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Shah Diagnostic Institute Private Limited, a Company Incorporated Unde ...

Court : Mumbai

Subject : Customs

Acts : General Clauses Act - Sections 6; Customs Act, 1962 - Sections 25, 25(1) and 159A; Customs Tariff Act; Finance Act, 2001; Constitution of India - Articles 14 and 19(1)

Reported in : 2006(3)BomCR54; 2008(222)ELT12(Bom); 2006(3)MhLj395

of the learned counsel over-looks and ignores Section 159A of the Customs Act which was introduced by the Finance Act, 2001. Section 159A reads thus:159A. Effect of amendments, etc., of rules, regulations, notifications or orders. Where any rule, regulation, notification … counsel and counsel for the parties.Re: Contention (a)13. In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, the Central Government upon its satisfaction and in the public interest and in

Dinesh Nagindas Shah Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 5, 25 and 25(1)

Reported in : (2004)190CTR(Guj)106; [2005]273ITR229(Guj)

were under the belief that with effect from asst. yr. 1994-95, the amendment in the WT Act by Finance Act, 1992, granting exemption under Section 5(vi) was applicable only in respect of the residential house property and not … 2004 and 9th March, 2004, respectively, passed by the CIT, Ahmedabad, rejecting the two petitioners' revision petitions under Section 25 of the WT Act, 1957 (hereinafter referred to as 'the Act'), on the ground that the revision petitions … of the Act on 31st March, 2003 for asst. yrs. 1994-95 to 2001-02. The petitioners prayed that the AO be directed to grant exemption under

Miller (Appellant) Vs. Mcfarlane (Respondent)

Court : House of Lords

Subject : Land Acquisition

left Jupiter and joined New Star as chief investment officer in January 2001. He brought with him the management of three funds having total assets … in control of his or her own property while the marriage lasts. But in real life most couples' finances become ever-more inter-linked and inter-dependent. Most couples now choose to share the ownership of much of their most … powers conferred on the court by Part II of the Matrimonial Causes Act 1973. In particular the House emphasised that in seeking a fair outcome … or strands, are readily discernible. The first is financial needs. This is one of the matters listed in section 25(2), in paragraph (b): 'the financial needs, obligations and responsibilities which each of the parties to the marriage has

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 … petition the petitioners, namely, National Federation of Insurance Field Workers of India have, challenged the Notification dated September 25, 2001 (see [2001] 251 ITR 81), issued by the Central Board of Direct Taxes (hereinafter referred to for

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

necessary to refer to the Explanation added by the Finance Act, 2001. As per Section 21 of the Finance Act, 2001, Section 32 was amended as follows :'21. Amendment of Section 32. --In Section 32 of the Income-tax Act, with … a wider interpretation as per the Finance Act, 1989, with effect from June 1, 1988, which amended Section 25(2) of the Wealth-tax Act to the effect that 'record shall include and shall be deemed always to have

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

necessary to refer to the Explanation added by the Finance Act, 2001. As per section 21 of the Finance Act, 2001 section 32 was amended as follows :'21. Amendment of section 32-In section 32 of the Income Tax Act, with … been given a wider interpretation as per the Finance Act, 1989 with effect from 1-6-1988 which amended section 25(2) of the Wealth Tax Act to the effect that 'record shall include and shall be deemed always to

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, … This action of the State Government was assailed by the petitioner company by filing Writ Petition (M/S) No. 2562 of 2007, and thereafter, Writ Petition (M/S) No. 353 of 2008.7. The principal contention on behalf the petitioner,

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 … Service being provided by the appellant. 3. The genesis of the issue is a show cause notice dated 25.4.2006 issued by the revenue to the appellant, inter alia, recording that the appellant had wrongly taken and utilised

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 11; Bihar Finance Act, 1981 - Sections 25A; Constitution of India - Article 366(29A); Finance Act, 1987; Jharkhand Finance Act, 2001 - Sections 25A(1)

Reported in : [2004(3)JCR455(Jhr)]; [2005]140STC134(Jharkh)

was to merely introduce the third proviso to Section 25-A of the Finance Act by amending the Jharkhand Finance Act, 2001. We may now read the section in so far as it relates to Section 25-A(1) of the Act,

Wimco Seedlings Ltd. Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2007)293ITR216(Delhi)

of the activity is exempt from taxation however, a new section i.e. Section 14A has been inserted by finance Act, 2001 retrospectively which provides as under: Section 14A : For the purpose of computing the total income under this … the Member in the captioned appeal, the following question is referred to Hon'ble president of Tribunal under Section 255(4) of the Income-tax Act, 1961: Whether on facts and in law, the Head Office expenses or any other