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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 … Act, 2001, reference must necessarily be made to Section 2(c) of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990. Section 2(c), referred to above, is being reproduced hereunder:2. Definitions.- In this Act, unless the context otherwise requires,-(c) 'broadcasting' … 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

Kalyanpur Cement Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 58 and 58(1); Bihar Sales Tax Supplementary (Deferment of Tax) Rule, 1990

it.3. The Governor of Bihar in exercise of power under Sub-section (1) of Section 58 of the Bihar Finance Act, 1981 framed the Rules to give effect to the aforesaid Industrial Policy dated August 6, 1989. Clause 3 … declaration that the explanatory note in Clause 3 of the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990 (hereinafter referred to as 'the Rules') explaining the meaning of incremental production, is arbitrary and inconsistent with the … additional/increased production of the units undertaking expansion and not on total production. 14. It is well-settled that the State has greater latitude in taxation matters

Union of India and Another Etc. Etc. Vs. A. Sanyasi Rao and Other Etc. ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 14, 19(1), 32, 136 and 301; Income-tax Act, 1961 - Sections 4, 5 to 9(1), 16(3), 28 to 43C, 44AC and 206C(4); Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1988; Finance Act, 1990; Travancore-Cochin Land Tax Act, 1955; Income Tax Act, 1922 - Sections 12B, 16(3), 23A and 42(5)

Reported in : 1996IIAD(SC)401; AIR1996SC1219; [1996]219ITR330(SC); JT1996(2)SC425; 1996(2)SCALE280; (1996)3SCC465; [1996]2SCR570

the buyer is fixed by or under any State Act; The following explanation is being inserted by the Finance Act, 1990 with effect from 1 April, 1991 :Explanation : - For the purpose of this clause, 'purchase price' means … as ultra vires and beyond legislative competence and also violative of Articles 14 and 19(1)(g) of the Constitution of India in a few High Courts. … substantially similar questions arise for consideration. The matter arises under the Income Tax Act. 1961. The validity of Section 44AC and 206C of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') is posed for

J. Thomas and Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Companies Act, 1956; ;Finance Act, 1989; ;Finance Act, 1990; ;Income Tax Act, 1961 - Sections 14, 32AB, 32AB(1), 32AB(3), 32AB(5), 115J and 115JA

Reported in : (2005)195CTR(Cal)230,[2005]275ITR467(Cal)

the petitioner can be considered as a trading company within the meaning of the Finance Act, 1989, and Finance Act, 1990 ?'1.1. These appeals arise out of a common judgment of the learned Tribunal covering five assessment years between … of income is made according to the IT Act, 1961 (IT Act), under different heads as specified in Section 14 thereof. So far as the profits and gains of business on profession, which are being assessed in the

Phuleshwar Prasad Singh Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Chandigarh

Subject : Service Tax

Reported in : (2003)(3)SLJ162CAT

year 1997 in the cadre of Indian Post and Telegraph Accounts and Finance Service Group 'B', is a Member of All India Service. He was … Prasar Bharti Broadcasting Corporation of India by virtue of provisions contained in Prasar Bharti (Broadcasting Corporation of India) Act, 1990. This question cropped up in the background of the fact that Shri S.P. Kohli filed an O.A. No.514-PB-2000 … orders passed by BSNL touching his service matters, in the absence of a Notification under Sub-section (2) of Section 14 of the Administrative Tribunals Act, 1985 (for short 'The Act'). Emphatic reliance has been placed on behalf of

Harvansh and Sons Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AC and 206C

Reported in : (2004)186CTR(MP)364; [2004]266ITR364(MP); 2002(4)MPLJ495

44AC of the IT Act was being understood in different ways. In order to clarify this point, the Finance Act, 1990 has amended the said section to provide that the purchase price would mean any amount (by whatever name … the Constitution.'Section 13 of the aforesaid Act deals with grant of licence required for manufacture, etc., of intoxicants. Section 14 provides for establishment or licensing of distilleries and warehouses. Section 15 of the aforesaid Act which deals with

Crown Re-roller (P) Ltd. Vs. State of Orissa in the Department of Fina ...

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 14; Orissa Sales Tax Rules, 1947 - Rule 39;

Reported in : 2004(I)OLR107; [2005]139STC305(Orissa)

Matched in: Parties Crown Re-roller (P) Ltd. Vs. State of Orissa in the Department of Finance and ors.

Tulsidas Vs. Patel (P) Ltd. V. Wealth Tax Officer

Court : Mumbai

Subject : Direct Taxation

Reported in : (1998)61TTJ(Mumbai)282

the Tribunal held that the whole property was not liable for wealth- tax under section 40 of the Finance Act, 1983, and in support thereof, the assessee produced the Tribunals order dated 9-12- 1994 for assessment years 1988-89 … ORDERT.V. Rajagopala Rao, P.This is an appeal filed by the assessee and it relates to assessment year 1990-91. The assessee is a private limited company. The relevant valuation date was 31-3-1990. It filed wealth-tax return on

Tulsidas V. Patel (P.) Ltd. Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1998)65ITD287(Mum.)

years the Tribunal held that the whole property was not liable for wealth-tax under section 40 of the Finance Act, 1983, and in support thereof, the assessee produced the Tribunal's order dated 9-12-1994 for assessment years 1988-89 and … 1. This is an appeal filed by the assessee and it relates to asstt.year 1990-91. The assessee is a private limited company. The relevant valuation date was 31-3-1990. It filed wealth-tax return on … which it occurs. In Prag Narain v. Kadh Baksh, TLR 35 All 145 a tenant effected a mortgage of the premises including the land which

Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

informed the Assistant Commissioner Commercial Taxes. Aurangabad (Respondent No. 5) that the notification in question under the Bihar Finance Act, 1981 was expected to be issued shortly.6. According to the petitioner despite the same it has been threatened … in the district of Aurangabad, whereas its factory is situate.3. The State adopted a resolution on 21st February, 1990 known as Industrial Policy, 1990 with a view to accelerate growth of Industry in the State of Bihar … necessary to issue a formal notification in terms of Sub-section (3) of Section 7 of the Bihar Finance Act.7. The learned Counsel in support of … In the case of Chetlal Sao v. State of Bihar 1986 PUR 149; 1986 BBCJ 109) a Full Bench of this Court considered both the