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Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … labour charges and other services. It is said that as against total deductions of Rs. 2,11,289 between April, 1995 and March, 1996 vide annexure 4, the tax liability of the said petitioner was assessed at Rs. 17,166.16. … in the case of Geeta Prasad Singh and Co. v. State [1986] 63 STC 337 (Pat) rendered prior to the decision of the Supreme Court

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 … Restaurant Association of India v. Union of India : (1989) 3 SCC 634. In the aforesaid case the appellants were engaged in the hotel/industry. The

Janatha Travel Agency, Bangalore Vs. Govt. of A.P. and Another

Court : Andhra Pradesh

Subject : Motor Vehicles

Acts : Andhra Pradesh Motor Vehicles Taxation Act, 1963 - Sections 4, 9(1) and 11; Central Motor Vehicle Rules, Rules 82, 83, 84 and 85; TTO Rules, Rules 1(4), 3, 6 and 13; Motor Vehicles (All India Permit for Tourist and Transport Operators) Rules, 1993 - Rule 64(1); Motor Vehicles Act, 1988 - Sections 63(7) and 88(9); Constitution of India - Articles 14, 254 and 256; Orissa Sales Tax Act, 1947 - Sections 6; J & K General Sales Tax Act - Sections 5; Custom Act, 1962 - Sections 25(1)

Reported in : 2000(5)ALD250; 2000(5)ALT215

after granting tax exemption to various industries finds itself in a tremendous financial crunch and seeks to raise finance of doing away with the exemptions, it cannot be argued that because the Government had promissed to give … Secondly as in the case of Pournami Mill's case, the G.O. of 1995 notifying the concessional rate of tax did not specify that it would … dated 5-2-2000. By the said notification issued under clause (b) of Section 9(1) of A.P. Motor Vehicles Taxation Act (hereinafter referred to as the Taxation Act), the earlier order issued providing for concessional rales of tax was … of tax on the tourist vehicles having all India permits under Section 63(7) of the old Act was narrated by the Supreme Court in B.A.

industrial Development Corpn. of Orissa Ltd. Vs. Cit

Court : Orissa

Subject : Direct Taxation

Reported in : [2004]137TAXMAN556(Orissa)

of business activity undertaken by the assessee as can be visualized from the public reported accounts for the finance year 1995-96. The AC failed to pin point as to how and why the assessee did not have … the Chief Electrical Inspector (T&D;), at least two of the items, namely, 63 MVAR Capacitor Bank and 100 MVAR Capacitor bank at different Sub-stations come … A.K. Patnalk, J.This is an appeal under section 260-A of the Income Tax Act, 1961 (herinafter referred to as the Act) against the order dated 7-2-2003 of the Income Tax Appellate Tribunal,

Zunjarrao Bhikaji Nagarkar Vs. U.O.i. and Others

Court : Supreme Court of India

Subject : Service

Acts : Central Civil Services(Classification, Control and Appeal) Rules, 1965 - Rule 14; Central Excise Act, 1944; Finance Act, 1995 Sections 11-A, 33, 35B and 37; Central Excise Rules, 1944 - Rules 9, 49, 52A, 53, 173G,Q and 226; Income Tax Act, 1961 - Sections 129, 139, 142, 143(1), 144A, 148 and 271; CCS(Conduct) Rules, 1964 - Rule 3(1); Orissa Sales Tax Act, 1947 - Sections 7, 11, 12(5) and 25(1); Indian Penal Code (IPC), 1860 - Sections 63 and 325; Drug and Cosmetics Act, 1940 - Sections 18, 27 and 34; Code of Civil Procedure (CPC) - Order 7, Rule 11; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Constitution of India - Article 14 and 19

Reported in : AIR1999SC2881; 1999(66)ECC40; 1999LC29(SC); 1999(112)ELT772(SC); JT1999(5)SC366; (2000)ILLJ728SC; 1999(4)SCALE480; (1999)7SCC409; [1999]Supp1SCR87; 2000(1)SLJ291(SC)

is now called Commissioner after amendment of the Central Excise Act, 1944 (for short the 'Act') by the Finance Act of 1995. Presently the appellant is posted as Director, National Academy of Customs, Excise and Narcotics, Mumbai. He … either description for a term which may extend to seven years, and shall also be liable to fine'. Section 63 IPC provides that where no sum is expressed to which a fine may extend, the amount of fine

Tanna and Modi Vs. C.i.T., Mumbai Xxv and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Partnership Act, 1932 - Sections 19; Income Tax Act, 1961 - Sections 132, 132A, 133A, 139, 142 and 148; Finance Act, 1997 - Sections 71(1) and 71(2); Voluntary Disclosure of Income Rules, 1997 - Rule 10; Wealth Tax Act; Foreign Exchange Regulation Act, 1975; Companies Act, 1956; Constitution of India - Articles 136 and 142

Reported in : AIR2007SC2301; (2007)210CTR(SC)273; [2007]292ITR209(SC); 2007(8)SCALE511

out.11. A Scheme known as Voluntary Disclosure of Income Scheme, 1997 was made by the Parliament under the Finance Act of 1997.12. Relevant provisions of the said Scheme, before we embark upon the rival contentions of the parties … for a sum of Rs. 2,45,420/- for the assessment year 1994-1995 and Rs. 2,05,470/- for the assessment year 1995-1996 under the Voluntary Disclosure of the Income Scheme, 1997.4. By an Order dated 30.12.1997, the said declaration was … on 8.4.2003 declaring the said certificate to be null and void under Section 64(2) of the Voluntary Disclosure of Income Scheme, 1997 stating;Subsequent to the … of the parties as noticed herein before, may be noticed by us:Section 63(a) - 'declaring' means a person making the declaration under Sub-section (1) of

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

Kalyani Exports and Investment (P) Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

Reported in : (2001)72TTJ(Pune.)341

upon the provisions of section 55(2)(aa)(B)(ii). He submitted that sub-section (2)(aa)(B)(iiia) was brought on the statute book by Finance Act, 1995, with effect from 1-4-1996, and has no application to the year under appeal, i.e., 1995-96.Shri Naresh Kumar, the … Supreme Court in CIT v. Bai Shirinbai K. Kooka (supra) and Miss Dhun Dadabhoy Kapadia v. CIT (1967) 63 ITR 651 (SC), are not applicable. However, there is no dispute that these two cases are landmark judgments,

Kalyani Exports and Investments Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

upon the provisions of section 55(2)(aa)(ii). He submitted that sub-section (2)(aa)(iiia) was brought on the statute book by Finance Act, 1995 with effect from 1-4-1996 and has no application to the ear under appeal, i.e. 1995-96.25. Shri Naresh Kumar, … the Supreme Court in Bai Shirinbai K. Kooka's case (supra) and Miss Dhun Dadabhoy Kapadia v. CIT [1967] 63 ITR 651, are not applicable. However, there is no dispute that these two cases are land mark judgments,

Madhavi Finvest (P) Ltd. and ors. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Direct Taxation

Reported in : (2006)99TTJVisakha933

only on this basis.25. Chapter XIV-B which consists of Section 158B to Section 158BH was introduced by the Finance Act, 1995 w.e.f. 1st July, 1995 to make procedure of assessment of cases in which search is initiated under Section … (1988) 26 ITD 236 (Del), Smt. Prabhavati S. Shah v. CIT , Abhay Kumar Shroff v. ITO (1997) 63 ITD 144 (Pat)(TM), Jagannath Prasad Kanhaiya Lal v. CIT 18. It was also submitted that no addition ought