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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

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 … 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

Commissioner of Income-tax, Madras Vs. G.R. Karthikeyan

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India; Income Tax Act, 1961 - Sections 10(3), 2(24), 23(2) and 256(1); Finance Act, 1972 - Sections 74(A); Finance Act, 1986; Indian Income Tax and Excess Profits Tax (Amendment) Act, 1947; Indian Income Tax Act, 1922 - Sections 12(B); Government of India Act, 1935

Reported in : AIR1993SC1671; (1993)112CTR(SC)302; [1993]201ITR866(SC); JT1993(3)SC174; (1993)2MLJ82(SC); 1993(2)SCALE588; 1993Supp(3)SCC222; [1993]3SCR328

rope in windfalls from lotteries, races and card games etc.(c) Section 74(A) which too was introduced by the Finance Act, 1972 supports the said view. Section 74(A) provides that any loss resulting from any of the sources mentioned therein … a word of the broadest connotation'. In Gopal Saran Narain Singh v. Commissioner of Income Tax 3 I.T.R. 237 P.C, the Privy Council pointed out that 'anything than can properly be described as income is taxable under

Makhan Lal HarnaraIn and ors. Vs. Karamchand Thaper and Bros. Pvt. Ltd ...

Court : Jharkhand

Subject : Civil

Acts : Coking Coal Mines (Nationalisation) Act, 1972 - Sections 4, 23 and 24; Code of Civil Procedure (CPC) , 1908 - Sections 9 and 11; Contract Act, 1872 - Sections 137 and 130 to 141

Reported in : AIR2004Jhar143; [2004(4)JCR626(Jhr)]

Bihar Ltd. v. Dr. Damodar Prasad AIR 1969 SC 297 and Industrial Finance Corporation of India Ltd v. Cannanore Spinning & Weaving Mills Ltd. AIR … Hundies. It is further alleged that the Nationalisation of the coking coal mines under the Coking Mines (Nationalisation) Act, 1972, however, does not absolve the defendants from the liabilities to the plaintiffs under the said Hundies. Further case … original jurisdiction within the local limits of whose jurisdiction the Coking Coal Mine is situated in terms of Section 23(10) of the said Act. It has also been submitted that after filing the claim cases before the Commissioner

Madura Coats Ltd. Vs. Assistant Collector of Central Excise and ors.

Court : Chennai

Subject : Excise

Acts : General Clauses Act, 1897 - Sections 6 and 24; Companies Act, 1913 - Sections 3; Mines Act, 1923 - Sections 29; Mines (Amendment) Act, 1952 - Sections 57 and 58; Companies Act, 1956 - Sections 10 and 75; Finance Act, 1972 - Sections 64; Arms Act, 1878 - Sections 15

Reported in : 1979CENCUS17D; 1978(2)ELT511(Mad)

of the powers conferred by Rule 8(1) of the Central Excise Rules, 1944.2. By Section. 64(c) of the Finance Act 1972, the Central Excise item No. 18 was amended and a new Tariff item No. 18-E was introduced. Varieties … Pass Number Blend Blend Total Kgsand date 67/35 50/50Kgs Kgs.116 31.5.1972 4.8 - 4.8206 20.7.1672 417.0 156.0 573.0215 23.7.2972 99.6 ... 99.6521.4 156.0 677.45. Against the said order, the petitioner preferred an appeal to the Appellate Collector,

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 … than once on the same death.' 22. It is now necessary to make a detailed analysis of this section. 23. Earlier, we have noticed that the charge to estate duty arises when property passes or is deemed to

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 … further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9.

Sri R Shankaran Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

was to supplement the levy by an additional duty of the same nature on certain goods. Unlike the Finance Act, the 1957 Act was incomplete as to the basis of the charge and its provisions would become totally … was applicable and was attracted to proceedings under the Karnataka Acquisition of Land for Grant of House Sites Act, 1972. (Karnataka Act, 1972, for brevity). After observing that the Karnataka Act, 1972 contains only seven sections and that … These words bring in or make applicable, so far as this is reasonably possible, general provisions such as Section 23(1) of the Acquisition Act. They cannot be reasonably construed to exclude the application of any general provisions of

Sri Sudhakar Hegde Vs. State of Karnataka

Court : Karnataka

Subject : Land Acquisition

was to supplement the levy by an additional duty of the same nature on certain goods. Unlike the Finance Act, the 1957 Act was incomplete as to the basis of the charge and its provisions would become totally … was applicable and was attracted to proceedings under the Karnataka Acquisition of Land for Grant of House Sites Act, 1972. (Karnataka Act, 1972, for brevity). After observing that the Karnataka Act, 1972 contains only seven sections and that … These words bring in or make applicable, so far as this is reasonably possible, general provisions such as Section 23(1) of the Acquisition Act. They cannot be reasonably construed to exclude the application of any general provisions of

R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1998)65ITD512(Delhi)

a view to plug such tax evasion only that the provisions were enacted in section 40 of the Finance Act, 1983.5.3 It was argued that since true rent is not reflected in the deed it is open for … to as ALV). In his opinion the monthly rent which the property might fetch within the meaning of section 23 of the Income-tax Act, 1961 (hereinafter called the Act) could not be less than Rs. 7 lakhs per

State of West Bengal and ors. Vs. Anil Krishal Paul

Court : Kolkata

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Section 6; ;West Bengal Sales Tax Act, 1954 - Section 25; ;Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972

Reported in : [1993]88STC337(Cal)

writ petition filed by the respondent challenging the levy and collection on 'gudakhu' or 'gurakhu' under the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954 and the Taxes on Entry of Goods … the West Bengal Sales Tax Act, 1954 and the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as 'the 1941 Act, the 1954 Act and the Entry Tax Act', respectively) and the … Gulabchand Harekchand v. State of West Bengal [1985] 59 STC 224 ; 23 ELT 306 has also held that 'gudakhu' is manufactured out of tobacco … Act. The sales in containers above 500 gins, were allowed exemption under Section 5(2)(a)(i) of the 1941 Act as tobacco for hookah.4. The writ petitioner