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Hindustan Unilever Limited Vs. Assistant Commissioner, Commercial Taxe ...

Court : Kolkata

Subject : Sales Tax/VAT

Acts : West Bengal Sales Tax Act, 1994 - Sections 15, 17, 17(2) and 17(3); ;Central Sales Tax Act, 1956 - Section 5, 5(1), 5(3) and 6A; ;West Bengal Sales Tax Rules, 1995 - Rules 42 and 81; ;Finance Act, 1972; ;Bihar Finance Act, 1981 - Section 13(1); ;Constitution of India - Article 286

Reported in : 2008BusLR303(NULL)

Section 5(2)(a)(ii) and the second proviso. Section 5(2)(a)(ii) was amended with effect from 28th May, 1972, by the Finance Act, 1972, and the words in the Union Territory of Delhi were added after the word manufacture so as to … several letters were addressed to the sales tax authorities claiming the benefit under Rules 42/81 of the Rules. 13. Mr. Bajoria further pointed out that the provisions of Rules 42 and 81 are self-evident. Rule 42 grants

Director of Income Tax Vs. Maruti Center for Excellence

Court : Delhi

Subject : Education

amendments made to this section by section 7 [other than sub-clause (ii) of clause (a) thereof] of the Finance Act, 1972.] Section 13(3)(3) The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely

R.B. Shreeram Religious and Charitable Trust Vs. Commissioner of Incom ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 11(1), 12, 12(1), 12(2), 13 and 139; Finance Act, 1972

Reported in : (1988)73CTR(Bom)145; [1988]172ITR373(Bom)

section 12(1) of the Income-tax Act, 1961, as it stood at the material time (before amendment by the Finance Act, 1972) referred only to income derived from the voluntary contributions and not to the voluntary contributions themselves, and as … from property held under trust wholly for charitable or religious purposes and the provisions of that section and section 13 shall apply accordingly.'7. We find it difficult to accept the submission firstly on the basis of the plain

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and … is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in … services with harsh penal consequences in the event of an involuntary default. 13. While bringing all the concerned professional services in the net of service

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … other pending appeals without any pre-deposit, as expeditiously as possible and preferably within a period of six months. 13. By the impugned judgment and order dated 6.1.2012 passed by the Tribunal, both the aforesaid appeals as filed

Gurcharan Singh and ors. Vs. Shri V.K. Kaushal

Court : Supreme Court of India

Subject : Tenancy

Acts : East Punjab Urban Rent Restriction Act, 1949 - Sections 1(3), 13(2), 15(5) and 19; Cantonments (Extension of Rent Control Laws) Act, 1957 - Sections 2(2), 3, 3(1), 3(2) and 3(3); Cantonments (Extension of Rent Control Laws) (Amendment) Act, 1972 - Sections 1(2); States (Laws) Act, 1950 - Sections 2; Bengal Finance (Sales Tax) Act, 1941 - Sections 2

Reported in : AIR1980SC1866; (1980)4SCC244; [1981]1SCR490

(Extension of Rent Control Laws) Act, 1957, Section 1 (2) of Cantonments (Extension of Rent Control Laws) (Amendment) Act, 1972, Section 2 of States (Laws) Act, 1950 and Section 2 of Bengal Finance (Sales Tax) Act, 1941 - respondent … East Punjab Urban Rent Restriction Act, 1949 arising out of eviction proceedings.2. The respondent, as landlord, applied under Section 13(2)(ii)(a) of the East Punjab Urban Rent Restriction Act, 1949 for the possession of a shop forming part of

C.M. Kothari Charitable Trust Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)31ITD46(Mad.)

30th day of November, 1983 and, therefore, as per Section 13(1)(d) of the Act as substituted by the Finance Act, 1983 with effect from 1-4-1983, the assessee-Trust forfeited the exemption under Section 11, which was otherwise admissible to … in so far as such use or application relates to any period before the 1st day of July, 1972, no regard shall be had to the amendments made to this Section 7 (other than Sub-clause (ii) of

Baburao Alias P.B. Samant Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 3, 32, 61, 67, 83, 83(2), 90, 94, 101(4), 105, 118(1), 123(2), 148(1), 169, 174(2), 190(4), 213(2), 217(1), 249, 252, 303, 312, 315(2), 320(3), 320(5), 352, 352(2), 352(4), 356(1), 356(3), 360(2), 364(1), 366(18), 366(19) and 371-A(1); Evidence Act, 1872 - Sections 56, 57, 57(4), 74, 74(1), 78 and 78(2); Finance Act - 1976

Reported in : AIR1988SC440; [1988]172ITR713(SC); JT1987(4)SC672; 1987(2)SCALE1322; 1988Supp(1)SCC401; [1988]2SCR431

People (Extension of Duration) Act, 1976 (No. 30 of 1976) is ultra vires the Constitution; and (4) The Finance Act, 1976 (66 of 1976) is ultra vires the Constitution.2. Although the petitioner had also challenged Section 13 of … issued, the Proclamation of Emergency dated 3rd December, 1971 had ceased to be in operation on 3rd February, 1972 and the Proclamation of emergency dated 25th June, 1975 which was issued on 26th June, 1975 had ceased

Gauri Shankerji Deity and ors. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act - Sections 11 and 12

Reported in : [1984]145ITR67(MP)

the suit was filed on October 13, 1972, while Section 12A was included in the I.T. Act by Finance Act, 1972, with effect from April 1, 1973. Apparently, therefore, the registration relied on by the appellants was done during

Controller of Estate Duty, Karnataka, Bangalore Vs. Andal Thayaramma

Court : Karnataka

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 7(1), 7(2), 34(1) and 34(2)

Reported in : ILR1984KAR1368; [1985]151ITR197(KAR); [1985]151ITR197(Karn); 1984(2)KarLJ396

Pound 15,000 (Finance Act, 1894, s. 16(3) as substituted by Finance Act, 1954, s. 33(1), and amended by Finance Act, 1972, s. 120(3) is the main exception : this exception (known as the 'small estate') grew by stages from … to be implied. One can only look fairly at the language used.' 13. In construing the the provisions of the Act, our Supreme Court in … of the case, it was for the Tribunal an error of law to hold that the provisions of section 7(1) of the Estate Duty Act are not applicable to the case (2) Whether, on the facts and