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1. Mansarover Commercial Pvt. Ltd. and Another (W. P. No. 9 of 1990).

Court : Sikkim

Subject : Direct Taxation

Reported in : (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)

the Income-tax Act, 1961, was extended to the State of Sikkim by virtue of section 26 of the Finance Act, 1989, with effect from the previous year relevant to the assessment year commencing on April 1, 1990.Before the

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

be of Cable Television operators in the State. 8.24 The definition of broadcasting in Section 65(13) of the Finance Act, 1994 as amended in 2001 is as per the meaning assigned to it in clause (c) of Section … 4AAA dt. 4AAA Advertisements Section 5 and 6 25.02.2008 Tax Act, 1957 Uttar Pradesh Entertainment and Betting Tax Act, 1979 Section 3 Section 3 as amended Section 3 read 8 read with Section 3 read with by U.P. with … doctrine of ‘pith and substance’”. Contrarily, Sri V Niranjan, K.C. in Chapter 26 titled ‘Legislative Competence’ in the Oxford Handbook of the Indian Constitution, argues

1. Mrs. Kailash Suneja (C.W. No. 5220 of 1993 and C.M. No. 1988 of 199 ...

Court : Delhi

Subject : Direct Taxation

Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)

and section 269H provided for a further appeal to the High Court.The Chapter XX-C was inserted by the Finance Act, 1986, with effect from 1st of October 1986. I do not want to advert to the scope of … and the first floor are there for a long time. The tenant in the ground floor is from 1979 and the first floor from 1967. The suit for eviction with reference to first floor of Amarjeet Singh, … 158 ITR 95 :'Clause 33 of the Bill seeks to amend section 269C of the Act relating to immovable property in respect of which proceedings

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) to … the date of alleged contravention, can only be applied. In Varkey Chacko v. C.I.T., 1994 supp (1) SCC 264, Supreme Court held as under:"11. ...... A penalty proceeding, therefore, can be initiated only after an assessment order

Goodyear India Ltd. and anr. Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Finance Act, 1982 - Sections 50; Central Excise Act; General Clauses Act, 1897 - Sections 6

Reported in : 41(1990)DLT194; 1990(49)ELT39(Del)

of Central Excise, thereby pointing out, that on a true and proper interpretation of Section 50 of the Finance Act, 1982, the exemption of set off, granted under the aforesaid notifications, would be availed of first, and the. … the manufacture of rubber products. These products, are, hereinafter, referred to as the inputs. (4) On June 4, 1979 the Central Government, issued a notification No. 201/79-CE whereby, exemption was granted to goods, in the manufacture of

Tarajan Tea Co. Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 144B and 263

not attracted. It is true that the effect of this decision regarding 'goodwill' has been overcome by the Finance Act, 1987, amending Section 55 so as to provide that cost of acquisition of goodwill acquired other than by … ? 2. Whether, under the facts and in the circumstances of the case, the order dated March 19, 1979, passed by the Income-tax Officer under the provisions of the Income-tax Act, 1961, was not an order of … Officer or of the Inspecting AssistantCommissioner and whether the provisions of Section 263 of the Income-tax Act are attracted to this non-inclusion of the aforesaid

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

risk passed to the buyer. Under Section 20 of the U.K. Sale of Goods Act, 1979 (similar to Section 26 of the Indian Act), the property in the ship was transferred to the buyer, prima facie with the … 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

Cit Vs. Vijay Ship Breaking Corporation and ors.

Court : Gujarat

Subject : Direct Taxation

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

risk passed to the buyer. Under section 20 of the U.K. Sale of Goods Act, 1979 (similar to section 26 of the Indian Act), the property in the ship was transferred to the buyer, prima facie with the … 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

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

Subject : Service Tax

Operators are charged by the assessee for the Site Access Availability. The assessee is also assessed under the Finance Act, 1994 and is paying service tax. 8. The assessee was served with a notice under Section 39(1) of … (d) of clause (29A) be equated with the third sort of bailment referred to in “Bailment” by Palmer, 1979 edition, page 88. The third sort referred to there is when goods are left with the bailee to … the conditions of Master Service Agreement. Hence, first three conditions are satisfied. 26. It is the submission of the assessee that last two conditions are

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … (d) of Clause (29A) be equated with the third sort of bailment referred to in "Bailment" by Palmer, 1979 edition, page 88. The third sort referred to there is when goods are left with the bailee to … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … two grounds. First, that these are ultra vires Articles 14, 19(1)(g) and 265 of the Constitution of India. Second, that the exercise of power of