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Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him … Act that the Legislature intervened and added the Explanation to Section 9(1)(ii) of the Act w.e.f April 1, 1979. In the circumstances, the purchase behind the addition of the Explanation was only to clarify and settle the … Section 9(1)(ii). Reliance was also placed on the Board's Circular No.779 dated 14-9-1999 which vide paras 5.1 to 5.3 has clearly stated that the amendment

Commissioner of Income Tax, Ludhiana, Etc.Etc. Vs. Shri Om Prakash, Et ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64(1) and 263; Indian Income-tax Act, 1922 - Sections 16(3) and 35; Constitution of India - Articles 14, 19(1) and 226; Gift-tax Act - Sections 4; Wealth-tax Act - Sections 4; Finance Act, 1979 - Sections 64; Taxation Laws (Amendment) Act, 1975; Finance Act, 1992; Finance (No.2) Act, 1971;

Reported in : 1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346

Act inserted by the very same Finance Act. Similarly, Sub-section (2) was introduced in Section 64 by the Finance Act, 1979 with effect from April 1, 1980. Then Explanation 3 was added by the Taxation Laws (Amendment) Act, 1975 … the Act. Inasmuch as the validity of the provision was questioned on the ground of violation of Article 14, the learned Judge examined the principles underlying the said Article and held that the provision which included the

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … the State of Uttarakhand from cable operators under Section 4C of the Uttar Pradesh Entertainment and Betting Tax Act, 1979 (hereinafter referred to as the Entertainment Act, 1979). After the petitioner company obtained its statutory licence on 24.03.2006, … State of Uttarakhand preferred Petition for Special Leave to Appeal (Civil) No. 14605 of 2009 State of Uttarakhand and Ors. v. Tata Sky Limited before

G.V.S. Raju Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1984)7ITD795(Mad.)

though not capital assets in terms of Section 2(14)(iii) of the Act and as per provisions of the Finance Act, 1979, agricultural income should be aggregated with the non-agricultural income for the purpose of levying tax on non-agricultural income.

Commissioner of Income Tax Vs. Vijay Ship Breaking Corpn. and ors.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(28A), 4(1), 4(2), 5(2), 9(1), 40, 80HH, 80HH(2), 80I, 80I(2), 90(2), 195(1) and 261; Interest-tax Act, 1978 - Sections 2

Reported in : 181(2003)CLT134

prior to the insertion of the provisions of Clause (v) in Section 9(1) of the Act by the Finance Act, 1976, w.e.f. 1st June, 1976.(t) Decision of the Supreme Court in Central Bank of India v. Ravindra and … 45(1)(b) of the Indian Sale of Goods Act [similar to Section 38(1)(b) of the U.K. Sale of Goods Act, 1979], and be entitled to claim the price from the buyer under Section 55 of the Indian Act (similar … purchased by the assessee from M/s Neter Navigator, Singapore, under MOA, dt. 14th July, 1994, for the total purchase price which was agreed at US

Cit Vs. Vijay Ship Breaking Corporation and ors.

Court : Gujarat

Subject : Direct Taxation

Reported in : (2003)181CTR(Guj)134

prior to the insertion of the provisions of clause (v) in section 9(1) of the Act by the Finance Act, 1976, with effect from 1-6-1976.(t) Decision of the Supreme Court in Central Bank of India v. Ravindra & … 45(1)(b) of the Indian Sale of Goods Act (similar to section 38(1)(b) of the U.K. Sale of Goods Act, 1979), and be entitled to claim the price from the buyer under section 55 of the Indian Act (similar … purchased by the assessee from M/s Neter Navigator, Singapore, under MOA, dated 14-7-1994, for the total purchase price which was agreed at US $ 30,69,416.5

V. Vaidyanathan Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1991)39ITD229(Mad.)

only from the date specified in the Act or on receiving the assent of the President. Since the Finance Act, 1979, Section 1 states that it shall be deemed to have come into force from 1-4-1979, this section comes into … in respect of transfers made after 28th February, 1979. This measure will yield an additional revenue of Rs. 14 crores annually. Since, however, advance tax is not payable in respect of capital gains, there will be no

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

these cases are manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82[GSR 77(E)/82] dated 23rd February, 1982, on the ground … on the ground of violation of the petitioners' fundamental rights under articles 14 and 19(1)(g) of the Constitution of India as also on the ground … can be a legitimate classification on the basis of the past production, the adoption of the production during 1979-80 as the base year for determining eligibility for availing of the lower rates of duty in the year

Visveswaraya Industrial Vs. Deputy Commissioner

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (1996)59ITD156(Mum.)

and not on mere giving of possession.He considered the amendment to section 2(47) of the Act by the Finance Act, 1987 which added clause (vi) to the said section along with an Explanation which amendment was operative from … and conditions mentioned in Appendix 'C'." This was followed by another modification by a resolution dated 16th April, 1979 by means of which the assessee's surrender of 23046 metres was accepted by the Government of Maharashtra. By … remand report for purposes of set off from the income at Rs. 1491,91,142 (proportionate cost of space of 289405 sq. ft.) in place of Rs.

Sedco Forex International Drill. Inc. and ors. Vs. Commissioner of Inc ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4(1), 5(2), 9, 9(1) and 119; ;Finance Act, 1999 - Sections 9(1); ;Finance Act, 1983

Reported in : AIR2006SC428; (2005)199CTR(SC)320; [2005]279ITR310(SC); JT2005(5)SC639; (2005)12SCC717

It was further submitted that the amendment to the Explanation to Section 9(1)(ii) was brought about by the Finance Act 1999 and was retrospective since it was clarificatory. It was also stated that the issue whether a statute … the relevant time. The mere fact that the assessments in question has(sic) somehow remained pending on April 1, 1979, cannot be cogent reason to make the Explanation applicable to the cases of the present assessees. This fortuitous … understood as such by the CBDT which issued Circular No. 779 dated 14th September, 1999 containing explanatory notes on the provisions of the Finance Act,