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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)

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 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 … 'gurakhu' is exempt under the West Bengal Sales Tax Act, 1954 (referred to as 'the 1954 Act'). Under Section 25 of the 1954 Act, the State Government is empowered to include a commodity for taxation under the said

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 … Service being provided by the appellant. 3. The genesis of the issue is a show cause notice dated 25.4.2006 issued by the revenue to the appellant, inter alia, recording that the appellant had wrongly taken and utilised

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … and the property in them does not pass as movables In the Associated Hotels of India case (AIR 1972 SC 1131), the Supreme Court held that there is no sale involved in the supply of food or … to serve alcoholic beverages. 15. On 20th June 2012 by Notification No. 25/2012-ST, the aforementioned notification dated 17th March 2012 was superseded. The two activities

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

incorporated mainly to encourage earning of the foreign exchange, inviting our attention to the relevant notes to the Finance Act, 1967, the learned counsel contended that s. 85C granted the deduction till asst. yr. 1972-73 when s. 80-O … Consulting Bureau (P) Ltd. vs. CIT (1991) 189 ITR 346 (Bom); and 25. Our attention was also invited to the decision of the Kerala High … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of

Commissioner of Income-tax, Gujarat Ii Vs. Patel Brothers and Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(2), 37(2A) and 37(2B)

Reported in : [1977]106ITR424(Guj)

introduction of sub-section (2A) by the Taxation Laws (Amendment) Act, 1967, with effect from 1st October, 1967. By Finance Act, 1968, an Explanation was added to sub-section (2A) with effect from April 1, 1968, so as to extend … to the Tribunal. The Tribunal, however, following its earlier decision in Income-tax Appeals Nos. 1366 to 1367 of 1972-73 in the matter of Income-tax Officer v. Gautamkumar Rajendrakumar, out of which Income-tax Reference No. 64 of 1974 … assessee-company on that count, therefore, claimed kitchen expenses of Rs. 22,301, Rs. 25,979, and Rs. 28,620, respectively, for the aforesaid assessment years. The Income-tax Officer

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It is … for the purposes of the Act, goods acquired from another member State are acquired in the United Kingdom. Section 25(1) provides that a taxable person shall account for and pay VAT in respect of supplies made by him

The Chief Commissioner of Sales Tax Vs. Raj Kishan Goel

Court : Delhi

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 2; Delhi Sales Tax Rules, 1951 - Rule 10

Reported in : 21(1982)DLT15; [1982]50STC1(Delhi)

Delhi Gazette dated April 2, 1959, Amendments were made on May 28, 1972 in the Local Act by Finance Act' 1972 Section 69. Section 12-F was 'inserted' empowering the statutory authorities expressly to assess a dissolved firm. (6) The definition … Registration Certificate bearing No. 15730 dated March 30, 1962 were issued. The partnership business continued up to January 25. 1965 when a deed of dissolution was executed between the said partics, and T. L. Tandon agreed to

Bharat Gold Mines Officers' Association, Kolar Gold Fields and Ors. Vs ...

Court : Karnataka

Subject : Civil

Acts : Sick Industrial Companies (Special Provisions) Act, 1986 - Sections 14, 15, 16, 16(3), 17, 20 and 20(1); Sick Industrial Companies (Special Provisions) Act, 1985; Industrial Disputes Act, 1947 - Sections 25(5), 25-FFA, 25-FFF, 25-O, 25-O(2) and 25-R; Constitution of India - Articles 14, 19(1), 19(6), 21, 41, 42, 43, 226, 227, 282 and 324; Code of Criminal Procedure (CrPC) , 1973 - Sections 193, 195 and 228; Criminal Procedure (Amendment) Code, 1974; Indian Penal Code (IPC), 1860 - Sections 196

Reported in : AIR2001Kant257; 2002(1)KarLJ130

style of Kolar Gold Mining Undertakings (KGMU), in December 1962 as a subordinate office of the Ministry of Finance. The Board of Management had the Finance Minister as the Chairman, the Deputy Finance Minister as one of … the management and ownership of KGF to the BGML on 1st April, 1972. As on 1-4-1979, the company had an accumulated loss of over Rs. … for short) and also the order of Government of India passed under Section 25-O of the Industrial Disputes Act in Ref. No. L-43024/ 2000-IR (MISC), dated 29-1-2001.2. The writ petitioners in W.P. Nos. 154 to 166 of

Madurai District Central Co-operative Bank Ltd. Vs. Third Income-tax O ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 81 and 110; Finance Act, 1963 - Sections 2(1), 2(3), 2(5) and 2(8)

Reported in : [1975]101ITR24(SC); (1975)2SCC454; AIR 1975 SC 2016

rate the income was taken at Rs. 9,48,335 in view of Section 110 of the Act. Applying the Finance Act, 1963 (XIII of 1963), the respondent computed the residual income of the appellant at Rs. 5,39,386 and levied

Hindalco Industries Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Commercial

to qualify for the benefit of concessional rates of purchase in terms of Section 13(1)(b) of the Bihar Finance Act, 1981 ('the Act', hereinafter) the dealer, apart from satisfying the other conditions specified in the section, must also … for review under Section 47 of the Act. The Assistant Commissioner, Commercial Taxes then passed an order, dated 25.6.1992 (Annexure-5) recalling the order of cancellation and restoring the petitioner's certificate under Section 13(1)(b).6. The matter, however, did