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Bajaj Auto Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

to aforesaid.8. Now turning to the three cesses in question, NCCD was imposed under Section 136 of the Finance Act, 2001, in the nature of a duty of excise, in 4 addition to any other duties of excise chargeable … it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the goods … considered appropriate to be taken by the Government of India. On the visit of the Prime Minister of India to Uttarakhand, in March, 2002, an

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 … total income of the previous year of every person:Provided that where by virtue of any provision of this Act income-tax is to be charged in

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 … legislate in respect of treaties lies with parliament under Entry 10 and 14 of List I of 7th Schedule.". As regards fiscal treaties, since the same would have to be translated into an Act of Parliament, a … the assessee provides a private link that can transport voice data and video traffic between the offices in different Countries. Thus, IPLC is an end

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

be anomalous for the following reasons: a) Finance Act contains the proposals for the following financial year e.g. Finance Act, 2001 contains the proposals for the Finance year 2001-02. The rates of taxation are further provided in the First … mandated the levy of surcharge. In this context, he referred to the provisions of annual Finance Act, 1999, Schedule-I, which clearly mandated that the income-tax levied in terms of Section 113 shall be increased by a surcharge. … in respect of search and Seizure assessments made under Chapter-XIV-B. However, in view of the fact that we have held the entire assessment to be

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 … FIRM, OFFICE AT: R.S. NO.182, MAIN ROAD WEST, VPC NO.577, SL.696 GODOWN, VILLAGE: YARNAL, NIPANI, BELAGAVI-591237, REP. BY ITS AUTHORIZED REPRESENTATIVE, AFTAB S/O. HAJI YUSUF

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 … FIRM, OFFICE AT: R.S. NO.182, MAIN ROAD WEST, VPC NO.577, SL.696 GODOWN, VILLAGE: YARNAL, NIPANI, BELAGAVI-591237, REP. BY ITS AUTHORIZED REPRESENTATIVE, AFTAB S/O. HAJI YUSUF

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 … FIRM, OFFICE AT: R.S. NO.182, MAIN ROAD WEST, VPC NO.577, SL.696 GODOWN, VILLAGE: YARNAL, NIPANI, BELAGAVI-591237, REP. BY ITS AUTHORIZED REPRESENTATIVE, AFTAB S/O. HAJI YUSUF

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 … FIRM, OFFICE AT: R.S. NO.182, MAIN ROAD WEST, VPC NO.577, SL.696 GODOWN, VILLAGE: YARNAL, NIPANI, BELAGAVI-591237, REP. BY ITS AUTHORIZED REPRESENTATIVE, AFTAB S/O. HAJI YUSUF

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 … FIRM, OFFICE AT: R.S. NO.182, MAIN ROAD WEST, VPC NO.577, SL.696 GODOWN, VILLAGE: YARNAL, NIPANI, BELAGAVI-591237, REP. BY ITS AUTHORIZED REPRESENTATIVE, AFTAB S/O. HAJI YUSUF

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 … FIRM, OFFICE AT: R.S. NO.182, MAIN ROAD WEST, VPC NO.577, SL.696 GODOWN, VILLAGE: YARNAL, NIPANI, BELAGAVI-591237, REP. BY ITS AUTHORIZED REPRESENTATIVE, AFTAB S/O. HAJI YUSUF