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Geo Sea Foods Vs. Addl. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963; Kerala Finance Act, 1993 - Sections 17 and 17(6); Kerala Finance Act, 2000 - Sections 17, 17A and 18; Kerala General Sales Tax (Amendment) Act, 2005; Kerala General Sales Tax Act, 1963

Reported in : 2006(1)KLT72; [2006]144STC553(Ker)

While the matter was pending before the Supreme Court, the State introduced a further amendment to the Kerala Finance Act, 2000 inserting a new provision as Section 17A. The provision reads as follows :17A. Assessment or reassessment of certain … completed within a reasonable time. For the first time, the Kerala Finance Act, 1993 introduced an amendment to Section 17 prescribing a period of 4 years. In the case of assessments pending as on 1.4.1993, the second proviso

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

of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax … self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any … Judicial Committee in Prafulla Kumar Mukherjee v. Bank of Commerce 1945 ECR 179 referred to with approval the following observations of Sir Maurice Gwyer C.J.

Commissioner of Income Tax, Bangalore Vs. Infosys Technologies Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(1), 17(2) and 192; Finance Act, 1999; Securities Contracts (Regulation) Act, 1956 - Sections 2; Fourth Schedule Rules - Rules 6, 11(2) and 11(4)

Reported in : 2008BusLR235(SC); (2008)214CTR(SC)293; [2008]297ITR167(SC); JT2008(1)SC225; 2008(1)SCALE92; (2008)2SCC272

INCOME TAX ACT,1961[C.A.No.43/1961] -- Section 17 (2) (iii-a) (as inserted by Finance Act, 1999 w.e.f.1.4.2000 and omitted by Finance Act 2000 w.e.f. 1.4.2001): [S.H. Kapadia & B. Sudershan Reddy, JJ] defining cost - Whether retrospective? Held, There is also

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of … the provisions of Section 71 shall apply accordingly'. This period was extended by this Court by order dated 17.11.2003 for a period of two weeks with effect from the date of the order. Section 94 as originally

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

in the case of Laghu Bharati Udyog (Supra), The Parliament made retrospective amendment by section 117 of the Finance Act, 2000. This amendment validated the action taken under the said rule not withstanding any judgment, decree or order of

Commissioner of Service Tax Vs. Electronic Research Pvt. Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 117; Finance Rules - Rules 2, 2(1) and 17

Reported in : 2008[11]STR337

the fact that the demand notice was served on the assessee on 18-9-2001. As per Section 117 of Finance Act, 2000 the action taken would be validated. The said act received assent of President on 12-5.2005 and only from … directed the department to refund the Service tax collected from the assesses. The Apex Court struck down Rule 17 of the Rules holding that the users of service are not liable to pay Service tax and the

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

in any judgment, decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has … Eventually in paragraphs 13 See para 16 at page 625 of [1999] 115 STC and 14 See para 17 at page 625 of [1999] 115 STC the view was expressed as under:13. For the aforesaid reasons the

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … rule, Rule 13A was substituted in place of earlier rule vide notification No. SO. 43 dated 1st February, 2000. The substituted Rule 13A is quoted herein below:PercentagePercent(1)(a)Earthwork in all types of soiland in all works on canals, … by the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was

Commissioner of Income Tax Vs. Emilio Ruiz Berdejo and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(10), 2(24), 4, 4(2), 5(2), 9, 9(1), 14, 17, 90, 90A, 91, 115JAA, 139(1), 139(4), 140A, 140A(1), 142(1), 143, 143(1), 143(3), 144, 147, 148, 153A, 154, 155, 156, 190(1), 191, 192, 192(1), 192(1A), 200(3), 201, 201(1), 201(1A), 207, 208 to 219, 221, 234A, 234B, 234C, 245D(4), 250, 254, 260, 260A, 262, 263, 264 and 271C; Finance Act, 2000 - Sections 2; Taxation Laws (Amendment) Act, 2000; Taxation Laws (Amendment) Act, 2001

Reported in : (2010)228CTR(Bom)145

where such shortfall is on account of increase in the rate of surcharge under Section 2 of the Finance Act, 2000 (10 of 2000), as amended by the Taxation Laws (Amendment) Act, 2000 (1 of 2001), and the assessee … a perquisite which is not provided for by way of monetary payment, referred to in Clause (2) of Section 17, may pay, at his option, tax on the whole or part of such income without making any deduction

All India State Bank Officers Federation and State Bank of India Offic ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 4, 5(1), 10, 10(14), 10(26), 14, 15, 16, 17(1), 17(2), 17(3), 80B, 80CCD, 80D and 119 - Schedule - Rules 6, 11(2) and 11(4); Finance Act, 1988; Finance Act, 2000; Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 - Sections 3G; Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 6C; Insurance Regulatory and Development Authority Act, 1999 - Sections 3(1) and 36(1); Income Tax Act, 1922 - Sections 4(3) and 7(1); Madras General Sales Tax Act - Sections 5; Tamil Nadu Sales Tax Act; Constitution of India - Articles 14 and 21

Reported in : (2006)206CTR(Bom)562; [2007]288ITR614(Bom)

him free of cost or at concessional rate for the purposes of this Sub-clause; (iiia) [Omitted by the Finance Act, 2000 w.e.f. 1-4-2001] (iv) any sum paid by the employer in respect of any obligation which, but for such … seek to challenge the constitutional validity of the latter part of Clause (v) of the first proviso to Section 17(2) of the Income Tax Act, 1961 [appearing in the section after Clause (vi)] to the extent it treats