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A.R.A. Basith Saheb Charitable Trust Vs. Karnataka State Board of Wakf ...

Court : Karnataka

Subject : Trusts and Societies

Acts : Wakf Act, 1995 - Sections 3, 13, 32, 36, 44, 72, 72(1) and 109

Reported in : ILR2009KAR2403; 2009(4)KarLJ90

Parliament enacted the Wakf Act, 1995. One of the object in enacting this law is to strengthen the finance of the Wakf Board, one of the measures being contemplated is to raise the rate of the contribution … demand notices at Annexures-J, K and 1 or in the alternative to declare Section 72 of the Wakf Act, 1995, as unconstitutional.2. The petitioner A.R.A. Basith Saheb Charitable Trust is a Private Trust located at Mysore Road, Bangalore,

Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

Subject : Education

Table of Contents A. Background ........................................................................................................ 35 i. Income Tax Act ............................................................................................... 35 ii. TOLA ................................................................................................................ 39 iii. Finance Act 2021 ............................................................................................ 41 B. Issues .................................................................................................................. 50 C. Submissions ...................................................................................................... 51 D. Legal Background ............................................................................................. 55 i. Assessment … to decide the extent of retrospective operation of an amendment by substitution. In that case, the Haryana Amendment Act 1995 substituted Section 15 of the Punjab Pre-emption Act by taking away the right of a co- sharer to … and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court (1990) 3 SCC682[67]. 72 Commissioner of Customs v. Dilip Kumar & Co., (2018) 9 SCC1[28]. 73

Birla Cement Works Vs. Central Board of Direct Taxes and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (1997)139CTR(Raj)540

III to sub-s. (2) of S. 194C of the Act was thereafter added by S. 34 of the Finance Act, 1995 w.e.f. 1st July, 1995. This Expln. III has been reproduced in the earlier part of this judgment in … in certain cases, was originally inserted by the Finance Act, 1972 w.e.f. 1st April, 1972 and the amended section reads as under :'Sec. 194C. Payment to contractors and sub-contractors : (1) Any person responsible for paying any

The Commissioner of Income-tax. Vs. Shri Bharat R. RuiA.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(3), 43(5) ; Securities Contracts (Regulation) Act, 1956 - Sections 2(ac), 2(h), 18A ;

argument advanced on behalf of the assessee that clause (d) inserted to the proviso to Section 43(5) by Finance Act, 1995 with effect from 1/4/2006 is clarificatory and hence retrospective in nature, cannot be accepted, because, firstly, the legislature … a business, then such speculation business shall be deemed to be distinct and separate from any other business. Section 72 of the Act provides for set off of the carried forward business losses not being a loss sustained

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … and the earlier decisions in G. L. Didwania v. Income Tax Officer 1995 Supp (2) SCC 724 and K. C. Builders v. Assistant CIT (2004) … not a person who has not filed a return under Section 70 of the FA as envisaged under Section 72 (a) of the FA. Under Section 72 (b) of the FA, the return filed by the Assessee can

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

Sudhir Kumar JaIn Vs. State of U.P.

Court : Allahabad

Subject : CustomsConstitution

Acts : Gold (Control) Act, 1968 - Sections 72; Customs Act, 1962 - Sections 115(2); Constitution of India - Arictle 226

Reported in : 2003(160)ELT80(All)

and has incorrectly relied upon the original Section 115(2) of the Customs Act despite its change (omission) by Finance Act (26 of 1988)?(iv) Whether the statutory Authorities have committed any error of law in passing that order which … proceedings were initiated against him. Show cause notices under Section 115, of the Customs Act, 1962 and under Section 72 of the Gold (Control) Act, 1968 were issued to show cause why the vehicle should not be confiscated

Adar Tea Produce Company Ltd. and anr. Vs. Assistant Commissioner of I ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32 and 43(3); Finance Act, 1995; Income Tax Rules, 1962 - Rule 8(2); Taxation Law

Reported in : [2000]244ITR608(Mad)

Balasubramanian, J.1. The above writ petitions are for a writ of declaration to declare Section 12 of the Finance Act, 1995, ultra vires, illegal and void of the Constitution of India.2. Section 12 of the Finance Act, 1995, has … Secy. of State for the Home.Department Ex parte Brind [1991] 1 AC 696 ; [1991] 1 All ER 720 (HL) AC at 766-67 and 762). It would be rather odd if an enactment were to be struck

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,

M/s. Binny Limited Vs. The Commissioner of Customs (Imports) Customs H ...

Court : Chennai

Subject : Service Tax

goods. 2.3 On the basis of the Circular dated 14.01.2003 in F.No.473/25/2002-LC of Government of India, Ministry of Finance and Company Affairs, Department of Revenue, the respondents granted permission to re-export the imported goods. Accordingly, out of … and Financial Reconstruction (BIFR) to declare it as a Sick Company under the Sick Industrial Companies (Special Provisions) Act, 1995. While the proceedings are pending before the BIFR, the appellant Company could not make any arrangement for clearing … 2.4 While so, the second respondent issued a notice dated 25.03.2008 under Section 72(1) of the Customs Act, demanding payment of duty and interest on