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Bhola Nath Kesari Vs. Director of State Lotteries and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Constitution of India - Article 82; ;Income Tax Act, 1961 - Sections 6 and 10(3); Income Tax Act, 1922 - Sections 4(3); Finance Act, 1972

Reported in : [1974]95ITR171(All)

from lotteries used to be exempt from Income-tax as being receipts of casual and non-recurring nature. By the Finance Act, 1972, certain amendments were made to the Income-tax Act, 1961, as a result of which the winnings from lotteries … of ' income ' and as such was not covered by entry 54 in 'List I of the Seventh Schedule to the Government of India … gambling and betting also became taxable. The following amendments were made in the Income-tax Act, 1961. 4. In Section 2(24), which defines ' income ', a new Clause (ix) was added reading as under:' 2(24)(ix). Any winnings

K.G. Vyas Vs. Seventh Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)16ITD195(Mum.)

for the assessee, contended that the provisions of Section 54 as it stood before the amendment by the Finance Act, 1982, with effect from 1-4-1983 would be applicable to the facts of the present case, that the said

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … any entry in the Union List or the Concurrent List. [See : Union of India v. H.S. Dhillon, 1972(2) SCR 33 at pp. 61 and 6768 : (AIR 1972 SC 1061 at pp. 107475 and 1078); S.P. … exigible to tax under the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of

AustIn Vs. Mich. Chamber of Comm.

Court : US Supreme Court

Subject : Land Acquisition

annual dues required of all members, three-quarters of whom are for-profit corporations. Section 54(1) of the Michigan Campaign Finance Act prohibits corporations, excluding media corporations, from using general treasury funds for, inter alia, independent expenditures in connection with

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 … on tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made the following submission in assailing

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, … One such category, long recognized, is payment by mistake: see Kelly v Solari (1841) 9 M and W 54. The late Professor Birks argued, in the second edition of his book on Unjust Enrichment (2005), that the

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14)

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

in India.'15. Sub-clause (ii) of cl. (14) of s. 2 was substituted by a new sub-clause by the Finance Act, 1972. Sub-clause (iii) was substituted with effect from April 1, 1970, by the Finance Act, 1970, by a new … for the purposes of the enactment relating to Indian income-tax'. By entry 54 in List I (Federal Legislative List) of the Seventh Schedule to the … the person receiving it.6. On April 1, 1937, the Govt. of India Act, 1935, came into force. Sub- section (2) of s. 311 of the said Act defined 'agricultural income' as meaning 'agricultural income as defined for

Narayan Chandra Chakraborty Vs. Union of India (Uoi)

Court : Kolkata

Subject : Direct Taxation

Acts : Indian Contract Act, 1872 - Section 70; ;Constitution of India - Article 299; ;Evidence Act, 1872 - Sections 106 and 114(G)

Reported in : 84CWN293,[1980]126ITR831(Cal)

Section 137 of the I.T. Act of 1961 was deleted with effect from April 1, 1964, by the Finance Act, 1964, and whatever statutory bar was there was removed from April, 1964. He cited Nazir Mahammad v. Jamila … the said application, the defendant filed an affidavit-in-opposition affirmed on June 29, 1972, by one Coimbatore Kumaro Krishnamurthi, the Commissioner of Income-tax, West Bengal (No. … secret documents as there is a statutory prohibition against disclosure of these documents. He very strongly relied on Section 54 of the Indian I.T. Act, 1922, and Section 137 of I.T. Act of 1961. Mr. Dasgupta thereupon invited

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. National Taj Traders (1980) 121 ITR 535 (SC) at p. 542.A judicial interpretation should be so geared as to fairly serve the legislative

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams … whereby the Division Bench of the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other … taxes of this nature in exercise of its legislative powers under Entries 54, 49 and 18 of List II of the Seventh Schedule read with