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Commissioner of Income-tax, New Delhi Vs. Eli Lilly and Company (India ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 4(2), 5, 5(2), 9, 9(1), 14, 15, 30 to 38, 40, 90, 90A, 115A, 115B, 115BB, 115BBB, 115E, 132(5), 133A, 159A, 160, 160(1), 161, 162, 163, 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 190, 191, 192, 192(1), 192(1A), 192(2), 193, 194, 194A, 194B, 194BB, 194D, 200, 200(1), 200(3), 201, 201(1), 201(1A), 203, 203A, 204, 206, 221, 271(1), 271A, 271AA, 271B, 271BA, 271BB, 271C, 271C, 271CA, 271E, 271F, 271FA, 271FB, 271G, 272A, 272AA(1), 272BB(1), 272BB(1A), 272BBB(1), 273(2), 273B and 276B; Companies Act, 1956; Finance Act, 1983; Finance Act, 1999; Income Tax Act, 1922 - Sections 4 and 42(1); Income Tax Rules, 1962 - Rules 36A, 37 and 114A; Constitution of India - Article 245

Reported in : 2009BusLR418(SC); (2009)223CTR(SC)20; [2009]312ITR225(SC); JT2009(5)SC78; 2009(4)SCALE384; [2009]178TAXMAN505(SC); 2009(4)LC1742(SC); 2009AIRSCW3104

clause payable for service rendered in India shall be regarded as income earned in India.Explanation.- .-(Substituted by the Finance Act, 1999, w.e.f. 1.4.2000)- For the removal of doubts, it is hereby declared that the income of the nature referred … India.Amounts not Deductible.-Section 40Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable … manufacturing and selling pharmaceutical products during the financial years 1992-93 to 1999-00. In the course of survey under Section 133A of the Income-tax Act, 1961 ('1961 Act' for short), the AO noticed that the foreign company had

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu Taxation Special Tribunal Act, 1992 - Sections 2, 6, 23, 24, 24(9) and 42; Tamil Nadu Taxation Special Tribunal (Repeal) Act, 2004 - Sections 3; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 3, 3A, 3B, 3C, 3D, 3E, 4, 7A, 11, 12, 16, 16(5), 16(6), 30, 31, 31A, 32, 32(2), 33, 34, 34(2), 35, 36, 36(2), 36(3), 36(3A), 36(6), 37, 37(1), 38, 38A, 39 and 52; Central Sales Tax Act, 1956 - Sections 9(2); Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 - Sections 3; Tamil Nadu Additional Sales Tax Act, 1970; Tamil Nadu Sales Tax (Surcharge) Act, 1971; Tamil Nadu Taxation Special Tribunal (Amendment) Act, 2005; Finance Act, 1999 - Sections 3, 7, 10C and 89; Income Tax Act - Sections 2 and 10B; Extra Provincial Jurisdiction Act, 1947 - Sections 4; Merged State's Law

Reported in : (2009)21VST581(Mad)

insertion or omission. If such amendments are made, they can be regarded as textual amendments. For example, the Finance Act, 1999 made certain extensive amendments to the Income-tax Act. Section 3 of the Finance Act, 1999 provides for amendment … view of the repeal of the Special Tribunal Act, a revision would lie to the High Court under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as 'the TNGST Act') as it

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … defend their case for want of records and documents.7. The adjudicating authority, vide its order dated 31st August, 1999 confirmed the demand of FTT of Rs.87,700/ and further ordered the petitioner to pay interest @ 20% on

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … and Schiemann LJJ) [2000] STC 16 as “Marks and Spencer I“. In its judgment delivered on 14 December 1999 the Court of Appeal decided to make a reference to the ECJ on part only of one of … for any transitional arrangements: Marks and Spencer II, [2002] ECR I-6325, para 38; Grundig, [2002] ECR I-8033, para 37. This much was common ground in

iran National Airlines Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Finance Act, 1979 - Sections 35 and 38(3); Customs Act, 1962 - Sections 129DD; Foreign Travel Tax (Amendments) Rules, 1979 - Rule 10A(1); Foreign Travel Tax (Amendments) Rules, 1994

Reported in : 2006(202)ELT588(Bom)

the order passed on 2nd November, 2004 imposed a penalty of Rs. 7,59,060/- under Section 38(3) of the Finance Act, 1979. The Original Authority also imposed a minimum penalty of Rs. 32,000/- for 16 cases under the provisions … tax nor was there any intention in submitting the monthly returns and the payments belatedly.7. On 3rd November, 1999 the Deputy Commissioner of Customs, FTT Department passed a common order and imposed penalty of Rs. 70,000/- in

Arjan Singh and Others Vs. State of Punjab and Others

Court : Punjab and Haryana

Subject : Land Acquisition

to the following effect:- "We may also notice Sub-section (2A) of Section 254, which was inserted by the Finance Act, 1999. The same reads as under: "(2A) In every appeal, the Appellate Tribunal, where it is possible, may hear … applicant on payment of such fees as may be prescribed by rule under section 74. xx xx xx Section 38. Notice of proposed acquisition of land.-- (1) During the thirty days next following the first day on which

Cit Vs. the Bank of Rajasthan Ltd.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)174CTR(Raj)400

the assessment year 1987-88.2. This court admitted the appeal on the following question of law :'Whether after the Finance Act, 1985, amending the provisions of section 36(1)(viii) and section 36(2) with effect from 1-4-1985, inserting proviso to section … the deduction under section 36(1)(viia) to the tune of Rs. 34,82,940 for the assessment year 1985-86 and Rs. 38,77,230 for the assessment year 1986-87 with respect to bad and doubtful debts on advances made by its rural

Bikanerwala Foods Pvt. Ltd. Vs.uoi and Ors.

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … judgment of the Bombay High Court reported as Commissioner of Sales Tax v Duke and Sons P. Ltd 1999 (112) STC320 where it was held that: “There is a distinction between transfer of right to use a … Kerala High Court considered the ST.APPL.& 27/2013; W.P.(C) 10726/06, 3408/13, 44& 34Page 38 of 41 nature of the franchise agreement as well as the scope … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Sagar Ratna Restaurants Pvt. Ltd. Vs.vto (Ward 205) and Ors.

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … judgment of the Bombay High Court reported as Commissioner of Sales Tax v Duke and Sons P. Ltd 1999 (112) STC320 where it was held that: “There is a distinction between transfer of right to use a … Kerala High Court considered the ST.APPL.& 27/2013; W.P.(C) 10726/06, 3408/13, 44& 34Page 38 of 41 nature of the franchise agreement as well as the scope … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Glaxo Smith Kline Asia P. Ltd. Vs.assess. Auth. Special Zone Trade

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … judgment of the Bombay High Court reported as Commissioner of Sales Tax v Duke and Sons P. Ltd 1999 (112) STC320 where it was held that: “There is a distinction between transfer of right to use a … Kerala High Court considered the ST.APPL.& 27/2013; W.P.(C) 10726/06, 3408/13, 44& 34Page 38 of 41 nature of the franchise agreement as well as the scope … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section