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Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to three years, with retrospective effect, … the money. When sued they pleaded set-off and made a counterclaim, both of which were opposed as statute-barred. 44. Hamilton J referred (at p 62) to the purely equitable claim made in Brooksbank v Smith (1836) 2

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 … by the passengers or consignors of goods to the operators under any law dealing with the matter. Under Section 44 of the 1939 Act the State Transport Authority shall give effect to the directions issued by the State

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

including 'Advertising Agency', 'Courier Agencies' and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance

Punjab State Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2007)292ITR268(Chd.)

gross amount of such dividends.15. It may be pertinent to mention that Section 80M was omitted by the Finance Act, 1997 (26 of 1997) w.e.f. 1st April, 1998 in consequence of insertion of Section 10(33) of the IT Act, … of Dy. CIT v. S.G. Investments & Industries Ltd. (2004) 84 TTJ (Kol) 143 : (2004) 89 ITD 44 (Kol) wherein the Tribunal has examined decisions of the Supreme Court and the various High Courts and held

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

profits or gains derived.2. With effect from 1st April, 2003 the said Section 44 was omitted by the Finance Act, 2002 and the present assessment year chargeable to tax is asst. yr. 2003-04, the appeal of which is … Section 145 pertaining to the method of accounting were amended by the Finance Act, 1995 w.e.f. 1st April, 1997 as a result of which, every assessee was required to maintain its books of account either on cash

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

the levy to three more services. Twelve more services were brought under the service tax net by the Finance Act, 1997 and its scope was further enlarged by the Finance Act, 1998 when twelve more services were brought under … of insurance carried on by a mutual insurance company or by a co-operative society, computed in accordance with section 44 or any surplus taken to be such profits and gains by virtue of the provisions contained in the

Vipul Gupta (Dr.) Vs. State of U.P. Through Secretary, Medical Educati ...

Court : Allahabad

Subject : Constitution

Acts : Uttar Pradesh State Universities Act, 1973 - Sections 2, 3, 4, 5, 6, 7, 7A, 10, 28(5), 41, 42 and 45; Uttar Pradesh States Universities (Amendment) Act, 1978; Constitution of India - Articles 2, 14, 21, 38, 39, 41, 46 and 254(2)

Reported in : (2004)3UPLBEC3070

The Bill, inter alia, provides for the recognization of the Court, the Executive Council, the Academic Council, the Finance Committee and the Selection Committees for the appointment of teachers in the Universities with a view to making … Gorakhpur, [which shall with effect from the date of commencement of the Uttar Pradesh State Universities (Second Amendment) Act, 1997 be called Deen Dayal Upadhaya Gorakhpur University, Gorakhpur] Kanpur [which shall be called Shri Sahu Ji Maharaj University, … U.P. is regulated in pursuance to provision contained in sub-section (5) of Section 28 of U.P. States Universities Act, For convenience sub-section (5) of Section … case may be;'institute' means an institute established by the University under Section 44;'management' in relation to an affiliated or associated college, means the Managing Committee

Tcp Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2006)STR134

Ltd. v. Union of India in support of his contention that, by virtue of Section 117 of the Finance Act, 2000, recipients of services of consignment agents for the period covered by the said Section should have paid … up the tax dues for such period within the extended period granted by the Apex Court in Para 44 read with Para 19 of its judgment.4. After giving careful consideration to the submissions and the case law

Nivi Trading Limited Vs. Union of India through the Secretary, Governm ...

Court : Mumbai

Subject : Land Acquisition

such adjustments. With effect from April 1, 1998, the second proviso to section 143(1)(a) was substituted by the Finance Act, 1997, which was operative till June 1, 1999. The requirement was that an intimation was to be sent to

M/S. Thiru Muruga Finance Rep. by Its Partner Sri V. Thirunavukkarasu, ...

Court : Chennai

Subject : Commercial

Acts : Tamil Nadu Protection of Interests of Depositors (In Financial Establishments) Act, 1997 - Sections 15; Constitution of India -- Articles 14, 19 (1)(G), 21, 246 and 254(2) -- Schedule VII; Reserve Bank of India Act, 1934; Reserve Bank of India Act (amended), 1997; Tamil Nadu Act, 1997 -- Sections 45; Banking Regulation Act, 1949 -- Sections 5; Presidency Towns Insolvency Act, 1909; Provincial Insolvency Act, 1920; Companies Act, 1958 -- Sections 58A; State Bank of India (Subsidary Banks) Act, 1959; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 -- Sections 3; Industrial Development Bank of India Act, 1964 -- Sections 6A; Chit Funds Act, 1982 -- Sections 2; Hire-Purchase Act, 1972 -- Sections 2; Indain Partnership Act, 1932; Code of Cri

Reported in : 2000(2)CTC609

of time, a total of 2.75 crores were raised from the public. Because of the adverse trend in finance market, the depositors of the petitioner Company started demanding repayment and therefore they could not utilise the funds … these writ petitions challenge the constitutional validity of Tamil Nadu Protection of Interests of Depositors (in Financial Establishments) Act, 1997 (Tamil Nadu Act XIV of 1997). Hence, they are dealt with in a common judgment.2. For the convenience … crores were returned to the public leaving a balance of about Rs.94, 44, 250.00. Out of this amount, about 40 per cent matured for payment … all a necessary and the same is repugnant to the provisions of Section 45 of the Central Act. The present Act also offends Art. 14