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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

Commissioner of Income-tax Vs. N.J. Pavri

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10(10); Finance Act, 1974; Payment of Gratuity Act, 1972 - Sections 4

Reported in : [1999]237ITR472(Bom)

applicable to the members of the defence services ; (ii) any gratuity received under the Payment of Gratuity Act, 1972 (39 of 1972), to the extent it does not exceed an amount calculated in accordance with the provisions … is less ;'5. A bare reading of the above section as it stood before the amendment by the Finance Act, 1974, shows that gratuity payable to the employees of the Government, local authority or a statutory corporation was

Chapman Vs. Houston Welfare Rights Organization

Court : US Supreme Court

Subject : Service Tax

three judges under section 2284 of this title." (Emphasis added.) [ Footnote 32 ] See Lynch v. Household Finance Corp., 405 U. S. 538 , 405 U. S. 540 , 405 U. S. 543 ; Examining Board … be regarded as securing either "equal rights" or "civil rights." [ Footnote 39 ] We are persuaded, Page 441 U. S. 621 however, that both … APPEALS FOR THE FIFTH CIRCUIT Syllabus Under 28 U.S.C. § 1343(3), federal district courts have jurisdiction over civil actions "authorized by law" claiming a deprivation, under color of state law, of rights "secured by the Constitution of

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 … the Local Act, the Chief Commissioner, Delhi framed the Rules called the Delhi Sales Tax Rules, 195t. Rote 39(IA) was inserted by notification dated March, 10, 1959 published in Delhi Gazette dated April 2, 1959, Amendments were

Shree Sajjan Mills Ltd. Vs. Commissioner of Income Tax, M.P., Bhopal a ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30, 34(3), 36(1), 37, 37(1), 39, 40A, 40A(1), 40A(7), 40D, 155(13) and 256(1); Payment of Gratuity Act, 1972; Finance Act, 1968 - Sections 40A; Companies Act; Finance (Amendment) Act, 1975

Reported in : AIR1986SC484; 1986LC276(SC); [1985]156ITR585(SC); 1985(2)SCALE737; (1985)4SCC590; [1985]Supp3SCR593

the total Rs, 48,59,431 made by the assessee towards liability for gratuity?9. Section 40A was inserted by the Finance Act, 1968 with effect from 1st April, 1968. It is necessary to set out, the relevant provisions of Section … the assessment year relating to 1973-74, actuarially ascertained liability for gratuity especially arising under the Payment of Gratuity Act, 1972 was an allowable deduction. The Tribunal had consistently taken the view that the assessee would not be eligible … Section 40A would have effect notwithstanding anything contained in Sections 30 to 39 of the Act.37. This position was again reiterated by the Calcutta High

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

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

preparations, alcoholic or non-alcoholic beverages or crockery and similar Articles or accoutrements for any purpose or occasion ;' 39. According to learned counsel from the conjoint reading of Section 65(10) and Section 65(m) of the Finance Act, … 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

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … (ii) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39; and (iii) any period during which a proceeding under this section for the levy of penalty is shall … the disclosure of Rs. 86,472 disclosed as income in the assessment year 1972-73 under the Amnesty Scheme. It was stated that the income disclosed has

Janki Devi and ors. Vs. Sales Tax Officer and anr.

Court : Delhi

Subject : Sales Tax

Reported in : [1977]39STC268(Delhi)

10th March, 1959, as it was not there in the Rules originally framed.9. On 28th May, 1972, the Finance Act, 1972, received the assent of the President. Section 69 of that Act amended the Bengal Sales Tax Act as … in exercise of the powers conferred on him under Section 26 of the Act framed the Rules. Rules 39 and 39(1 A) are relevant for our purpose :39. (1) A dealer and his partner or partners shall

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

contentions raised by Sri S S Naganand for petitioners and contends that for the first time by 27 Finance Act, 1972 the definition of ‘income’, in Section 2(24) of the Act was amended to include winnings from lotteries, crossword … deduct tax under Section 194-B of the Income Tax Act, 1961 with effect from 2001 in view of 39 words “or card game and other game of any sort” having been inserted by Finance Act, 2001. OR