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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 … and providing TV signals only to the individual cable operators of various localities.35. The Cable Television Networks (Regulation) Act, 1995 a central legislation has been enacted to regulate the operation of cable television networks in the country and … Tax Act, 1979) (Amendment) Act, 2009 the aforesaid amendment was notified on 16.03.2009.. Through the aforesaid enactment, the term 'Direct-to-Home' (DTH) broadcasting was sought to

Mrs. Catherine Thomas Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2008)116TTJ(Coch.)797

following submissions : It was argued that the legislature while inserting Sub-section (5) in Section 45 through the Finance Act, 1987 w.e.f. 1st April, 1988 did not provide for cases where enhanced compensation was reduced by any Court, … on the basis of the statement recorded during the course of search under Section 132(4) in the year 1995. The copy of the said statement is placed in the paper book at page Nos. 2 to 21. … has challenged the impugned orders of the CIT (A)-I, Kochi, all dt. 16th Dec, 2004 for the asst.yrs. 1987-88, 1988-89, 1990-91, 1991-92 and 1992-93. The

Mrs. Catherine Thomas Vs. the Dy. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2008)111ITD132(Coch.)

the following submissions: It was argued that the legislature while inserting Sub-section (5) in Section 45 through the Finance Act 1987 with effect from 1-4-1988 did not provide for cases where enhanced compensation was reduced by any courts … best be said to have occurred when the bank guarantee expired i.e. 19-9-1994 i.e. in the assessment year 1995-95 as a result of which the amount assessed in the hands of the assessee in the assessment year … challenged the impugned orders of the Commissioner of Income-tax(Appeals)-I, Kochi all dated 16-12-2004 for the Assessment Years 1987-88,1988-89, 1990-91, 1991-92 and 1992-93. The facts as

The Comissioner of Income-tax, Bombay City-ix, Bombay Vs. Shri J.V. Ko ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10(13), 15, 16, 17(3), 41, 44, 45, 59, 192(5), 256(1) and 280-D; Finance Act, 1995

Reported in : 1998(4)BomCR821; [1999]235ITR239(Bom)

this anomaly and with a view of bringing such receipts within the provisions of the law, by the Finance Act, 1995, amended section 17(3)(ii) of the Act to restrict the exclusion from the definition of 'profits in lieu of … of the Act which defines the expression 'salary, perquisites and profits' for the purposes of sections 15 and 16 of the Act, in particular, to the definition of 'profits in lieu of salary' contained in sub-section (3)

Sohanlal Mundra and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : 1996WLC(Raj)UC415; 1996(2)WLN604

newly inserted Chapter XIV-B of the Income Tax Act consisting of Section 158-B to Section 158-BH by the Finance Act 1995 which has been made enforceable w.e.f. 1.7.1995. According to Section 113 of Income Tax Act the total undisclosed … newly inserted chapter XIV-B of the Income Tax Act which has been made enforceable with effect from 1.7.1995. 16. It is important to notice that no foundations were laid in the writ petition regarding newly inserted Section

Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 - Sections 7; Bihar Finance Act, 1981 - Sections 16(9)

or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … Act') for not paying the admitted tax under the Act within time for the assessment years 1993-94, 1994-95, 1995-96 and 1998-99 and the demand notices dated 7th September,2002, (Annexures 16 series) issued in terms of the aforesaid

Commissioner of Income Tax Vs. Ramesh Chand Soni

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(2A), 153, 158BE and 158BH; Finance Act, 1996; Finance (Amendment) Act, 2002; Limitation Act, 1963 - Sections 30

Reported in : (2005)194CTR(Raj)84

Chapter X1V-B consisting of Sections 158B to 158BH was enacted and inserted in IT Act, 1961, by the Finance Act, 1995, w.e.f. 1st July, 1995, no Explanations were enacted. Neither any provision for exclusion of any period for any … Tribunal (ITAT) was legally correct in dismissing the Department's appeal by not accepting the time period allowed under Section 153(3) Expln. 1(iii) r/w Section 158BH of the IT Act, and not deciding the appeal on merits?II Whether,

Chhotanagpur Refractories Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 14

Reported in : 2001(49)BLJR36

it is a registered dealer having registration No. RN (S) 149(R) granted under Section 14 of the Bihar Finance Act. The Government of Bihar came up with an. Industrial Policy known as Industrial Policy 1995. The said policy … Commercial Taxes, (1986) 61 STC 301. 6. On the other hand, learned Government Advocate mainly relied upon Clause 16-4 of the Industrial Policy and Section. 7(3) of the Bihar Finance Act and submitted that for giving the

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) Whether, fresh assessment is permissible … that with effect on and from the date of commencement of the Rajasthan Lands and Buildings Tax (Amendment) Act, 1995 (Act No. 14 of 1995), no tax shall be. levied and collected on lands and buildings situate in … crores. According to the petitioner, this action of respondent No. 2 also renders the alternative remedy prescribed in Section 16(1) of the Act of 1964 as not only nugatory and onerous but also inefficacious and burdensome inasmuch as

Shree Ambay Forgings Pvt. Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2006)(112)ECC311

penalty & interest provisions on Modvat Credits when Clause XVIC was inserted in Section 37(2) vide amendment by Finance Act, 1995 & notification 25/95 CE(NT) dt 31.5.95 then issued or Clause 1(bb) added vide Finance Act 1999 to bring … 1997 Rules) in exercise of powers conferred by Section 3A(2) of the Central Excise Act, 1944. Notification No. 16/2000-CE(NT) dated 1.3.2000 rescinded Notification No. 24/97-CE(NT) dtd.25.7.1997. Vide Notification No. 6/2001-CE(NT) dated 1.3.2001, the Central Government made the