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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 … a surcharge on income-tax is traceable to Article 271 read with Entry 82 of List I of Seventh Schedule to the Constitution of India. That power is not traceable to Section 4 of the 1961 Act. Every

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 … Excise Act, 1944, except in respect of goods included in entry 84 of the Union List of Seventh Schedule of the Constitution of India, has been repealed. Further, the Central Excise Tariff Act, 1985 also has been

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 … Excise Act, 1944, except in respect of goods included in entry 84 of the Union List of Seventh Schedule of the Constitution of India, has been repealed. Further, the Central Excise Tariff Act, 1985 also has been

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 … Excise Act, 1944, except in respect of goods included in entry 84 of the Union List of Seventh Schedule of the Constitution of India, has been repealed. Further, the Central Excise Tariff Act, 1985 also has been

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 … Excise Act, 1944, except in respect of goods included in entry 84 of the Union List of Seventh Schedule of the Constitution of India, has been repealed. Further, the Central Excise Tariff Act, 1985 also has been

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 … Excise Act, 1944, except in respect of goods included in entry 84 of the Union List of Seventh Schedule of the Constitution of India, has been repealed. Further, the Central Excise Tariff Act, 1985 also has been

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 … Excise Act, 1944, except in respect of goods included in entry 84 of the Union List of Seventh Schedule of the Constitution of India, has been repealed. Further, the Central Excise Tariff Act, 1985 also has been

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Matched in: Advocate G.S. Jetly, Senior Counsel and ;P.S. Jetly, Adv. i/b., ;A.S. Tungare, Adv. for the petitioners in W.P. Nos. 2748 and 5357 of 2001; ;S.G. Aney, Senior Counsel and ;V.B. Naik, Adv. i/b., Dipti Kale, A A.J. Rana and ;N.A. Deshpande, A.G.P.

M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

Subject : Service Tax

Act, 1990. The definition of broadcasting, as contained in Section 2(c), is incorporated in Section 65(15) of the Finance Act, 2001 and further includes programme selection, scheduling or presentation of 7 sound or visual matter for public viewing through … 265, 301 & 19(1)(g) read with Entry 92C/97 of List I and Entry 62 of List II, Seventh Schedule of the Constitution of India, to the extent entertainment tax is sought to be levied 2 on DTH

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

right to use any industrial, commercial or scientific equipment, etc. was inserted with effect from 01.04.2002 under the Finance Act 2001. The said expression came up for consideration before the Authority for Advance Ruling in the decision reported in … partially the rights and obligation under this Agreement, except with the prior written consent of the other Administration.74. Schedule I gives the obligation when VSNL is the Administration A and Schedule II when VSNL is Administration B. VSNL