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Commissioner of Income Tax Vs. Rohtas Projects Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 38A; Finance Act, 2004; Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 131(1), 133, 142A, 142A(1) and 153A

Reported in : (2006)204CTR(All)139

Tribunal is not in accordance with law as it ignores the provisions of Section 142A introduced by the Finance (No. 2) Act, 2004, with retrospective effect from 1bth Nov., 1972. Section 142A of the IT Act reads as under:142A. Estimate by … or reassessment under this Act, where an estimate of the value of any investment referred to in Section 69 or Section 69B or the value of any bullion, jewellery or other valuable article referred to in Section

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 … from the factory, credit of duty paid on fuel became undeniable. Learned Counsel next contended that under Rule 6(1) when input was used in the manufacture of exempted goods, credit was not admissible. However, Rule 6(1) was

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

from 2006-07. We, however, do not subscribe to the view so canvassed by the assessee. The Finance (No.2) Act 2004 has brought an amendment in Section 40 of the Act making it applicable w.e.f. 01/04/2004 (sic)8. Since this … no direct nexus between the Company and the truck owners/operators and thus it cannot be said that the 6 assessee firm was a mediator between the company and the truck owners/ operators…...” (emphasis in bold supplied) 5.5.

income-tax Officer and ors. Vs. Kajaria Investment and Properties P. L ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 133(6), 142, 142A, 143, 147 and 148; ;Finance (No. 2) Act, 2004

Reported in : [2008]297ITR45(Cal)

authorised to undertake such valuation as the power conferred upon him under Section 142A was introduced by the Finance (No. 2) Act of 2004, with retrospective effect from November 15, 1972, whereas the subject assessment sought to be reopened related

In Re: Bell Packaging (India) Pvt.

Court : Authority for Advance Rulings

Subject : Service Tax

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

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 … 90 (see Section 92); that such determination had to be done within 60 days from the receipt of the declaration and based thereon the DA

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. These … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 2781-2790 OF2010M/S. SRD NUTRIENTS PRIVATE LIMITED .....APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI .....RESPONDENT(S) W I T H CIVIL … Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, … APPEAL No.4610 OF2010CIVIL APPEAL NOS. 5300-5303 OF2011CIVIL APPEAL No.5926 OF2010CIVIL APPEAL NOS. 6085-6092 OF2010CIVIL APPEAL No.18437 OF2017(ARISING OUT OF SLP (C) No.26126 OF2012 Civil Appeal

State of H.P and Ors Vs. Rajesh Chander Sood Etc Etc

Court : Supreme Court of India

Subject : Land Acquisition

notification date 2.12.2004.10. After the implementation of ‘the 1999 Scheme’, a high level committee was constituted by the Finance Department of the State Government, on 21.1.2003. The said committee was comprised of four managing directors of state … had the consequence of termination/cessation of benefits, as would emerge from the analogy of the principles expressed in Section 6 of the General Clauses Act. It was further submitted, that the requirement of dealing with rights and liabilities

Reserve Bank of India Vs. Pattem Surya Prakash Rao and ors.

Court : Andhra Pradesh

Subject : Banking

Acts : Constitution of India - Articles 14, 19, 21, 162, 226 and 301; Deposit Insurance Corporation (Amendment) Act, 1968; Banking Regulation Act, 1949 - Sections 2, 5, 5(1), 11, 11(1), 13A, 13D, 18, 21, 22, 22(3), 22(3A), 22(4), 22(5), 24, 35, 35A, 36, 36A, 36(1), 38, 45K(3), 45W, 56, 115A and 115B; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36A and 41(1); Andhra Pradesh Cooperative Societies Act, 1964 - Sections 64, 65, 66, 115A and 115B; Depositors Insurance and Credit Guarantee Corporation Act, 1961 - Sections 2, 13D, 22, 35(4) and 36; Companies Act, 1956 - Sections 58A and 235; Banking Laws (Application to Co-operative Societies) Act, 1965; Reserve Bank of India Act, 1934 - Sections 42(3A); Cooperative Societies Rules; Bengal Money Lenders Act; Govern

Reported in : 2007(6)ALT563

and not the merits of the decision. The learned Senior Counsel in this regard relied upon Peerless General Finance and Investment Company Private Limited v. Reserve Bank of India : 1991CriLJ1391 .6. The position of Charminar Cooperative … and to pursue the further remedies open to them depending on the result of the appeal.23. On point No. 2, the learned Judge held that the RBI should not have passed an order for winding up of a … order of the learned Single Judge in Writ Petition No. 23156 of 2004. The learned Single Judge disposed of the said writ petition alongwith Writ … Cooperative Society under the provisions of Andhra Pradesh Mutually Aided Co-operative Societies Act 1995 (for short 'the 1995 Act') on 9.4.1997. On 23.9.1998 it was … granted licence to carry on banking business under Section 22 of the Banking Regulation Act 1949 (for

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.” Section 35F requires mandatory deposit of specified percentage of duty demanded or penalty imposed before filing an appeal and … the C.E. Act, does not apply to service tax appeals preferred under Sections 85 and 86 of the Finance Act, 1994.5. In view of the limited controversy and question for consideration, we need not refer to the … NEW DELHI + WRIT PETITION (CIVIL) No.4551/2017 Reserved on :16. h February, 2018 Date of decision:31. t May, 2018 M/S SANTANI SALES ORGANISATION ........ Petitioner