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Ram Nath Jindal Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)251

Matched in: Citation (2001)170CTR(P& H)251

Sri V. Uppalaiah Vs. the Dcit, Range 3

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)94ITD178(Hyd.)

disallowance to the returned income was to issue a notice under Section 148 of the Act.2. By the Finance Act, 2001, Section 14A was inserted whereby expenditure which has a direct connection with the exempted income is not allowable as

M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

Subject : Service Tax

Act, 1990. The definition of broadcasting, as contained in Section 2(c), is incorporated in Section 65(15) of the Finance Act, 2001 and further includes programme selection, scheduling or presentation of 7 sound or visual matter for public viewing through … and ultra vires Articles 246, 265, 301 & 19(1)(g) read with Entry 92C/97 of List I and Entry 62 of List II, Seventh Schedule of the Constitution of India, to the extent entertainment tax is sought to

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by virtue … exclusively in goods falling under Chapter 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62 or 63 of the First Schedule to the Tariff Act, may, at his option, remove such goods, whether

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 … not to the assessee. In other words, the relief travels with the undertaking irrespective of who owns - 62 - the same. The computation of relief as provided in S.10A(4) is also with reference to the undertaking.

Star India (P) Ltd. Vs. Cce

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2006)201CTR(SC)63; [2006]280ITR321(SC); (2005) 7 SCC 203

broadcasting was introduced in the Finance Act, 1994 as a taxable service with effect from 16-7-2001, by the Finance Act, 2001, the appellant disputed its liability to make any payment of service tax on the ground that it did … was to make an agent, such as the appellant, liable to pay service tax as broadcaster. A validation section was introduced, in the Finance Act, 2002, which reads as follows (see (2002) 255 ITR 62) :'Any action

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1995 (for short „the 1995 Act) and Section 66 as amended by the Finance Act, 2010 (for brevity … Custom and Excise v. Sinclair Collis Limited (2001) UKHL 30 (7th June, 2001). 12. The learned senior counsel has further drawn inspiration from the observations … Kumar Mukherjee v Local Board of Barpeta, AIR 1965 SC 1561 wherein a tax had been imposed under Section 62 of the Assam Local Self Government Act, 1953 and while upholding the validity of the tax, the Apex

Dish T.V. India Limited and anr. Etc. Vs. State of Uttarakhand and ors ...

Court : Uttaranchal

Subject : Media and Communication

Reported in : AIR2009Utr31; (2009)26VST649(NULL)

variation and cognate expressions shall be construed accordingly;The same definition of word 'broadcasting' has been adopted by the Finance Act, 2001 (with the following changes made vide Finance Act, 2003):'broadcasting' has the meaning assigned to it in Clause (c) … fully competent to levy the entertainment tax on DTH service, under Entry 62 of the List II (State list) of Seventh Schedule of the Constitution … on behalf of the parties.3. Factual matrix of these cases is that the petitioners are granted licenses under Section 4 of the Indian Telegraph Act, 1885 read with Section 5 of the Indian Wireless Telegraphy Act, 1933,

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, … State of Uttarakhand adopted the stance that entertainment tax could be levied by the Uttarakhand Legislature under entry 62 of the State List, contained in the Seventh Schedule of the Constitution of India. It was sought to

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Matched in: Advocate G.S. Jetly, Senior Counsel and ;P.S. Jetly, Adv. i/b., ;A.S. Tungare, Adv. for the petitioners in W.P. Nos. 2748 and 5357 of 2001; ;S.G. Aney, Senior Counsel and ;V.B. Naik, Adv. i/b., Dipti Kale, A A.J. Rana and ;N.A. Deshpande, A.G.P.