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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)

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

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 … Whether the AO had erred in imposing surcharge at 17% on the tax amount of Rs. 97,456/- under Section 113 of the Income-tax Act, 1961 ('1961 Act') for the 'block period' comprising of previous years relevant to

Aditya Cement Staff Club Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17; Income Tax Rules, 1962 - Ruel 3; Finance Act, 2001 - Sections 17(2)

Reported in : RLW2004(1)Raj396; 2003(4)WLC663

is with reference to the insertion of Clause (vi) in Section 17(2) with effect from 1.4.2002 by the Finance Act, 2001 and amendment in Rule 3 of the Income Tax Rules, 1962 vide Notification dated 25.9.2001, which has been

P.N. Tiwari Vs. Union of India

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]133TAXMAN482(All)

is also challenging the validity of section 17(2)(vi) of the Income Tax 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)

V.K. Prasad and ors. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001 - Sections 17, 17(2) and 295(2); Finance Rules - Rule 3; Constitution of India - Articles 14 and 245; Income Tax Rules, 1962 - Rule 3, 3(1) and 3(7); Income Tax Act, 1961 - Sections 17 and 17(2)

Reported in : [2004]271ITR178(Ker)

petition. The petitioners seek for a declaration that section 17(2)(vi) of the Income-tax Act as inserted by the Finance Act 2001, is illegal and violative of articles 19(1)(g) and 246 of the Constitution of India, and a declaration that

Federal Bank Officers Association Vs. Union of India

Court : Kerala

Subject : Direct Taxation

Reported in : [2004]140TAXMAN173(Ker)

writ petition. Petitioners seek for a declaration that section 17(2)(vi) of the Income Tax Act as inserted by Finance Act 2001 is illegal and violative of articles 19(1)(g) and 246 of the Constitution of India, and a declaration that

Rajendran Pillai Vs. Union of India (Uoi)

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(2) and 192; Finance Act, 1984; Finance Act, 1985; Finance Act, 2001; Income Tax Rules, 1963 - Rule 3 and 3(7); Constitution of India - Article 14

Reported in : (2006)205CTR(Ker)600; 2006(4)KLT149

Rule (3) of the Income tax Rules, 1963 prescribed under new Clause (vi) of Section 17(2), introduced by Finance Act 2001 with effect from 1.4.2002, that Government proposes to introduce tax on interest incentive only from assessment year 2002-03

K. Rajendran Pillai and ors. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(2) and 192; Taxation Laws (Amendment) Act, 1984; Finance Act, 2001; Income Tax Rules, 1962 - Rule 3 and 3(7); Constitution of India - Article 14

Reported in : [2007]292ITR277(Ker)

Rule 3 of the Income-tax Rules, 1962, prescribed under new Sub-clause (vi) of Section 17(2), introduced by the Finance Act, 2001, with effect from April 1, 2002, that Government proposes to introduce tax on interest incentive only from the

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