Surcharge - Judgment Search Results

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2007)288ITR226(Hyd.)

..... in section 2 2 of the finance act 1964 includes surcharge and additional surcharge reference may be made to finance act 1999 no ..... created and that income tax in section 2 2 includes surcharge and additional surcharge there is sufficient language employed in section 2 of ..... the finance act or any other central act to levy surcharge the surcharge has been rightly levied under the finance acts and such .....

M/S Maruti Suzuki India Ltd., New Delhi Vs. Haryana Electricity Regula ...

Court: Appellate Tribunal for Electricity APTEL

..... licensee s the commission observed that determination of wheeling charges cross subsidy surcharge and additional surcharge needs segregated accounts including voltage wise assets and losses for the ..... directives given in the arr tariff determination of wheeling charges cross subsidy surcharge and additional surcharge needs segregated accounts including voltage wise assets and losses for the .....

M/S Tata Yodgogawa Ltd. Vs. Bihar State Electricity Board and Ors.

Court: Jharkhand

..... petitioners also pray for quashing the supplementary bills annexed in their writ applications whereby fuel surcharge levied on the basis of revised rate fixed by the aforesaid circulars petitioners further ..... unit accordingly supplementary bills issued to the petitioners and other consumers levying the fuel surcharge at the revised rate the aforesaid circulars and bills are challenged in these writ .....

Sai Bhaskar Iron Ltd. Vs. A.P.Elect.Regul.Commission and Ors.

Court: Supreme Court of India

..... same as the tax on which it is imposed as surcharge a surcharge on land revenue is an enhancement of the land revenue ..... 2003 regulation 45 b deals with the determination of fuel surcharge fuel surcharge has not been defined in the act of 1998 or ..... of the tariff charges for retail sale of electricity including surcharges the expenditure of the distribution licensee considered as controllable and .....

Tata Power Company Limited Bombay House and Others Vs. Maharashtra Ele ...

Court: Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

..... from change over consumers the state commission held that since the issues like cross subsidy surcharge would require more examination the same would be considered separately later in the appropriate ..... the state commission directing the state commission to decide the issue of cross subsidy surcharge in the said tariff proceedings itself after framing the appropriate open access regulations within .....

M/S Plexpo Industries(Ind)pvt. Vs. B.S.E.B. and Ors

Court: Jharkhand

..... petitioners also pray for quashing the supplementary bills annexed in their writ applications whereby fuel surcharge levied on the basis of revised rate fixed by the aforesaid circulars petitioners further ..... unit accordingly supplementary bills issued to the petitioners and other consumers levying the fuel surcharge at the revised rate the aforesaid circulars and bills are challenged in these writ .....

M/S Bihar Extrusions Ltd. Vs. B.S.E.B. and Ors.

Court: Jharkhand

..... petitioners also pray for quashing the supplementary bills annexed in their writ applications whereby fuel surcharge levied on the basis of revised rate fixed by the aforesaid circulars petitioners further ..... unit accordingly supplementary bills issued to the petitioners and other consumers levying the fuel surcharge at the revised rate the aforesaid circulars and bills are challenged in these writ .....

M/S Usha Beltron Ltd. Vs. The Bihar State Elcetricity Board and Ors.

Court: Jharkhand

..... petitioners also pray for quashing the supplementary bills annexed in their writ applications whereby fuel surcharge levied on the basis of revised rate fixed by the aforesaid circulars petitioners further ..... unit accordingly supplementary bills issued to the petitioners and other consumers levying the fuel surcharge at the revised rate the aforesaid circulars and bills are challenged in these writ .....

Travancore Chemical and Mfg. Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1983)6ITD788(Coch.)

..... difficult to accept the contention that the making of deposit is equivalent to paying the surcharge unless surcharge is paid as such it cannot be regarded as part of income tax so ..... term income tax as employed in section 2 of the finance act 1964 includes surcharge and additional surcharge wherever provided therefore the expression income tax used in the first schedule of the .....

Joint Commissioner of Income Tax Vs. Poddar Projects. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2004)270ITR73(Kol.)

..... there is no doubt that the consolidated rate includes the surcharge a surcharge leviable under section 171 4 of the cmc act is ..... by the owner under calcutta municipal corporation act 1980 includes surcharge on consolidated rate payable in respect of the premises used ..... corporation act 1980 section 2 20 consolidated rate includes the surcharge levied on the consolidated rate under this act section 2 .....