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Bajaj Auto Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

to aforesaid.8. Now turning to the three cesses in question, NCCD was imposed under Section 136 of the Finance Act, 2001, in the nature of a duty of excise, in 4 addition to any other duties of excise chargeable

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

not form part of total income”. It may be noted that when section 10A was recast by the Finance Act, 2001, Parliament was aware of the character of relief given in Chapter III. Chapter III deals with - 66 … is exempt in this country, by virtue of the agreement, the amount of tax paid in the - 54 - other country could be given credit to the assessee. Thus for the payment of income tax in

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … as the said transactions are sale exigible to tax under the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of India. 12. It is stated that

Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

levy of 'Service Tax' on tour operators, whose services are brought under the 'Service Tax' net by the Finance Act 1997 (by amending Finance Act 1994) which came into force with effect from 01.09.1997 vide Notification No. 37/97 … the petitioners, as levy of tax in question is traceable to entry 54, 56 and 60 of VII Schedule of List-II of the Constitution r/w. … the case of Secretary, Federation of Bus-Operators Association of Tamil Nadu v. Union of India reported in : 2001(134)ELT618(Mad) has upheld the legislative competence of the Parliament to enact the law in levying service tax.The service tax … carriages and taxies have obtained the tourist permits under the provisions of Section 49 of the Karnataka Motor Vehicles Act (hereinafter referred to as 'M.V.

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, … Sections 14 and 15 of the Central Sales Tax Act must be held to be ultra vires Entry 54 of the State List read with Entry 92-A of the Union List and Article 286 of the Constitution

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

pertained to a period prior to April, 1995, when Section 28AB of the Act was inserted by the Finance Act, 1996, interest on delayed payment of duty could not be levied on the appellant.9. Being dissatisfied with the … consideration the report of the Commissioner and the case records, the Settlement Commission, vide order dated 8th February, 2001, allowed the application of the appellant to be proceeded with under Sub-section (1) of Section 127C of the … customs duty was payable by virtue of the provisions contained in Sections 54 and 69 of the Act. Although, the amendment was allowed by the

P.K. Datta Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2006)100TTJ(Pune.)133

he denied exemption to the assessee for any deduction from the capital gain under Section 54 of the Act. (Note : Section 54F mentioned by learned CIT(A) should be read as Section 54).3.1 Before us, the learned … learned Counsel of the assessee referred to the letter dt. 8th March, 2001, filed in the course of earlier hearing by Hon'ble Members of the … Nashik, on 27th Jan., 2004.2.1 The controversy in the instant case revolves around computation of capital gain under Section 54 accruing to the assessee on sale of his residential property, situated at Pune. In the return of income,

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 … April 1, 1979, was considered by this court and in that context, it was held as follows (page 54) :'Even assuming that, by adding the Explanation, the Legislature has clarified or made clear or removed whatever ambiguity

C.N. Anantharam Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)2SOT475(Bang.)

deposit.Lot of changes has been effected from the introduction of section 54 by the Finance Acts, such as Finance Act, 1982, Finance Act, 1985 and Finance Act, 1986. The scope of the amendment and effect to these amendments

Tapan Purohit and Etc. Etc. Vs. State of Rajasthan

Court : Rajasthan

Subject : Motor VehiclesOther Taxes

Acts : Rajasthan Motor Vehicle Taxation Act, 1951 - Sections 4(1); Constitution of India - Article 265

Reported in : AIR2003Raj124; 2003(1)WLC645; 2003(1)WLN537

transfer of vehicle in view of the second proviso to Section 4(1)(b) of the Act, inserted by the Finance Act, 2001. The provision provides that on every transfer of ownership of motor vehicle mentioned in Section 4, an additional … Government in exercise of powers conferred under Section 4(1)(b) has specified rates of tax under the notification dt. 54-3-1999, which reads as follows: 'F6(179)/Pari/Tax/Hqrs/95/lC: Dt. 24-3-99 In exercise of the powers conferred by Clause (b) of Sub-section