and 254(2)

Reported in : (2006)204CTR(MP)549; [2007]292ITR488(MP)

appeal was pending before the Tribunal, Kar Vivad Samadhan Scheme, 1998 (for short KVSS) was introduced by the Finance (No. 2) Act, 1998. The assessee submitted an offer for settlement under the KVSS and submitted a declaration under Section 89 … ORDERA.K. Patnaik, C.J.1. This is an appeal against the order dt. 16th Jan., 2004 passed by the Tribunal, Indore Bench, Indore in MA No. 8/Ind/2003.2. The facts briefly are that the respondent

Arun Excello Foundations (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Land Acquisition

Reported in : LC(2007)(3)269

the same. The assessee pleaded that w.e.f. 1st April, 2005, an amendment has been brought out by the Finance (No. 2) Act, 2004 and the same provided Clause (d) of Section 80-IB(10), where restriction is put regarding the maximum commercial area … force the amending Act also will be part of the existing law.In Mithilesh Kumari v. Prem Bihari Khare, Section 4 of the Benami Transactions (Prohibition) Act, 1988 was, it is submitted, wrongly held to be an Act declaratory

Better Label Manufacturing Co. Ltd. Represented by Its Managing Direct ...

Court : Chennai

Subject : Direct Taxation

Acts : Wealth Tax Act; Finance Act, 1998 - Sections 87, 88 90, 92 and 95; Income Tax Act - Sections 246, 260A and 264

Reported in : 2008(228)ELT331(Mad)

certificate to the appellant under the said scheme.2. The learned single Judge, after referring to Section 95 of Finance (No. 2) Act, 1998 has ultimately held that it is true that the word 'pending' would mean 'undecided issues' and a … K. Raviraja Pandian, J.1. Writ Appeals Nos.2619 and 2824 of 2004 have been filed against the common order passed by a learned single Judge of this Court dated 31.03.2004

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

Court : Kolkata

Subject : Service Tax

was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. (4) The levy … the petitioner was basically engaged in 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) Thereafter, the respondent did not proceed

Commissioner of Income Tax – Ii, Lucknow Vs. Ms. Lucknow Public Educ ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 142A, 12A, 55A, 69B, 131 (1) (d); Societies Registration Act, 1860 -

section 2 of the Wealthtax Act, 1957 (27 of 1957).8. The Section was inserted by the Finance (No.2) Act, 2004 with effect from 15.11.1972 to confer power on the Assessing Officer, to refer the matter to the Valuation … Supreme Court in the case of Amiya Bala Paul v. Commissioner of Income Tax, Shillong, (2003) 262 ITR 407 (SC). The Supreme Court, after considering the scope and ambit of Section 55A of the Act, was pleased