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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

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 … with the plea of discrimination and will be considered a little later. 48. It was further contended that Parliament cannot be permitted to have recourse

Commissioner of Income-tax (Central) Vs. Oriental Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5(1), 8, 91, 194 and 198

Reported in : (1981)25CTR(Cal)75,[1982]137ITR777(Cal)

previous order it had dealt with the U.K. law both before and after its amendment by the U.K. Finance Act, 1965. The Tribunal followed its previous order and held that the AAC was justified in his conclusion that … this court in the case of CIT v. Shaw Wallace & Co. Ltd. (I.T. Ref. No. 613 of 1972, judgment delivered on 24th July, 1980, reported in : [1981]132ITR466(Cal) ), as well as the decision of this … is a company resident in the United Kingdom. (Finance Act, 1965 Section 48(1)). Such a company is not chargeable to corporation tax thereon (Finance Act, … Sabyasachi Mukharji, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, we are concerned with the assessment

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two … of the Punjab and Haryana High Court struck down Section 20A of the Haryana Ceiling of Land Holdings Act, 1972 on the ground of lack of legislative competence, for the reason that, both Section 30 of the Advocates … Jaswant Kaur (supra) and struck down a similar provision, that is, Section 48(8) of the Karnataka Land Reforms Act, 1961 which barred legal practitioners from

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

Subject : Land Acquisition

that section 14 (1) of the Income and Corporation Taxes Act 1988 (originally section 84 (1) of the Finance Act 1972), which imposed the obligation on UK companies to pay ACT in respect of dividends paid to their shareholders, … and Mistake of Law, p 174 - 175 in Burrows and Rodger (Eds), Mapping the Law (Oxford 2006). 48. It has to be acknowledged, of course, that at p 382C-D Lord Goff indicated that these cases were

Union of India (Uoi), Through Secretary to the Govt. of India, Ministr ...

Court : Mumbai

Subject : Service

Acts : Payment of Gratuity Act, 1972; Constitution of India - Articles 14, 148 and 309; Central Civil Services Pension Rules, 1972 - Rules 33, 48A and 48B; Civil Service Regulations - Article 459

Reported in : 2005(3)ALLMR327; 2005(4)BomCR609; 2005(3)MhLj412

Constitution Bench, accordingly, with reference to the office memorandum dated May 25, 1979 issued by the Ministry of Finance, Government of India whereby the formula for computation of pension was made applicable only to the civil servants … new retiral benefit. And even in case of new retiral benefit of gratuity under the Payment of Gratuity Act, 1972 past service was taken into consideration. Recall at this stage the method adopted when pay scales are revised. … and cannot be made applicable with retrospective effect.11. We now examine whether section 48-B that was inserted in CCS Pension Rules, 1972 with effect from

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 … 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 … CIT vs. B. N. Bhattacharjee (1979) 118 ITR 461 (SC) at p. 480 their Lordships of the Supreme Court quoted the following by Per Denning

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

Utham Kumar JaIn Vs. the State of A.P. and ors.

Court : Andhra Pradesh

Subject : CriminalCommercial

Acts : Hire Purchase Act, 1972 - Sections 1(3), 18. 19, 20, 20(1) and 26; Contract Act; Motor Vehicles Act, 1988 - Sections 2(30), 51, 51(1), 51(2), 51(4) and 51(5); Narcotic Drugs and Psycho-tropic Substances Act, 1985 - Sections 60(3); Limitation Act, 1963 - Sections 3 and 4 to 24; Indian Penal Code (IPC), 1860 - Sections 120B, 323, 379, 406 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 48, 200 and 482

Reported in : 2005(2)ALD(Cri)676; 2005CriLJ3601

in the business of financing in the name and style of 'Sumangal Finance and Investments'. It is alleged that second respondent approached the petitioner for … the financier to take possession of the vehicle is absolute or is subject to conditions ?9. Hire Purchase Act, 1972 is an Act to define and regulate the rights and duties of parties to hire-purchase agreements. It is … is a question of fact and the same cannot be adjudicated by this Court while exercising jurisdiction under Section 48 of Cr.P.C. The respondents also denied other allegations made in the petition.5. The learned Counsel for the petitioner

income-tax Officer Vs. K.B. Ramachandraraj Urs

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1983)5ITD384(Bang.)

consideration the enhanced compensation of Rs. 2,30,738 received by the assessee.5. Section 155(7A) which was inserted by the Finance Act, 1978, reads as under: (7A) Where in the assessment for any year, the capital gain arising from the … learned District Judge by his order dated 22-6-1976 in IAC No.519 of 1972 accepted the assessee's claim and determined the compensation at Rs. 12,000 per … which was determined or approved by the Central Government or the Reserve Bank of India, is computed under Section 48 and the compensation for such acquisition or the consideration for such transfer is enhanced or further enhanced by

Commissioner of Income-tax Vs. Gujarat State Fertilizers Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 43(1), 43A and 43A(1)

Reported in : (2003)179CTR(Guj)266; [2003]259ITR526(Guj)

(No. 2) Act of 1967, with effect from April 1, 1967, whereas Section 32A was inserted by the Finance Act, 1976, with effect from April 1, 1976. Hence, the non obstante clause in Section 43A could not have … Officer had treated it as capital expenditure. This was agitated in appeal against the orders of assessments for 1972-73 and 1975-76. But the Commissioner of Income-tax (Appeals), following the decision of the Tribunal allowed the claim for … US$ 1000 4040,000 34,0006,000 1-3-1997 US$ 1000 4040,000 34,000 6,000 4,56,000 4,08,000 48,000 34. For claiming additional investment allowance on Rs. 48,000 (i.e., 25 per