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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, … made to Federation of Hotel and Restaurant Association of India v. Union of India : (1989) 3 SCC 634. In the aforesaid case the appellants were engaged in the hotel/industry. The appellants were subjected to tax at

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

language of the provision of Section 90 of the Act.Further the Explanation to Section 90 inserted by the Finance Act 2001 with retrospective effect from 1.4.1962 making it clear that charge of tax in respect of foreign company at … amount should be allowed as an allowable deduction. He relied on the decision in 93 TTJ 232 (Jodh.), 63 ITR 766 (AP); 82 ITR 136(AII); 188 ITR 532 (Ker); 161 ITR 82 (Bom.).18. The Ld. Departmental Representative

Punjab National Bank Vs. J. and K. Special Tribunal and ors.

Court : Jammu and Kashmir

Subject : Banking

Acts : Jammu and Kashmir Co-operative Societies Act, 1960 - Sections 63 and 63A

Reported in : AIR2002J& K105,II(2003)BC454

the direction that the involved amount at stake would be recovered by the respondent-Bank because it was the financing agency and its officers remained on deputation to manage the affairs of the appellant society from time to … also be indicated. They would be arrayed as respondents and the said authority would exercise the powers under Section 63-A of the Co-operative Societies Act and pass award accordingly. It is made clear that the liability of the

Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 10, 10A, 10B, 11, 12, 80HHC, 80HHC(3), 80HHF(3), 112, 113, 115A, 115AA, 115AB, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 119(2), 140A, 154, 161(1A), 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 192, 207, 208 to 219, 234A, 234B and 234C; Finance Act, 2002 - Sections 115J, 115J(1), 115JA, 115JB(1) and 115JB; Finance Act, 1987; Finance (No. 2) Act, 1996; Finance Act, 2000 - Sections115B and 115JB; Finance (Amendment) Act, 2000; Finance (Amendment) Act, 2002; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3, 17(1), 32(2), 32A(3), 72(1), 73, 74, 74A(3), 139(1), 142(1) and 288(2); Finance Act, 2001 - Sections 2(8); Constitution of India - Articles 265 and 300A

Reported in : (2006)203CTR(Kar)381; [2006]286ITR182(KAR); [2006]286ITR182(Karn)

financial year, as are contained in the Finance Act and the first proviso to Section 2(8) of the Finance Act, 2001 provides that the tax payable by way of advance tax in respect of income chargeable under Section 115JB … Union of India 2003 ITR 260 548 and Dr. S. Reddappa v. Union of India 1998 232 ITR 63 the amendment is justified and petitioners have failed to prove that said amendment is unconstitutional and accordingly the

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 … context of Section 10A, means profits and gains of the STP undertaking as understood in its commercial sense.-. 63 - 15. Chapter IV deals with the computation of total income under various heads of income. Section 14

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

and function of carrying on developmental activities in the areas as specified in the said Acts. By the Finance Act, 2001 and Finance Act, 2002, tax exemption of certain bodies set up through an Act of Parliament was withdrawn. … 10A(6) providing for the deemed allowance of depreciation for the assessment years ending before 1st day of April, 2001. Section 10B(6) also provides for similar deemed allowance of depreciation for any of the relevant assessment years ending before … in the case of Dy. CST v. Pio Food Packers 46 STC 63 (SC) also, he observed that it was only when the change or

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

law as discussed hereinabove.45. Accordingly, this civil appeal is allowed with no order as to costs.1 Inserted by Finance Act 2001, w.e.f. 1.4.20022 Inserted by Finance Act, 2001, w.e.f. 1.4.20013 Inserted by the Finance Act, 2002, w.e.f. 1.4.20034 Inserted … in this civil appeal is as to what is the scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central … charitable or religious purposes.(1) Subject to the provisions of Sections 60 to 63, the following income shall not be included in the total income of

Ramesh Chandra Lahoti and ors. Vs. the State of Karnataka by Its Secre ...

Court : Karnataka

Subject : Civil

Acts : Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 - Sections 2(18A), 12(2), 63, 63(2), 65, 65(2), 90 to 94, 111, 112, 126A and 148; Karnataka Agricultural Produce Marketing (Regulation) (Amendment) Act, 2001 - Sections 63(2); Karnataka Agricultural Produce Marketing (Regulation) (Amendment) Act, 1980 - Sections 63(2) and 111; Karnataka Agricultural Produce Marketing (Regulation) (Amendment) Act, 1976 - Sections 2(18A); Karnataka Agricultural Produce Marketing (Regulation) (Amendment) Act, 1986 - Sections 111; Constitution of India - Articles 14 and 19

Reported in : ILR2005KAR4030; 2006(6)KarLJ102

to the Revolving Fund and in the interest of public.This order is issued with the concurrence of the Finance Department vide Unauthorised Note No. FD 661 EX.2/2003, dated 23.6.2003'. 8. The second respondent-Director of Karnataka Agricultural Marketing … introduced to provide transport facilities to agricultural produce to the yard. Subsequently by Amendment Act No. 8 of 2001, Section 63(2)(a)(xiii) came to be introduced providing contribution to the Floor Price Scheme and Raitha Sanjeevini Accidental Insurance Scheme

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

same persons who were the owners of the business before such reorganization. 19.8 Exceptions were made by the Finance Act, 2001 in the case of Private Ltd. companies becoming companies in which public are substantially interested as also disinvestment … SANJIV KHANNA, J.: This appeal by the Revenue pertains to assessment year 2004-05 and relates to interpretation of Section 10B of the Income Tax Act, 1961 (Act, for short).2. By order dated 11th May, 2011, the following

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2007)106TTJ(Mum.)257

to be noted that both in Section 80HHE and in the amended provision of Section 10B introduced by Finance Act, 2000 the exemption/deduction is available to items which are exported or transmitted from India by "any other means". … broadly, liberally and consistently.Asstt. CIT v. S & S Consultants (P) Ltd. (ITA No. 6508/Bom/1997, dt. 21st Dec., 2001) Software development at clients' site was held eligible for exemption under Section 10A. Held that Section 10A was