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Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and … was admitted by the Supreme Court. The Direct Tax Laws Committee in its final report submitted in September, 1978 further recommended that all restrictions on the powers of the Settlement Commission to entertain cases should be removed. … ultra vires and violative of Article 14 of the Constitution of India.2. Chapter XIX-A was inserted in the Act by Taxation Law Amendment Act, 1975

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the … a criminal or a civil court. 7. Shri Gadodia relying on Mewalal Kapildeo Prasad v. State of Bihar 1978 BBCJ 237 and Shiv Parwati Rice Mills v. Commissioner 1978 BBCJ 755 contended that in these cases the … challenge the order of confiscation under Section 6-A of the E.C. Act.8. Chapter XXI-C (Part V) of the Patna High Court Rules 1916 lays down … exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed

Assistant Collector of Customs (imports) Vs. Sundaram Textiles

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1990(25)ECC392; 1989(25)LC470(Madras); 1989(44)ELT464(Mad)

Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent leviable under Section 32(1) of the finance Act 1976, together with an additional duty leviable under Section 3 of the Customs Tariff Act 1976. However, by … Customs Tariff Act, the goods were subjected to a levy of 100 per cent basis import duty under Chapter 56 of the First Schedule of Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent

India Leather Corporation (P.) Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1970 - Sections 2(6); Income Tax Act, 1961 - Sections 80E, 147 and 256(1)

Reported in : (1989)77CTR(Mad)18; [1989]179ITR170(Mad)

the assessee-company was not an industrial company within the meaning of clause 2(6)(c) of Chapter II of the Finance Act, 1970 ?' 2. The assessee is a private limited company and the assessment year we are concerned with … Ratnam, J.1. At the instance of the assessee under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the following question has been referred for the opinion of this court

Mohd. Riyaz and anr. Vs. State of Bar Council and ors.

Court : Madhya Pradesh

Subject : ServiceCivil

Reported in : 2008(2)MPHT143

of 1963 Rules provides for different Committees namely the Executive Committee, the Enrolment Committee, the Disciplinary Committees, the Finance Committee, the Examination Committee, the Rules Committee, the Legislation or Reforms Committee and the Privileges Committee and is … the year 1963 (hereinafter called 'the Rules of 1963'). He submitted that Chapter II of the Rules of 1963 provides for appointment of a Secretary, … A.K. Patnaik, C.J.1. The petitioner No. 1 is a practicing lawyer and is registered as an Advocate in the … State Bar Council in exercise of its powers under Section 15 and Ors. relevant provisions of the Advocate Act, 1961 (for short 'the Act') has made rules with the approval of the Bar Council of India in

Dr. P. Nalla Thampy Terah Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Election

Acts : Constitution of India - Articles 14 and 32; Representation of the People Act, 1951 - Sections 77, 77(1) and 77(3); Representation of the People (Amendment) Ordinance, 1974; Election Symbols (Reservation and Allotment) Order, 1968; Conduct of Elections Rules, 1961 - Rule 90

Reported in : AIR1985SC1133; 1985(1)SCALE1148; 1985Supp(1)SCC189; [1985]Supp1SCR622

of the Expert Committee headed by Justice Sacher on 'Companies and Monopolies & Restrictive Trade Practices Acts' deals 1978, Chapter XIII, pages 99-104 extensively with the evils flowing out of the donations made to political parties by big … of Explanation 1 to Section 77(1) of the Representation of the People Act, 1951 (hereinafter referred to as 'the Act') which gives a carte blanche … an election on a footing of equality with any other individual or political party, howsoever rich and well financed it may be, and no individual or political party should be able to secure an advantage over others

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

be treated as “winnings from horse races”. 7.2. He further draws the attention of the Court to the Finance Act, 1978 whereunder Section 194BB was introduced to entail deduction of tax at source 30 specifically on “winnings from horse … while making payment of ‘stake money’ to the owners of the horses as required under the provisions of Chapter - XVII/Section 194B of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’ for short) and as … 1 R1N THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE26h DAY

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

be treated as "winnings from horse races". 7.2 He further draws the attention of the Court to the Finance Act, 1978 whereunder Section 194BB was introduced to entail deduction of tax at source specifically on "winnings from horse races" … while making payment of 'stake money' to the owners of the horses as required under the provisions of Chapter - XVII/Section 194B of the Income Tax Act, 1961 (hereinafter referred to as 'Act' for short) and as … 1. Petitioners in W.P.Nos.6565-6568/2013, 6651-6652/2013 and Petitioner in W.P.No.6674/2013 are Turf Clubs of

Steel Authority of India Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)38ITD193(Delhi)

the Finance Act of 1987, Section 80VVA was withdrawn and a new Chapter XII B was inserted to be operative with effect from 1-4-1988 i.e., … year.Section 115J of the Income-tax Act, 1961 was in voked by the Assessing Officer.2. Section 115J inserted by Finance Act of 1987 with effect from 1-4-1988 provides that where the income of a company as computed under the … company with some subsidiary companies in 1978 under the Public Sector Iron and Steel Companies (Restructuring) and Miscellaneous Act, 1978. As a consequence, appellant company became operating company with effect from 1-5-1978 and following subsidiaries were dissolved :

Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

Finance Bill, 1978 levied this special duty of excise and was presented and passed by the Parliament as Finance Act, 1978. Section 37 of the Finance Act, 1978 provides that in case of goods chargeable with duty of excise … provide for future eventualities such as imposition of 'additional' or 'auxiliary' duty in addition to the basic duty. Chapter VIIB of the Rules provides for payment of duty on excisable goods in certain cases. Rule 173 R.M. … basic duty of excise livable under the Central Excises and Salt Act, 1944 and the special/additional/auxiliary duty of excise livable under the Special Acts or