Judgment Search Results Home > Cases Phrase: finance act 2007 chapter i preliminary Page 1 of about 14,593 results (0.256 seconds)

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Reported in : [2006]146STC513(Kar)

..... any retrospective effect. therefore, he specifically submitted that, as per the expression used for amendments introduced to section 9 of the cst act by the finance act, 2000 (central act no. 10 of 2000) all the amendments are only with prospective effect and not retrospective. to substantiate his submission, he placed ..... i-preliminary (2), were given retrospective effect from april 1, 2000. further, he submitted that, the expressions used for amendments to section 9 in the finance act, 2000, are also that 'shall be substituted', 'shall be inserted' ..... finance act, 2000 receives the assent of the president. the said amendment act received the assent of the president of india on may 12, 2000. the amendments to section 9 of the cst act were introduced by section 119 of the amendment act. section 119 of the amendment act has not been given any retrospective effect. only sections 2 to 77 according to chapter .....

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

..... prior to the amendment by finance act, 2002, section 10(20) of the income-tax act, 1961 provided as under:chapter iiiincome which do not form part of total incomeincomes not included in total income.10 ..... of income-tax i.t.a. no. : [2007]294itr549(delhi) dismissed the appellant's appeal. hence this civil appeal.9. at the outset, it may be stated that all amcs at different places were enjoying exemption from income tax under section 10(20) of the 1961 act prior to its amendment by finance act, 2002 w.e.f. 1.4.03.10. ..... market fund. one more aspect needs to be mentioned. an explanatory note (at pages 114 to 116 of the paper book of s.l.p.(c) no.6757 of 2007) states that 'agricultural produce marketing boards' and 'agricultural marketing societies' are not entitled to exemption after insertion of the said explanation in section 10(20) of the 1961 .....

Smt. Ujjam Bai Vs. State of Uttar Pradesh

Court : Supreme Court of India

Reported in : [1963]1SCR778; [1963]Supp2SCR778

..... of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with 'finance'. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no ..... , dealing with 'finance'. that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in .....

Ujjam Bai. Vs. State of Uttar Pradesh.

Court : Supreme Court of India

Reported in : AIR1962SC1621; 1963(1)SCR778

..... of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with finance. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point ..... , dealing with "finance". that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in .....

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

Court : Kolkata

..... short payment of the service tax is by reason of fraud or collusion or wilful misstatement or suppression of facts or contravention of any of the provisions of chapter 1 of the finance act, 1994 or the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax. (53) in the ..... adjudication order on the ground of delay. in the case of cit-vs.-tara agencies reported in (2007) 292 itr444 the hon ble supreme court held that the courts cannot read words into a statute. in the instant case, the finance act, 1994, did not provide any specific time frame for completing adjudication nor did it say that the ..... may also refer to the judgment of the hon ble apex court in the case of commissioner of central excise, chennai versus chennai petroleum corporation ltd.reported in 2007(211) elt193where it was held in effect that where the department was aware of the activities of the assessee and nothing prevented the department from visiting the assessee .....

indore Construction (P) Ltd Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

..... separately at a flat rate of 60 per cent. an appeal against the order can be filed directly before the tribunal." 16. in the explanatory note (para 39.2) on finance act, 1995, the cbdt in circular no. 717 dt. 14th august, 1995 [(1995) 215 itr (st) 70, 95], it is stated, thus : "in order to make the ..... an after thought.20. the assessment had also been assailed on the second preliminary ground that reference to valuation cell is not in accordance with the provisions of chapter xiv-b of the act. let us notice the relevant facts. the assessee had constructed three apartments, namely, varshadeep apartments from asst. yrs. 1990-91 to 1994-95, nayate apartments ..... completed unless some direct evidence comes to the knowledge of the department as a result of search which indicates clearly the factum of undisclosed income. the scheme of chapter xiv-b does not give power to the revenue to draw the presumption in regard to the undisclosed income. he submitted that in the case of the assessee-company .....

Mrs. Kailash Suneja and ors. Vs. Appropriate Authority and ors.

Court : Delhi

Reported in : (1998)145CTR(Del)560

..... and s. 269-h provided for a further appeal to the high court.29. the chapter xx-c was inserted by the finance act, 1986 w.e.f. 1st of october, 1986. i do not want to advert to the scope of the finance act because the objects had already been extracted.30. thus, in the light of the above ..... laudable object, namely, to counter evasion of the tax in transactions of sale of immovable properties.17. the judgment of the supreme court is that the authorities acting under chapter xx-c have to conform to the principles of natural justice and are obliged to give reasons for making compulsory purchase, and the decisions of the authorities should ..... constitutional mandate and the constitutional ethos in discharging their duties. in its wisdom the parliament left it to the courts to control the actions of the officers while acting under chapter xx-c. as declared by galanwill austin, who said 'the judiciary was to be the arm of the social revolution, upholding the quality that institutions had longed .....

1. Mrs. Kailash Suneja (C.W. No. 5220 of 1993 and C.M. No. 1988 of 199 ...

Court : Delhi

Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)

..... competent authority and section 269h provided for a further appeal to the high court.the chapter xx-c was inserted by the finance act, 1986, with effect from 1st of october 1986. i do not want to advert to the scope of the finance act because the objects had already been extracted.thus, in the light of the above ..... in the statute book. we may also notice just to appreciate the question that has arisen for consideration; previously parliament inserted by the taxation laws (amendment) act, 1972, chapter xx-a with effect from november 15, 1992; it ceases to be operative in respect of transaction of immovable property made after september 13, 1986. under ..... constitutional mandate and the constitutional ethos in discharging their duties. in its wisdom, parliament left it to the courts to control the actions of the officers while acting under chapter xx-c. as declared by glanville austin, who said 'the judiciary was to be the arm of the social revolution, upholding the quality that institutions had .....

State Bank of India and Others Vs. State of Maharashtra, through the S ...

Court : Mumbai

..... that there is no force in the petition. 51. mr. aney has invited our attention to sections 37, 39, 46 and 53(1a) of the maharashtra stamp act and the chapter heading under which they fall. mr. aney submits that the machinery provisions are under sections 37, 39 and 46. neither section 30a sub-section (1) nor sub- ..... like this, section 30a employs the phraseology in the marginal note financial institution and in sub- section (1) that expression is understood as a bank, non-banking finance company, housing finance company or alike. hence, we cannot construe section 30a with the aid of the definition of the term 'banker' for financial institutions are performing diverse functions and ..... the word 'impound' and the power in that behalf is also judicially settled. the word impound, according to the law lexicon by p. ramanatha aiyar, 3rd edn., reprint 2007 (book 2) means 'to keep in the custody of law'. it has also referred to a judgment of the kerala high court in the case of varghese vs. state .....

Smt. S. Jalaja Vs. Union Of India

Court : Karnataka

..... as other employees. section 13 of the 1966 act defines the functions of the board, whereas, section 14 85 of the 1966 act defines the general power of the board. chapter v of the act, which contain sections 18 to 24 of the 1966 act deal with 'finance, accounts and audit' of the board. chapter vi, which contain sections 25 & 26 of ..... 2011) 3 scc139 'short notes item273, 1974(1) kkar l.j.112, 55 'hmt ltd. represented by its dy.general manager (hrm) and another vs. mudappa and others', (2007) 9 scc768 's.s.darshan vs. state of karnataka and others', (1996) 7 scc302 'special land acquisition officer , kiadb, mysore and anothr vs. anasuya bai (dead) by ..... placed on the decisions in 'association of natural gas vs. state of gujarat' (2004) 4 scc489 'chairman, indore vikas pradhikaran vs. pure industrial coke and chemicals ltd. & ors.' (2007) 8 scc705 'devinder singh vs. state of punjab' (2008) 1 scc728 'john vallamattom vs. union of india' (2003) 6 scc611 'kapila hingo rani vs. state of bihar' ( .....