Judgment Search Results Home > Cases Phrase: finance act 2007 section 8 amendment of section 12a Court: jharkhand Page 6 of about 58 results (0.175 seconds)

The Tata Iron and Steel Company Ltd. Vs. the State of Jharkhand and or ...

Court : Jharkhand

Reported in : [2006(4)JCR37(Jhr)]

..... local area or any place outside the state for consumption use, or sale therein. ['provided that in case of such goods which are liable to tax under section-12(1) of the bihar finance act, 1981, entry of goods shall mean entry of goods into local area from any place outside the state for consumption, use or sale therein.'] (d) ' ..... importer' means a dealer or any other person who in any capacity brings or causes to be brought any scheduled goods into a local area for consumption, use or sale therein.5. section ..... rates for different scheduled goods and different local areas may he specified by the state government. (2) the tax leviable under this act shall be paid by every dealer liable to pay lax under bihar finance act. 1981 or any other person who brings or causes to be brought into the local areas such scheduled goods whether on his own .....

Hare Ram Singh and ors. Etc. Etc. Vs. the Bihar State Co-operative Mil ...

Court : Jharkhand

Reported in : 2008(56)BLJR595; AIR2008Jhar86(FB)

..... issue, the division bench of this court observed as follows:.comfed, which is deemed to be a multi state co-operative society under sub-section (1) of section 95 of m.s. co-operative societies act, 1984, since the date of re-organization of state of bihar i.e. with effect from 15th november, 2000.in view of finding ..... shall have powers to form the panel of at least three officers of the federation. 25.27. to ensure compliance of terms and conditions of agreement with the financing institution for loan and grant as mutually agreed upon.' 27. these provisions would indicate that the appointment of the managing director and senior executive shall be made by ..... consist of chairman, who shall be ex-officio chairman, managing director, registrar of co-operative societies, one nominee of n.d.d.b., one nominee of the state finance department and 5 members, who shall be chairman of each registered milk unions.27. rule 25 deals with the power and, responsibilities and functions of the board, which .....

Hare Ram Singh Etc. Vs. Bihar State Co-operative Milk Producers Federa ...

Court : Jharkhand

Reported in : [2008(1)JCR13(Jhr)]

..... issue, the division bench of this court observed as follows:.comfed, which is deemed to be a multi state co-operative society under sub-section (1) of section 95 of m.s. co-operative societies act, 1984, since the date of re-organisation of state of bihar i.e. with effect from 15th november, 2000.in view of finding ..... shall have powers to form the panel of at least three officers of the federation.25.27. to ensure compliance of terms and conditions of agreement with the financing institution for loan and grant as mutually agreed upon.27. these provisions would indicate that the appointment of the managing director and senior executive shall be made by ..... consist of chairman, who shall be ex-officio chairman, managing director, registrar of co-operative societies, one nominee of n.d.d.b., one nominee of the state finance department and 5 members, who shall be chairman of each registered milk unions.26. rule 25 deals with the power and, responsibilities and functions of the board, which .....

L and T Finance Ltd Through Its Authorized Representative Divesh Kumar ...

Court : Jharkhand

..... counsel for the petitioner submits that, the object and purpose of the arbitration and conciliation act, 1996 are reflected in provisions contained in section 5, section 9, section 35, section 36 and section 42. the various provisions under arbitration and conciliation act, 1996 are intended at minimizing the supervisory role of the courts in arbitration proceedings. ..... complex, po & ps bandra (e), dist mumbai, maharashtra 400051 through its authorized representative divesh kumar, s/o prithvinath prasad working for gain at l & t finance ltd. at 1st floor, satyam complex, garikhana chowk, harmu road, po gpo, ps sukhdeo nagar, ranchi 834001 petitioner versus 1. ram chandra karmali whose father' ..... of the largest non banking financial company (nbfc) in india and it is engaged in providing finance for the commercial vehicles and equipments. a loan cum hypothecation agreement dated 2 10.07.2007 was executed between the petitioner and the respondent no.1 for purchase of tractor and the respondent .....

i.T.W. Signode India Ltd. (ii) Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2004(2)JCR212(Jhr)]

..... refundable expeditiously. this exercise would be completed by the respondents within six weeks of the receipt of a copy of this order. obviously, whatever interest is payable under section 43 of the bihar finance act will also have to be paid to the petitioner.5. the writ petition is allowed in the above manner.6. the registry to communicate a copy of this ..... j. and tapen sen, j.1. heard both sides.2. this is an application by the petitioner for refund of the tax paid under the bihar finance act in excess of its liability to tax under that act for the assessment year 1995-96. according to the petitioner, a sum of rs. 5,96,309 is due by way of refund. according to ..... future. one step would be to make that officer or those officers responsible for the interest on refund that the state is oblige to pay to an assessee under section 43 of the act and recover the same from his or their salaries or from the emoluments due to them. this is for the government to seriously consider.4. we, therefore, .....

T.R.F. Limited Vs. Commissioner of Income Tax

Court : Jharkhand

Reported in : (2007)213CTR(Jharkhand)557; [2008]298ITR78(Jharkhand); [2006(4)JCR21(Jhr)]

..... the function of this court to assess such primary material. the primary material, if any, should have been placed before the income-tax authorities or the tribunal.12. section 32a of the income tax act was inserted by the finance act, 1976 (66 of 1976) with effect from 1st april, 1976 i.e. for and from assessment year 1976-77. sub ..... -section (1) of section 32a provides that in respect of a ship or an aircraft or machinery or plant specified in sub-section (2), which is owned by the assessee and is ..... such activities amount to 'processing' of goods. the assessee in such circumstances was, therefore, held to be an industrial company which has been defined under section 2(7)(c) of the finance (no. 2) act of 1977, to mean, a company which is mainly engaged in the business of generation and distribution of electricity or any other form of power or .....

Commissioner of Income-tax Vs. Eastern Tar P. Ltd.

Court : Jharkhand

Reported in : [2008]301ITR427(Jharkhand)

..... section 80i of the act, deduction is allowed to 20 per cent, and 25 per cent, in the case of corporate taxpayers of the profit from new industrial undertaking or a ..... . united carbon india ltd. : [1991]190itr622(bom) .6. section 80i of the act was inserted by the finance (no. 2) act, 1980, with effect from april 1, 1981. the scope of this section has been elaborated by the departmental circular no. 281, dated september 22, 1980 see [1981] 131 itr 4. this section was further amended by the finance act, 1983, with effect from april 1, 1984. under .....

Hardeo Singh Vs. State of Bihar and ors.

Court : Jharkhand

Reported in : 2003(3)BLJR2099; [2003(4)JCR15(Jhr)]

..... the owner of those goods as those goods was never transferred.(6) admittedly, the government department has purchased iron, steel and cement material under section 13(1)(g) of the bihar finance act, 1981 on payment of concessional sales tax for the purpose of government use, as such the department cannot sell those materials.(7) iron, ..... taxable at one point of time, at the time of first sale, under the provisions of bihar finance act, 1981, the government department being the first purchaser and the department paid sales tax under section 13(1)(g) of the act, 1981. therefore, those materials, such as iron, steel and cement cannot be subjected to further sales ..... tax.(8) under section 13(1)(g) of the bihar finance act, 1981, the government department being liable to pay sales tax @ .....

Adityapur Industrial Area Development Authority Vs. Union of India (Uo ...

Court : Jharkhand

Reported in : (2003)185CTR(Jharkhand)384; [2003]262ITR289(Jharkhand); [2003(3)JCR4(Jhr)]

..... but also property held by corporations or companies controlled by the state, since they are not states themselves.9. obviously, explanation to section 10(20) of the income tax act was introduced by finance act, 2002 clarifying which are local authorities and excluding from them, corporations or authorities like the petitioner herein and the deletion of ..... the petitioner in the bank. in view of the amendment brought to section 10(20) of the income tax act by the finance act 2002 explaining which are the local authorities whose incomes are not chargeable to tax under the act and the deletion of section (20a) providing for exclusion of the income of an authority constituted ..... the constitution. it only pressed its claim for exclusion under section 10(20a) of the income tax act before its deletion by the finance act of 2002. the supreme court reversing the decision of the gujarat high court held that section 10(20a) of the income tax act was wide enough to cover incomes of corporations like the .....

Ramesh Kumar Verma and ors. Vs. State of Bihar and anr.

Court : Jharkhand

Reported in : 2003CriLJ617

..... is not disputed that the searchof the business premises of the brother ofo.p. no. 2 and seizure made from the saidshop by the petitioners under section 33 ofthe bihar finance act lay within the scopeof the official duty of the petitioners as commercial taxes officers and even if some accesses as alleged and complained of were allegedly committed ..... of the business premises of shyam bhandar was conducted as per the provisions section 49(3) of the bihar finance act and after prior compliance of the provisions contained under section 33(1) of the said act and in view of the provision of section 33 of bihar finance act it is not incumbent upon the petitioners to have search warrant for making ..... due to grudge and animosity to counter blast the cases bearing bermo (phusro) p.s. case no. 18 of 1997 and cases under sections 49(3)(a) and 49(3) (d) of the bihar finance act filed by the petitioners against o.p. no. 2 and his brother. it has also been submitted that jai prakash keshri aforesaid filed .....