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Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Regulatory Board Act, 2006; Section 154, Electricity Act, 2003; Section 27 of the Telecom Regulatory Authority of India Act, 1997; Section 61 of the Competition Act, 2002. 24Section 9 of the Civil Procedure Code 12 legislature wishes those disputes arising … the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

fresh assessment the Assessing Officer came to the conclusion that as per provisions of Section 68(1) of the Finance Act,1997 the assessee was not entitled to immunity under VDIS in relation to the sum of Rs. 137

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 1989 (43) ELT 214 60.Union Carbide India Ltd. v. Union of India and Ors. (1986) 2 SCC 547 61. Triveni Engineering and Industries Ltd. and Anr. Vs. Commissioner of Central Excise and Anr., ((2002) 7 Supreme Court

M.N. Rajan and ors. Vs. Konnali Khalid Haji and anr.

Court : Karnataka

Subject : Civil

Acts : Motor Vehicles Act, 1988 - Sections 166 and 169; Evidence Act - Sections 3 and 101; Code of Civil Procedure (CPC) , 1908 - Order 6, Rule 1

Reported in : III(2004)ACC273; 2004ACJ484; ILR2004KAR3731

partly allowed, awarding Rs. 2,61,000/-together with interest @ 6% p.a. from the date of petition. - SERVICE TAX. Finance Act, 1997, Section 65: [Mohan Shantanagoudar, J] Tour operators Held, Service tax cannot be equated to a tax on income or

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

six years in the section as originally enacted and now three as substituted by section 47(10) of the Finance Act 1997, on the making of assessments, including assessments for penalties, interest or surcharge, under section 76. 16. Two further … recovered in cases of dishonest evasion of VAT or the making of false input tax or repayment claims. Section 61 extends liability to a civil penalty to the director or managing officer where the person liable under section

industrial Finance Corpn. of Vs. Joint/Additional Commissioner

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)99ITD639(Delhi)

129.0618 crores created during the year. The assessee argued that provisions of Section 41(4A) were inserted by the Finance Act, 1997 w.e.f. 1-4-1998 only. The learned Assessing Officer held that by merely showing first the amount of Rs. 12,906.18

Mahanagar Telephone Nigam Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)100TTJ(Delhi)1

specified for allowance on the deduction under Section 80-IA(4C). Section 80-IA(4C) was inserted in the Act by the Finance Act, 1997 with retrospective effect from 1st April, 1996. The Explanatory Notes on the provisions of the Finance Act, 1997, … 2347015500 --1998-99 10239976824 2711091600 --1999-00 110911893393 3066066000 --2000-01 10504170000 3288550000 --2001-02 11316630000 3615300000 --2002-03 7335090000 6652420000 --2003-04 1099544000 6162371483 -- 24. A cursory glance at the abovementioned table will show that after the rural levy was withdrawn,

B.R. Enterprises Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 19(1), 298, 301, 303; Lotteries(Regulation) Act, 1998 - Sections 4 and 5; India Penal Code (IPC) - Sections 4 and 294A

Reported in : (2000)1GLR242; (1999)9SCC700; [2000]120STC302(SC)

legitimate vehicles for raising Revenue. Lottery proceeds were used to build cities, establish universities, and even to help finance the Revolutionary War. They were gradually abandoned throughout the 1800s as Governments developed better forms of taxation. Lottery … from the subject-matter of the Act. It can also be deduced from the objects and reasons of the Act, (1997) 4 SCC 471. In fact, Section 5 is a piece of conditional legislation thus when a State wants … to the decision of Australian High Court in King v. Connare (1939) 61 CLR 596, Evatt, J., did not think that lottery tickets can be

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

It also requires to be noticed that Section 197 of the Act which came to be inserted by Finance Act, 1997 with effect from 01.06.1997 provided for the assessing officer to issue certificate to pay or to deduct income … HMT Bhavan, Bellary Road, Bangalore-560 032.2. 3.4. Mr.S.Padmanabhan 5. Mr.Z.Darashah, 6. Mr.S.Inayathulla, S/o late S Hajee, Aged about 61 years Residing at No.41, Linden Street, Austin Town, Bangalore-560 045 7. Mr.B.Prithviraj, S/o Mr. Sadakashara Ruben Aged about

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

the searches completed before 1st June, 2002. [See (2002) 258 ITR (St) 61]. (d) Further, rates prescribed in the Finance Acts are not applicable for … charged at flat rate of 60 per cent. An amendment in this charging Section 113 was made through Finance Act, 2002. However, this amendment was made applicable w.e.f. 1st June, 2002. In the case of the assessee the … 30th March, 1996. The search concluded on 29th May, 1996. The AO completed the assessment on 30th May, 1997 on the strength of last authorisation on 29th May, 1996. Hon'ble Tribunal Bangalore Bench held that the block