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Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

the North-Eastern Industrial Policy conveyed by the Finance memorandum No. EA/1/2/96-IPD dated 24.12.1997 (also hereinafter referred to as 1997 Policy) announcing new initiatives and incentives amongst others by way of central excise and Income tax exemption on … negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … Region with effect from that date categorized pan masala covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act,1985 (hereinafter for

Everplus Securities and Finance Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)101ITD151(Delhi)

the total income of a previous year of any person. Section 115-O, which has been inserted by the Finance Act, 1997, provides the provision relating to tax on distributed profits by way of dividends of domestic companies. Sub-section (5) … Perusal of balance sheet would show that the company had total funds of Rs. 56 crores (capital Rs. 21 crores and loans Rs. 35 crores) as at 31st March, 2001. Such funds have been deployed as under:

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

also carried out an adjustment in terms of the amendment introduced in the Act of 1964 by the Finance Act, 1997 whereby the appointed date has been shifted to 1.4.1997 and a revaluation as on 1.4.1997 is required to … cases provided for therein. It comes into play in cases of withdrawal of exemption under Section 6 or Section 21 of the Act or acquisition of land and building by transfer or otherwise; or, building, re-building or enlargement

State of Uttar Pradesh and anr. Etc. Etc. Vs. Union of India (Uoi) and ...

Court : Supreme Court of India

Subject : Other TaxesConstitution

Acts : Uttar Pradesh Trade Tax Act, 1948 - Sections 2, 3, 3A, 3AAA, 3D, 3F, 7(3), 20 and 21; Constitution of India - Articles 285(1), 365 and 366; Indian Telegraph Act, 1885 - Sections 7, 20 and 21; Indian Telegraph Rules, 1951 - Rules 44C, 411, 412, 413, 434, 437 and 438; Central Sales Tax Act, 1956 - Sections 14 and 15; Sales of Good Act, 1930; Madhya Pradesh General Sales Tax Act, 1959 - Sections 2; Finance Act, 1997; Finance Act, 1994; Andhra Pradesh General Sales Tax Act, 1957; Haryana General Sales Tax Act, 1973

Reported in : AIR2003SC1147; (2006)4CompLJ309(SC); (2004)190CTR(SC)569; 2004(170)ELT385(SC); JT2003(1)SC574; 2003(1)SCALE615; (2003)3SCC239; [2003]1SCR785; [2003]130STC1(SC); 2006[3]S.T.

a service which does not involve transfer of a right to use any goods and that by the Finance Act, 1997, the Parliament has imposed service tax, as such the State cannot levy any tax under the U.P. Act. … established, maintained, worked, repaired, transferred, shifted, withdrawn or disconnected. Section 20 and 21 make unauthorised use of telegraphic an offence.27. The Indian Telegraph Rules, 1951 … State assessed the tax payable by the DoT in exercise of the power conferred under Sub-section (3) of Section 7 of the U.P. Act. The DoT challenged the validity of the orders of assessment in the writ

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

India. Therefore, the petitioners challenged the constitutional validity of Chapter V of Finance Act, 1994 as amended by Finance Act, 1997 and Finance Act, 2000 insofar as levy of service tax on persons like the petitioner at the rate … also in furtherance of rectifying the defects in law pointed out by the Supreme Court, the Parliament amended Sections 68 and 70 retrospectively and a new Section 71A was inserted in Finance Act of 1994 to validate

Smt. Anannya Chowdhury and anr. Vs. Ranjit Kr. Bose and anr.

Court : Kolkata

Subject : ArbitrationTenancy

Acts : Arbitration and Conciliation Act, 1996 - Sections 5, 8, 9, 11 and 16; ;West Bengal Premises Tenancy Act, 1997 - Sections 6 and 21; ;Presidency Small Causes Court Act, 1982 - Section 41(1); ;Constitution of India - Article 254

for depositing the rent before the Rent Controller as per Section 21 of the West Bengal Premises Tenancy Act, 1997. The landlords objected to the maintainability of the said proceeding by referring to the aforesaid arbitration clause contained … & Wovens and Ors. reported in (2003)7 SCC 686.3. In the case of Branch Manager, Magma Leasing & Finance Ltd. and Anr. v. Potluri Madhavilata and Anr. reported in : (2009)10 SCC 103.14. Relying upon the aforesaid

The State of West Bengal and ors. Vs. Kamal Sengupta and anr.

Court : Supreme Court of India

Subject : Service

Acts : Administrative Tribunals Act, 1985 - Sections 4, 21, 22 and 22(3); Limitation Act, 1963 - Sections 14; Constitution of India (Forty-second Amendment) Act, 1976 - Sections 46; Evidence Act, 1872 - Sections 123 and 124; Code of Civil Procedure (CPC) (Amendment) Act, 1976; Code of Civil Procedure (CPC) , 1908 - Sections 114, 206 and 623 - Order 47, Rule 1; West Bengal (Revision of Pay and Allowance) Rules, 1981; West Bengal (Revision of Pay and Allowance) Rules, 1990 - Rule 2; Constitution of India - Articles 14, 16, 21, 226, 309, 323A and 323B

Reported in : 2008(4)AWC3764(SC); 2008(56)BLJR2317; (2009)1CALLT21(SC); JT2008(8)SC317; 2008(3)SLJ209(SC)

service, the respondents filed Writ Petition No. 1547 of 1995 for quashing letter dated 6.1.1995 vide which the Finance Department of the State Government rejected their claim for grant of Pay Scale Nos. 19 and 21 in … respondents challenged the order of the Tribunal in WPST No. 59 of 1997, which was dismissed by the High Court with an observation that the … was not within their knowledge, they were not praying for review, which was admissible under the provisions of Section 21 of the Administrative Tribunals Act, 1985 and also under Section 14 of the Limitation Act, 1963. In our

Coral Cosmetics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1999 - Sections 131 and 132; Central Excise Act, 1944 - Sections 4, 37 and 37(2); Central Excise Rules, 1944; Central Excise (Amendment) Rules, 1997 - Rule 57F and 57F(17); Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Constitution of India - Articles 14, 19(1) and 141

Reported in : 2009[16]STR371

1995. By Section 132 of the Finance Act, 1999, Sub-rule 57-F(17) as inserted by Central Excise (Amendment) Rules, 1997 came to be validated from 1st March, 1997 and Clause (e) of Sub-rule (17) inserted by the Central … V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted in Section 37(b) of the Central

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

Court : Authority for Advance Rulings

Subject : Direct Taxation

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. S.D.Kapila, Advocate.

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … procedure followed by the 1 For short, “PMLA” or “the 2002 Act” 21 Enforcement Directorate2 while inquiring into/investigating offences under the PMLA, being violative of … Consideration • The 2002 Act 19-22 • Preamble of the 2002 Act 23-24 • Definition Clause 25-36 • Section 3 of the 2002 Act 37-55 • Section 5 of the 2002 Act 56-70 • Section 8 of