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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 … CCE Vs. Jay Engineering Works Ltd., (1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs. CTO, Hyderabad, ((2012) 52 VST 447), (VIII) That it is impossible to conceive that the telecommunication services can be provided without towers

Dev Kumar JaIn Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)82TTJ(Delhi)703

to CIT v. Late Gulshan Kumar. Reliance was also placed upon Section 50C which was introduced by the Finance Act, 2001 for the proposition that on a reading of it, the legislature thought it necessary to lay down that … of the assessee stating that the case, law relied upon by the assessee related to the now defunct Section 52(2) whereas in the present context, the concept of fair market value for the purpose of capital gains derives

State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

validity of Section 5(2C) of the Kerala General Sales Tax Act read with Section 3A of the Kerala Finance Act 2001 as being unconstitutional, both in its retrospective and prospective operation. They also challenged the consequent actions initiated against … the case of spirits exported, bond shall be executed with one or more sureties.'The relevant part of Rule 52 provides as follows :-'52. To whom issues for local consumption may be made. - (1) Indian Made Foreign

Shri Dev Kumar JaIn Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

to CIT v. Late Gulshan Kumar. Reliance was also placed upon Section 50C which was introduced by the Finance Act, 2001 for the proposition that on a reading of it, the Legislature thought in necessary to law down that … of the assessee stating that the case law relied upon by the assessee related to the now defunct Section 52(2) whereas in the present context, the concept of fair market value for the purpose of capital gains derives

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'. … are binding on the revenue. On account of I.T. authorities having levied tax by invoking sub-section (2) of section 52 of the Act which related to tax on actual gains, even in cases where transaction was honest and

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

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 32 tax deduction at source on winnings from ‘card game and other game of any … binding on the revenue. On account of I.T. authorities having levied tax by invoking sub- section (2) of Section 52 of the Act which related to tax on actual gains, even in cases where transaction was honest and

Commissioners for Her Majesty's Revenue and Customs (Appellant) Vs. To ...

Court : UK Supreme Court

Subject : MRTP

took effect, for income tax and capital gains tax purposes, in 1996-97. Further amendments were made by the Finance Act 2001 ("FA 2001") intended to simplify and clarify the process of self-assessment. A limited liability partnership established under the … or otherwise deal with any of the software in question." The various statutory conditions are brought together by section 52, which specifies the percentages for FYAs. It is common ground that LLP2 was a small enterprise. Originally HMRC

Ganesh Traders Vs. District Collector, Karimnagar and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 2, 2(9), 2(19), 2(20), 6-A, 6-C(1), 6-C(2), 7, 7-A, 8, 13, 13(1), 27, 28, 34, 34(2), 34(3), 35, 36, 37, 37-A, 40-A, 41, 42, 45, 45(1), 48, 50, 50-A, 51, 52, 53, 54, 55 and 61; Constitution of India - Articles 19, 20, 20(1), 21, 47, 124, 217, 226 and 371D; Code of Criminal Procedure (CrPC) , 1973 - Sections 155(2), 156(1), 165, 165(2), 165(4), 397, 452(2), 482 and 561-A; Madras Abkari Act, 1886 - Sections 55; Motor Vehicles Act; Andhra Pradesh General Sales-tax Act; Foodgrains - Prices and Stocks (Display and Control) Order, 1967; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2; Hire Purchase Act, 1972; Indian Penal Code (IPC), 1860 - Sections 304-A; Madras Prohibition Act, 1937; Andhra Pradesh Prohibition (Amendmend) Act, 1995; Cess an

Reported in : 2002(1)ALD210; 2002(1)ALD(Cri)137; 2002(1)ALT611; 2002CriLJ1105

case may be noticed briefly thus: In Writ Petition No. 354 of 2001 the petitioners were transporting 10176 kilograms of jaggery in a lorry bearing … are also bound to give information to superior officer of breaches of any provisions of the Act. Under Section 52 of the Act, the Commissioner, Collector or any Excise Officer or any Police Officer may enter and examine … two months back he purchased the above lorry second person Kondal Rao and third person Mahender Reddy have financed the amount to purchase the jaggery at Kamareddy to transport the same to Suryapet, Thungaturti and Tirumalagiri of

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

1962, the Customs Tariff Act, 1975, the Central Excise Act, 1944, the Central Sales Tax Act, 1956, the Finance Act, 2001 and the Finance Act, 2005 and to repeal certain enactments.31. By Taxation Laws (Amendment) Act, 2017, the Finance … come into play.” 43. Levy of surcharge was upheld referring to Entry 52 of List II of Seventh Schedule. Following was laid down in paragraph … Tax Compensation Cess Rules, 2017, the 2 Rules framed by the Central Government in exercise of power under Section 11 of the Goods and Service Tax (Compensation to States) Act, 2017 are under challenge in these cases.3.

Maini Industrial Consultants Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(106)ECC498

confirmed the amount demanded in the show cause notice and further demanded interest under Section 75 of the Finance Act 1944.Penalties were also imposed under Sections 69, 76, 77 and 78 of the Finance Act 1994. The appellants … Consultancy Services. 2) The appellants had already paid an amount of Rs. 1,15,019/- along with interest of Rs. 52,312/- under the category of scientific and technical consultancy. They had also obtained certificate of registration dated 13.6.2000. This