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National Federation of Insurance Field Workers of India and anr. Vs. U ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 15, 16, 17, 17(1), 17(2), 192(2C), 295, 295(2), 296 and 296(1); Finance Act - Sections 17(2); Income Tax (Amendment) Rules, 2001 - Rule 3

Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)

authority, to identify 'interest free loan/concessional loan' as a fringe benefit under Section 17(2)(vi) (as inserted by the Finance Act, 2001) with effect from April 1, 2002. In this connection, it was further argued that under Section 17(2)(vi) the … Taxes is empowered to frame rules under Section 295(1). He also invited our attention to Section 15 and Section 16 of the Income-tax Act and he contended that Section 15, Section 16 and Section 17 should be read

Bpl Limited Rep. by Its General Manager Corporate Taxation and Audit S ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132 and 234B; Gift Tax Act, 1958 - Sections 4(1), 13, 15(1B), 15(3), 16, 16A, 16B, 45,139, 142(1), 143 and 234A; Income Tax Act, 1922 - Sections 34(1); Companies Act, 1956 - Sections 187; Gift Tax Rules - Rule 5

Reported in : (2007)208CTR(Kar)346; [2007]293ITR321(KAR); [2007]293ITR321(Karn)

Section 16B of Gift Tax was in pari material with Section 234 B of Income Tax Act vide Finance Act, 2001 - Held, interest under Sections 234A and 234B of the Income Tax Act, 1961, was leviable on the … 132 of the Income Tax Act After search, the Deputy Commissioner of Gift Tax issued a notice under Section 16 of the Gift Tax Act in the matter. The said letter was replied to by the appellant. Assessments

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, … (the Uttar Pradesh Entertainment and Betting Tax Act, 1979) (Amendment) Act, 2009 the aforesaid amendment was notified on 16.03.2009.. Through the aforesaid enactment, the term 'Direct-to-Home' (DTH) broadcasting was sought to be defined through Section 2 (ff)

Ram Nath Jindal and anr. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 16, 32, 32(1), 34, 37, 41(2) and 143(1); Finance Act, 2001

Reported in : [2001]252ITR590(P& H)

Matched in: Citation [2001]252ITR590(P& H)

The Commissioner of Income-tax Vs. A.K. Khosla

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 14, 15, 16, 17, 17(1), 17(2), 17(3), 143(1), 143(3), 147 and 148; ;Indian Income Tax Act, 1922 - Section 7(1); ;Income Tax Rules - Rule 3; ;Finance Act, 1999 - Section 17(2); ;Finance Act, 2001; ;Finance Act, 2002 - Section 271; ;Securities Contracts (Regulation) Act, 1956 - Section 2; ;Constitution of India - Article 20(1)

assessee will come within the definition of Section 17(3)(iii) of the Act. The said Section was introduced by Finance Act, 2001 with effect from 01.04.2002. The amended provision reads as follows:Any amount due to or received, whether in lump … and 17. Section 15 deals with the income that is chargeable to Income Tax under the Head Salaries. Section 16 deals with deduction from salaries. Section 17 defines 'salary', 'perquisites' and 'Profit in lieu of salary' for the

P.N. Tiwari and ors. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Constitution of India - Article 14; Finance Act, 2001; Income Tax Act, 1961 - Sections 17(2), 295 and 296; Income Tax Rule, 1962 - Rule 3

Reported in : (2003)185CTR(All)1; [2004]265ITR224(All)

petitioner is also challenging the validity of Section 17(2)(vi) of the IT Act, 1961, as inserted by the Finance Act, 2001 on the ground that it has delegated essential legislative powers and that it is violative of Articles 19(1) … refer to Section 17(2)(vi) of the IT Act which states that for the purposes of Sections 15 and 16 and of that section perquisite includes 'value of any other fringe benefit or amenity as may be prescribed'.

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 … tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made the following submission in assailing the

Bpl Ltd. Vs. Deputy Cgt

Court : Karnataka

Subject : Direct Taxation

Act was in pari Materia with Section 234B of the Income Tax Act prior to its amendment vide Finance Act, 2001 ?5. Matter is heard on several dates. Sri Arvind Datar, learned senior counsel, would argue that there was … out under Section 132 of the Income Tax Act. After search, the Dy. CGT issued a notice under Section 16 of the GT Act in the matter. The said letter was replied to by the appellant. Assessments were

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(84)ECC860

dated 14-12-2001 passed by the Commissioner of Central Excise in exercise of powers under Section 84 of the Finance Act, 1994.2. Shri K.K. Anand, learned Advocate, submitted that as per Rule 2(d)(l) xvii of Service Tax Rules, 1994, … the service provided by the goods transport operators was liable to pay the service tax with effect from 16-11-97; that the Supreme Court in the case of Laghu Udyog Bharti v. UOI -1999 (112) E.L.T. 365 held

State Bank of India Vs. Central Board of Direct Taxes

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(10C), 15, 16, 17, 17(3), 17(3)(1), 57, 89, 89(1) and 201(1A); Finance Act, 2001; Income Tax Rules - Rule 21A

Reported in : (2006)201CTR(Ker)492; [2006]282ITR587(Ker); 2006(1)KLT258

person; or(B) after cessation of his employment with that person.Sub-clause (iii) of Section 17(3)(i) was inserted by the Finance Act, 2001 with effect from 1.4.2002.9. The Revenue has already raised a contention that since the term 'voluntary retirement' has … relevant for our decision hence the same is also extracted below:17. For the purposes of Sections 15 and 16 and of this section,-XXX XXX XXX(3) 'profits in lieu of salary' includes-(i) the amount of any compensation due