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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 … Section 37 of the Arbitration & Conciliation Act, 1996 - Held, Court fee is payable according to Article 13 of Schedule II of the Bombay Court Fees Act. Schedule I, Article 3 & Schedule II, Article 1(f)(iii):

Tata Steel Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Bihar Finance Act, 1981 - Sections 3, 3(1), 4, 12, 12(2), 13, 13(1), 13(2), 13(3) and 49; Bihar Electricity Act, 1948; Bihar Finance Rules - Rule 13; Constitution of India - Articles 14, 301 and 304

Reported in : 2009(57)BLJR2763

to Section 13(1) as inserted vide the notification No. SG 12/2001/AJ-01 dated 2.1.2002 (Annexure 4) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') as adopted by the State of Jharkhand is violative of Article

Firm L. Hazari Mal Kuthiala Vs. Income-tax Officer, Special Circle, Am ...

Court : Punjab and Haryana

Subject : Direct TaxationConstitution

Acts : Finance Act, 1950 - Sections 13(1); Income Tax Act, 1922 - Sections 1, 23 and 34; Stamp Act, 1899; Code of Civil Procedure (CPC) , 1908; Constitution of India - Article 265; Patiala State Income-tax Act, 2001 - Sections 5(5) and 34; Pepsu Administration Ordinance; Kapurthala Income-tax Act - Sections 34

Reported in : AIR1957P& H5; [1956]30ITR500(P& H)

The first point for consideration in the present case is, whether the expression 'assessment' appearing in Section 13, Finance Act, 1950, in pursuance of which this notice was issued, is wide enough to cover a re-assessment under Section … the income-tax Officer, Special Circle, Ambala Cantonment, issued a notice to him under Section 34, Patiala State Income-tax Act, 2001, to the effect that he had reason to believe that the petitioner's income assessable to income-tax for the

Director of Income Tax (international) Taxation Vs. Oman International ...

Court : Mumbai

Subject : Direct Taxation

Acts : Direct Tax Laws (Amendment) Act, 1987 - Sections 28, 36, 36(1) and 36(2); Finance Act, 2001

Reported in : 2009(5)BomCR416; (2009)223CTR(Bom)382; [2009]313ITR128(Bom); [2009]184TAXMAN314(Bom)

thereof exceeds the credit balance in the provision for bad and doubtful debts account made under that clause.The Finance Act, 2001 inserted the following Explanation after the proviso to Section 36(1(vii):Explanation - For the purposes of this clause, any … as a bad debt based on the assessee's commercial wisdom and that will satisfy the purpose of the Section.13. Considering the above discussion, in our opinion to treat the debt as bad debt has to be commercial

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,

L. Hazari Mal Kuthiala Vs. the Income-tax Officer, Special Circle, Amb ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Patiala Income-tax Act, Samvat 2001 - Sections 5, 5(5) and 34; Indian Finance Act, 1950 - Sections 13; Indian Income-tax Act - Sections 5(5), 5(7A), 64 and 64(1); Code of Civil Procedure (CPC), 1908 - Sections 24; Constitution of India - Articles 14, 132, 133, 226 and 320(3)

Reported in : AIR1961SC200; [1961]41ITR12(SC); [1961]1SCR892

new State which included Kapurthala, and the Patiala Income-tax Act, 2001, came into force. Later still, the Indian Finance Act, 1950 (26 of 1950), applied the Indian Income-tax Act to the Part B States, which had emerged as … the Indian Income-tax Act to the Part B States, which had emerged as a result of political changes. Section 13 of the Indian Finance Act, 1950, repealed the income-tax laws obtaining in the area of the Part B

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of … other pending appeals without any pre-deposit, as expeditiously as possible and preferably within a period of six months. 13. By the impugned judgment and order dated 6.1.2012 passed by the Tribunal, both the aforesaid appeals as filed

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

is made clear by Section 74A(3). 7.4 He would contend that the change that was brought about by Finance Act, 2001 was to introduce tax deduction at source on winnings from 'card game and other game of any sort'. … applicable to the petitioners. SHOW CAUSE NOTICES ISSUED TO TURF CLUB AND FINDINGS REORDED BY THE ASSESSING OFFICER 13. The assessing officer in W.P.Nos.6565- 6568/2013 and 6651-6652/2013 has passed assessment orders under Section 201(1) of the Act

Aditya Cement Staff Club and Birla White Staff Club Vs. Union of India ...

Court : Rajasthan

Subject : Direct TaxationConstitution

Acts : Finance Act, 2001 - Sections 2(24), 17(1) and 17(2); Income Tax Act, 1961 - Sections 17(2); Income Tax Rules, 1962 - Rule 3; Constitution of India - Articles 14, 300A, 301 and 304

Reported in : (2003)182CTR(Raj)554; [2004]266ITR70(Raj)

is with reference to the insertion of Clause (vi) in Section 17(2) w.e.f. 1st April, 2002, by the Finance Act, 2001, and amendment in Rule 3 of the IT Rules, 1962, vide Notification, dt. 25th Sept., 2001, which has … be said to allow a perquisite to an employee, if the employee has no right to the same. 13. We may notice that what was compositely expressed in Section 7 of 1922 Act,, has been compendiously made

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

Articles) Act, 1978 (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further … (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003