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Cit Vs. Dowager Maharani Residential Accommo and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2008)217CTR(Raj)497

'Income from other sources'?, and third was, as to whether the provisions of Section 25B, introduced by the Finance Act, 2000, are clarificatory in nature, and therefore have retrospective effect? The material facts in that case were, that the … against the assessee, by adopting the course as adopted by the assessing officer, in the case in hand. 52. Consequently all the 11 appeals filed by the Revenue fail, and are dismissed.

Dev Kumar JaIn Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)82TTJ(Delhi)703

to CIT v. Late Gulshan Kumar. Reliance was also placed upon Section 50C which was introduced by the Finance Act, 2001 for the proposition that on a reading of it, the legislature thought it necessary to lay down … gave notice to the assessee vide No. VOI/ND/ Co-01/2001-01/100 dt. 17th Nov., 2000. On 22nd Nov., 2000, an adjournment request was received on behalf of … of the assessee stating that the case, law relied upon by the assessee related to the now defunct Section 52(2) whereas in the present context, the concept of fair market value for the purpose of capital gains derives

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Articles 142 and 304; Karnataka Sales Tax Act, 1957 - Sections 3, 3(1), 3(2) 3A, 5(1), 5(3), 5(5), 5(6), 5C, 6, 6(2), 12A, 21 and 22A; Karnataka Sales Tax (Amendment) Act, 1985 - Sections 5C; Karnataka Sales Tax (Amendment) Act, 1992 - Sections 5C ;Karnataka Taxation Laws (Amendment) Act, 1996 - Sections 6(2); Karnataka Sales Tax Rules - Rule 6(4); Income Tax Act, 1961 - Sections 52(2) and 119; ;Customs Act, 1962; Central Excise Act, 1944 - Sections 37B; ;Finance Act, 1964; Karnataka Taxation Laws (Second Amendment) Act - Sections 6(2); Customs Act, 1985 - Sections 151A

Reported in : [2006]145STC24(Kar)

:The understanding of the law at the earliest point of time of its enactment cannot be ignored. The Finance Act, 1964, amended Section 52(2) of the Income-tax Act, 1961 : this was understood in a particular manner by … 1999 correctly interprets Section 5-C of the Karnataka Sales Tax Act (as it stood prior to April 1, 2000) and that the interpretation of Section 5-C in the earlier circular No. 5 of 1996-1997, dated April 12,

Futura Polymers Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2003)(86)ECC375

the Adjudicating authority relied on the amendment brought to Section 11A of the Central Excise Act by the Finance Act, 2000. The lower appellate authority, it appears, looked more closely into the question as to which of the two

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

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … the petitioners do not come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in

Food Corporation of India Vs. State of Punjab and anr.

Court : Punjab and Haryana

Subject : Sales Tax/Vat

Reported in : (2010)157PLR1

cess/fee, and (v) the clarificatory notification No. 7/8/98-5FBI/-4865 dated 8.4.1999 issued by the Government of Punjab (Department of Finance). Broadly, the common grounds of challenge are:(i) that the levy of cess under The Punjab Infrastructure Development Ordinance/The … case of Jindal Stainless Limited, a reference has been made in regard to Haryana Local Area Development Tax Act, 2000 being violative of Article 301 and not saved by Article 304 of the Constitution of India. Alternatively, learned … Counsel referred to entries 13, 14, 17, 24, 26, 28, 35, 41, 52 and 66 of List II (State list) and entries 20, 25, 36, … the imposts in question are a tax or cess/fee;(v) that the charging Section 4 of the 1998 Act and Section 25 of the 2002 Act

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2, 2(5), 2(7), 3(1), 3(1C), 3(2), 4, 4(1), 4(2), 5, 6, 6(2), 7, 9, 9(1), 10, 10A, 18, 21, 26C, 28 and 119; Income-tax Act, 1961 - Sections 2(7A), 2(24), 2(28A), 2(45), 4, 5, 5A, 14, 15, 16, 24, 40, 43D, 44, 44AD, 44D, 115J, 116, 119 and 147; Companies Act, 1956 - Sections 4A; Finance Act, 1991; State Financial Corporations Act; Finance Act, 1988; Hotel Receipts Tax Act, 1980; Finance Act, 1980; Unit Trust of India Act, 1963 - Sections 9(2),19(1)(3), 19(3), 21, 22 to 25B, 25B(1) and 25B(2), 32, 32(1) and 52; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 2000; Unite Trust of India (Amendment) Act, 1966 - Sections 2(1); Wealth Tax Act, 1957; Super Profit-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises

Reported in : 2001(3)BomCR673; 2002(1)MhLj301

stated above, since 1991, the market borrowings of the Central Government have increased manifold times and, therefore, by Finance Act, 2000 the levy has been withdrawn after 31-3-2000. During the Accounting Year ending 31-3-2001, Government of India had to … 1st October, 1991 when UTI stood covered by the Interest Tax Act, there was an implied repealing of Section 52 of the UTI Act to the extent mentioned hereinabove. This argument proceeds on the alternate basis and on

Kunal Anand Vs. State of Jharkhand and Ors

Court : Jharkhand

Subject : Land Acquisition

Games­ 2007, a meeting was held on 24.09.2004 in presence of the then Chief Minister­Housing Minister, Development Commissioner, Finance Secretary, Housing Secretary, Managing Director of Jharkhand State Housing Board and others. In the said meeting, a decision … wholly without jurisdiction, in as much as, Section 24(3)(b) and Section 27 of the Jharkhand State Housing Board Act, 2000 are not applicable in the facts of the present case. A further prayer has been made seeking quashing … upon the Government. It provides that the Government may stay or set­aside 52 any resolution of the Board or any order of the Managing Director

M/S Kamla Aditya Construction Vs. State of Jharkhand and Ors

Court : Jharkhand

Subject : Land Acquisition

Games­ 2007, a meeting was held on 24.09.2004 in presence of the then Chief Minister­Housing Minister, Development Commissioner, Finance Secretary, Housing Secretary, Managing Director of Jharkhand State Housing Board and others. In the said meeting, a decision … wholly without jurisdiction, in as much as, Section 24(3)(b) and Section 27 of the Jharkhand State Housing Board Act, 2000 are not applicable in the facts of the present case. A further prayer has been made seeking quashing … upon the Government. It provides that the Government may stay or set­aside 52 any resolution of the Board or any order of the Managing Director

Excel Venture Construction Co. Vs. State of Jharkhand and Ors

Court : Jharkhand

Subject : Land Acquisition

Games­ 2007, a meeting was held on 24.09.2004 in presence of the then Chief Minister­Housing Minister, Development Commissioner, Finance Secretary, Housing Secretary, Managing Director of Jharkhand State Housing Board and others. In the said meeting, a decision … wholly without jurisdiction, in as much as, Section 24(3)(b) and Section 27 of the Jharkhand State Housing Board Act, 2000 are not applicable in the facts of the present case. A further prayer has been made seeking quashing … upon the Government. It provides that the Government may stay or set­aside 52 any resolution of the Board or any order of the Managing Director