The Karnataka Bank Limited, Rep. by Its Chairman Vs. Union of India (Uoi), Rep. by Its Secretary and anr.

Decided On : Aug-12-2003

Court : Karnataka

LAW: the Banking Regulations Act, the Companies Act, the Interest Tax Act, the Interest Act, Article 366(29, the Interest Act, the Banking Regulations Act, the Interest Tax Act, Article 14 of the Constitution of India, Article 14, Section 2(5A, Section 2(5A, Act, Article 14 of the Constitution of India, Article 270 of the Constitution of India, Article 270 of the Constitution of India, Article 270 of the Constitution, Article 270 of the Constitution, Act, Article 270 of the Constitution, Entries 1 to 96, Article 14 of the Constitution of India, Section 26C of the Act, Section 18 of the Act, Section 2(5A, the Banking Regulation Act, Section 51, the Companies Act, Section 3 or Section 3A, Section 46, Section 4, Section 5, Section 8, Section 11, Section 18 of the Act, Section 26C, Article 366(29, Article 366 of the Constitution defines, Article 366 of the Constitution states 'tax on income', Constitution, Constitution, Entries 1 to 96, the Income-Tax Act, Section 18, Section 26C of the Act, the Income-Tax Act, Article 248, the Fundamental Rights, Constitution, Article 246, Article 248 and Entry, Article 248, List-II, List-II, List-II, Article 246(1, Constitution, the Entries 1 to 96, Article 248, the Entries 1 to 96, Constitution, Section 26C, Section 18 of the Act, the Income Tax Act, Section 5, Section 26-C, Constitution, Section 23(5, Section 3, Section 23(5, the Finance Act, Section 23(5, Section 182, Article 265 of the Constitution, Constitution, Constitution, Constitution, Article 14 of the Constitution of India, Section 2(5A, Article 14 of the Constitution, Article 14 of the Constitution, Article 14 of the Constitution, Article 14, Article 14, Article 14 of the Constitution, Article 14, Article 14, Article 14 of the Constitution of India, Article 270 of the Constitution, Constitution

PERSON: Vishwanatha Shetty, Sri G. Sarangan, Sri S. Parthasarathi, Sri Sarangan, S.C. KOTHARI, Sri Arvind, Sri Sarangan, Sri Sarangan, Articles, List-Il, List I., List I., Sri Sarangan, Banks, Stevens, Bad, Sri Sarangan, Sri Sarangan, Khandige Sham Bhat, Supplied, P. M. ASHWATHANARAYANA vs STATE, Sri Sarangan

CARDINAL: 1, four, 82, 97, 455, 794, 29, 82, 4., two, 1982]133ITR239(SC, 1978(2)ELT429(SC, 5., 82, 6, 82, 97, 1970]77ITR107(SC, 1974)3CTR(SC)56, 1976]103ITR82(SC, 1978(2)ELT429(SC, 1973]2SCR502, 1979]1SCR845, 1979]118ITR534(SC, 2(5A, 12, 13, 9, 82, 1, 30, 29, 82, 97, 97, three, 82, 97, 97, 4, 5, 97, II, 5, 1959CriLJ660, three, three, 97, 10, 97, 97, 19 and 20, 97, 97, 20, 97, 97, 97, one, 97, 97, 97, 319, 5, 6, 5, 6, 3 to 29, 12, 9, 13, 82, 6, 182, 183, 4, one, 14, 4, 15, 2003]1SCR666, 27, 28, 17, three, 16, 17, 17, 20, 18, 19, 20, 1, two, one, 19, 1995(96, 130, 27, 20, 20, 21, 22, one, 23.

DATE: 1949, 1913, 1974, 1997, 18th June 1999, 1982, 1930, 1949, 1913, 1974, 1997, 1636, 1974, August 1974, 28th February 1978, 1st of July 1980, January 1985, 1991, October 1991, 1949, 1956, 1951, 63 of 1951, the Assessment year, '18, year, the 1st day of October, 1991, year, '4, 1972]83ITR582(SC, '19, 49, a little later, 49, 86, 49, 49, 86, 86, 86, 86, '5, the 1st day of April, 1975, the previous year, 1.10.1991, any previous year, that previous year, '9, 1956, 1961, 1956, '4, 28, '27, 19, '17, 18, 1989, 1987

LOC: Single, the Writ Petition, Single Judge, Single Judge, Single Judge, WESTERN INDIA THEATRES, Single Judge

GPE: presented.2, Counsel, Counsel, India, Rajasthan vs S. Chawla, Channel, Courtesy, Constitutionality, Counsel

ORDINAL: Firstly, Secondly, first, second, Thirdly, Firstly, secondly, 1st, 1st, first, third, third, fourth

ORG: Counsel, sTax, Bank, Bank, State of A.P., Kanga & Phalkiwala Volume-I, the Hon'ble Supreme Sri G. Sarangan, NALLAPPARAJU, Credit Institutions, Counsel, State Bank of India, Counsel, the Hon'ble Supreme Court, INCOME TAX OFFICER SHILLONG, TAKIN, the Interest Tax, the Interest Tax, State, Counsel for the Appellant, Parliament, Counsel, the Hon'ble Supreme Court, M/S. JAIN BROS, THE UNION OF INDIA, INCOME TAX OFFICER, SHILLONG, TAKIN, M/S., RATTANLAL, U.P., FRATHAKRISHAN, FEDERATION OF HOTEL, UNION OF INDIA, AIR 1990, the Union of India, the Scheduled Banks, Credit Institution', Section 4A, State Financial Corporation, the State Financial Corporations Act, the Interest Tax, Credit, the Income-Tax Act, the Interest Tax, Parliament, Income Tax Act, Parliament, Parliament, Parliament, List-Ill, State, Central, the Interest-Tax, a Credit Institution, Parliament, Income-Tax Act, Interest-Tax Act, List-I., The Hon'ble Supreme Court, AIR 1970, SC, Parliament, the Concurrent List, the Union List, State, Parliament, UNION OF INDIA vs HARBHAJAN SINGHDHILLON, the Honorable Supreme Court, State, Parliament, List-I., Parliament, Parliament, Parliament, the Hon'ble Supreme Court, Parliament, List-I., Bank, Parliament, Credit, Credit, Court, UNION OF INDIA & OTHERS, AIR 1999, The Interest Tax, Sections 4, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Parliament, The Hon'ble Supreme Court, M/S. JAIN BROTHERS, the Hon'ble Supreme Court, Legislature, Legislature, Legislature, the Hon'ble Supreme Court, the Bombay High Court, BAR ASSOCIATION, the Hon'ble Supreme Court, State, Parliament, the State Legislature, the State Legislature, State of Bihar V. Bihar Distillery Ltd., Court, Court, Court, Court, Court, Court, Court, State, Checks and Balances', State, the Hon'ble Supreme Court, RATTANLAL, The Agricultural Income Tax Officer, Court, Court, Courts, Legislature, Legislature, the Hon'ble Supreme Court, State, the Hon'ble Supreme Court, Judgment, State, State, VENKATESHWARA, the Hon'ble Supreme Court, the Hon'ble Supreme Court, the Hon'ble Supreme Court, INCOME TAX OFFICER, SHILLONG, the Hon'ble Supreme Court, State, FEDERATION OF HOTEL, the Expenditure Tax, the Supreme Court, Court, State, the Hon'ble Supreme Court, Court, State, State, State, State, State, Counsel for the Appellant

WORK_OF_ART: VIII Edition, Parliamentand the Legislatures

PRODUCT: Appellant, Appellant, Appellant, Lists, Judgment, Judgment, Appellant

NORP: R., Lists, R., Lists, Lists

EVENT: List II, List-II, List-II, List-II, List II

TIME: the impugned Act, the impugned Act

PERCENT: 3%