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Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

appeal.Points for determination:4. Two points arise for determination: Whether on the facts and circumstances of this case, the Finance Act, 2001 ('FA' for short) was applicable to 'block assessment' under Chapter XIV-B in respect of the search carried out … ('1961 Act') for the 'block period' comprising of previous years relevant to 10 assessment years, i.e., 1991-92 to 2000-01, including the period from 1.4.2000 to 17.1.2001.FACTS3. On 17.1.2001 a search under Section 132 of the 1961 Act

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

Gupta formulated two points for consideration, viz.; “1. Whether on the facts and circumstances of this case, the Finance Act, 2001 was applicable to “block assessment” under Chapter XIVB in respect of search carried out on January 17, 2001?.2.

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance Act, 2001 … besides a cumbersome procedure of clearances.3. Tata Sky Limited, the petitioner in Writ Petition (M/B) No. 4 of 2010 is a company incorporated under the Companies Act, 1956. The petitioner company has its registered office at Bombay.

M/s. Rajnandini Foods Pvt. Ltd., Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … W.P. NO.123492 OF2020 W.P. NO.146879 OF2020 W.P. NO.101375 OF2021& W.P. No.101916 of 2021 IN THE HIGH COURT OF KARNATAKA, R DHARWAD BENCH DATED THIS THE21T

M/s.balajee Pouches Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … W.P. NO.123492 OF2020 W.P. NO.146879 OF2020 W.P. NO.101375 OF2021& W.P. No.101916 of 2021 IN THE HIGH COURT OF KARNATAKA, R DHARWAD BENCH DATED THIS THE21T

Ghodawat Packers Llp Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … W.P. NO.123492 OF2020 W.P. NO.146879 OF2020 W.P. NO.101375 OF2021& W.P. No.101916 of 2021 IN THE HIGH COURT OF KARNATAKA, R DHARWAD BENCH DATED THIS THE21T

M/s.h.i. Tamboli @ Sons Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … W.P. NO.123492 OF2020 W.P. NO.146879 OF2020 W.P. NO.101375 OF2021& W.P. No.101916 of 2021 IN THE HIGH COURT OF KARNATAKA, R DHARWAD BENCH DATED THIS THE21T

Ghodawat Industries India Private Limited Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … W.P. NO.123492 OF2020 W.P. NO.146879 OF2020 W.P. NO.101375 OF2021& W.P. No.101916 of 2021 IN THE HIGH COURT OF KARNATAKA, R DHARWAD BENCH DATED THIS THE21T

Ghodawat Foods International Private Limited Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … W.P. NO.123492 OF2020 W.P. NO.146879 OF2020 W.P. NO.101375 OF2021& W.P. No.101916 of 2021 IN THE HIGH COURT OF KARNATAKA, R DHARWAD BENCH DATED THIS THE21T

Plastiblends India Ltd., a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29 to 43A, 72, 80A, 80AA, 80AB, 80B(5), 80E, 80HH, 80HH(6), 80HH(7), 80I, 80IA, 80IA(5), 80IA(8), 80IA(10), 80IB, 80IB(13), 143(1), 143(3), 147 and 260A; Companies Act, 1956; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Sections 34(1); Finance (No. 2) Act, 1980; Finance Act, 2001 - Sections 5

Reported in : (2009)223CTR(Bom)291; [2009]178TAXMAN397(Bom)

the Act which continued till the assessment year 2002-2003, when explanation to Section 5 was inserted by the Finance Act 2001 with effect from 1.4.2002 and, therefore, the Tribunal erred in holding that omission of Section 34(1) by Taxation … in the return for the normal computation of income has to be allowed while computing the deductions under Chapter VI-A viz. Sections 80HH, 80-IA, 80-IB etc. of an industrial undertaking?9. The Special Bench by its order dated … the behest of the Assessee, the present Appeal is filed under Section 260-A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act' for