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Commissioner of Income-tax Vs. Amalgamations (P.) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Companies Act, 1956 - Sections 37, 198 and 295; Income Tax Act, 1922 - Sections 10(2), 12B and 33B

Reported in : [1977]108ITR895(Mad)

the material time 7,06,933 ordinary shares. Simpson & Company Ltd. had a subsidiary by name Simpson and General Finance Company (Private) Ltd., carrying on the business of financing by way of hire purchase transactions to outsiders and … not carrying on a trade or business within the meaning of Section 38(1) of the Finance (No. 2) Act, 1915, of the United Kingdom so … supervision or control of the business or operations of any company or undertaking and for that purpose to act as directors are some of the objects with which this company came into existence. It held shares in … a sum of Rs. 1,85,16,000 was due to it from the assessee-company.3. Section 295 of the Companies Act, 1956, provided, inter alia, that no company

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 … placed on the following judgments:- (a) Industrial Machinery Manufacturers Pvt. Ltd Vs. The State of Gujarat, (1965)16 STC 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd., (1972) 4 Supreme Court Cases 121;

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 … from claims on a gift basis by the Finance Act, 1968, s. 38, and with the elimination of duty on most of such property, the … 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

Ballapur Industries Limited Vs. Union of India

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 35(2), 36(1), 38, 40, 40(1), 40(2); Limitation Act - Article 58; Madras General Sales Tax Act - Sections 8, 35 and 36; Foreign Compensation Act, 1950 - Sections 4(4); Limitation Act, 1963 - Article 100; Limitation Act, 1908 - Article 13 and 113

Reported in : 1985(4)ECC270; 1987(27)ELT414(Bom)

No. 61 of 1978 is filed by the original defendant, the Union of India, in the Ministry of Finance, Department of Revenue and Insurance.2. The plaintiff Company is engaged in the manufacture of various kinds of paper … machine for production of paper was installed with effect from 11th February, 1972. Thereafter, the machine manufacturing board paper came to be called 'Laminating Machine.'3. … duty under such conditions as may be specified in the notification, which has been given statutory force by Section 38 of the Act.4. The first notification, which was issued on 1st March, 1964 exempted paper of all sorts

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 2, 65, 65(10), 65(19), 65(20), 65(22), 65(23), 65(48), 66, 66(3), 67 and 67(1); Finance Act, 1997; Constitution of India - Articles 14, 248, 248(1) and 366(29A); Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Societies Registration Act; Expenditure Act; Tamil Nadu General Sales Tax Act; Tamil Nadu General Sales (Amendment) Act, 1984; Central Provisions and Berar Regulation of Letting of Accommodation Act, 1964; Central Provisions and Berar Letting of House and Rent Control Order, 1949; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938

Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

validity of and Section 116 of the amendment Act 32 of 1994 is being challenged. 3. By the Finance Act, 1994, the 'service sector' was brought under the taxnet for the first time. The said Act was amended-from … the client in relation to such use and also the charges for catering, if any ;' (emphasis' ours) 38. The thrust is again on the emphasised portion. Learned counsel says that from this it is clear that

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … the words 'any person or class of persons' were inserted to Section 8(5) by Central Sales Tax (Amendment) Act, 1972, with a view to empower the State Governments to grant in public interest total / partial exemption from … and various notices issued by the Deputy Commissioner of Sales Tax in the month of February 2009 under Section 38 of the Bombay Sales Tax Act, 1959 (BST Act for short) for revising the assessments made for Assessment

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … the words 'any person or class of persons' were inserted to Section 8(5) by Central Sales Tax (Amendment) Act, 1972, with a view to empower the State Governments to grant in public interest total / partial exemption from … and various notices issued by the Deputy Commissioner of Sales Tax in the month of February 2009 under Section 38 of the Bombay Sales Tax Act, 1959 (BST Act for short) for revising the assessments made for Assessment

Satya Dev Sood and ors. Vs. State of H.P. and ors.

Court : Himachal Pradesh

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1939 - Section 38; ;Motor Vehicles (Amendment) Act, 1988 - Section 56; ;Punjab Motor Vehicles Rules, 1940 - Rule 3.12

Reported in : AIR1994HP17

Registering and licencing Authorities in Himachal Pradesh are also Assessing Auhorities under the Himachal Pradesh Motor Vehicles Taxation Act, 1972, while presiding over the Board of Inspection, they have the right to ensure the clearance of Government dues … Punjab Motor Vehicles Rules, 1940, which are applicable in the instant case. It has also been stated that Section 38 of the Motor Vehicles Act, 1939 and the Rules framed thereunder deal with the manner, for issuance of … permits. For purchase of their vehicles they had obtained loan from various financial institutions namely Nation-, alised or non-Nationalised Banks, Himachal Pradesh Financial Corporation etc.

R. Kannan. Vs. the Government of India, Rep. by Its Secretary, and anr ...

Court : Chennai

Subject : Constitution

Acts : Constitution Of India - Article 226

the said order passed by this Court. AS per order, dated 19.02.1996, Central Pension Accounting Office, Ministry of Finance, Government of India, in reference No. MHAFF9600110/6510 had authorised to make following monthly payments to the petitioner, under … documentary evidence was available.6. The State Committee was wound up in March, 1972, after it had completed the work. The work of printing the volumes … the petitioner, as he was a news paper Agent and also an active member in the freedom movement. However, the petitioner went underground to continue … b. 1920 : News Agent Joined the movement in 1940 Took part in 1942 August Movement, arrested under Section 38(5) of Defence of India Rules and sentenced to eight months and two weeks kept in Alipuram and Madras

M/S. Hotel East Park and Another Vs. Union of India and Others

Court : Chhattisgarh

Subject : Service Tax

1. The main point involved in this writ petition relates to the validity of section 66E(i) of the Finance Act, 1994 [Statutory Provisions Relating to Service Tax] (the 1994-Act). THE FACTS 2. M/s. Hotel East Park (the Petitioner) … were interpreted narrowly. 16. In the State of Himachal Pradesh Vs. M/s Associated Hotels of India Limited [A.I.R. 1972 S.C. 1131] (the Associated-Hotel case), the Supreme Court held that the supply of food to a person staying … restaurant and 40% of the bill in case of catering service. Difficulties 38. We have some reservations about the rule in quantifying fixed sum towards