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Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

concerned with two amendments, one made in 2002 and the other in 2003. By Section 149(90)(b) of the Finance Act, 2002, service to a subscriber by a telephone authority was continued as a taxable service. 'Telegraph' was defined in … Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104) as meaning 'a person to whom any service of a telephone connection or a facsimile (Fax) or a

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax … the jurisdiction and applicability of the Code. [Para 13]Customs Act, 1962 - s.104(1) - Prevention of Money Laundering Act, 2002 - s.19(1) - Directorate of Enforcement’s power of arrest vis-à-vis customs officer’s power of arrest, discussed - “person … 2013; Central Excise Act, 1944; Drugs and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of Central

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

Court : UK Supreme Court

Subject : MRTP

as "the most fundamental reform of personal tax administration for 50 years"). The changes were introduced by the Finance Act 1994 ("FA 1994") and took effect, for income tax and capital gains tax purposes, in 1996-97. Further amendments … legal personality separate from those of its members. But if it carries on a trade it is, under section 118ZA of the Income and Corporation Taxes Act 1988 ("ICTA 1988"), taxed as if it were an ordinary, … in a complex tax case (see Billingham v Cooper [2001] EWCA Civ 1041, [2001] STC 1177, para 31). Nevertheless the Special Commissioner was the fact-finding

Greater Bombay Co-op. Bank Ltd. Vs. United Yarn Tex. Pvt. Ltd. and ors ...

Court : Supreme Court of India

Subject : BankingConstitution

Acts : Recovery of Debts due to Banks and Financial Institutions Act, 1993 - Sections 2, 3, 17, 18, 31 and 34; Recovery of Debts due to Banks and Financial Institutions (Amendment) Act, 1965 - Sections 56; Maharashtra Co-operative Societies Act, 1960 - Sections 2(6), 2(10), 2(20), 18A, 36, 43, 44, 50, 55, 64, 72, 73, 78, 81, 83, 84, 88, 91, 91(1), 92, 94, 95, 97, 98, 101, 101(1), 102, 103, 104, 105, 107, 156 and 161; The Multi-State Co-operative Societies Act, 2002 - Sections 3, 22, 39, 40, 74, 83, 84, 99 and 101; Andhra Pradesh Co-operative Societies Act, 1964 - Sections 2, 9, 19, 30A, 31, 31A, 35, 47, 47(2), 50, 51, 52, 61, 61(1), 62, 63, 64, 65, 70, 70(2), 71, 71(1), 71(2), 72, 73, 75, 76 and 77; Banking Regulation Act, 1949 - Sections 2, 3, 5, 6, 20(2), 56 and 56(1); Banking Regulation (

Reported in : AIR2007SC1584; 2007(3)ALT1(SC); [2007]137CompCas63(SC); JT2007(5)SC201; 2007(3)KLT302(SC); 2007(3)MhLj434; 2007(5)SCALE366; (2007)6SCC236; 2007AIRSCW2325; 2007(3)AIRKarR406

under the Maharashtra Co-operative Societies Act, 1960 [for short 'the MCS Act, 1960']; The Multi-State Co- operative Societies Act, 2002 [for short ''the MSCS Act, 2002'']; and the Andhra Pradesh Co-operative Societies Act, 1964 [for short 'the APCS … the winding up of the society shall be made by the aggrieved party to the State Government under Section 104. Section 105 lays down the powers of the liquidator. Cognizance by the Civil Court of any matter connected … context of enactment of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993. Under the Co- operative Societies Acts, there is a

Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)111ITD53(Delhi)

it was submitted by the learned Counsel that the proviso to Section 14A which was introduced by the Finance Act, 2002 w.e.f. 11th May, 2001 provides that while completing the assessment relating to assessment year prior to asst.yr. 2001-02, … on the following authorities: (iv) Chohung Bank v. Dy. Director of IT ITA No. 4948/Mum/2005, reported at (2006) 104 TTJ (Mumbai) 612-Ed.;Naveen Bharat Industries Ltd. v. Dy. CIT 7.2. He also made reference to the provisions contained

Melville Finvest Ltd. Vs. Joint Commissioner of I.T. -

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)89ITD528(Hyd.)

brought out by the Finance Act, 1987 is only consequential to the deletion of other sections like Sections 104 to 109 of the Income-tax Act, and this omission has no bearing on the issued raised in this … other hand, pleaded that there has been an amendment in Explanation to Section 73 brought out by the Finance Act, 1987, with effect from 1.4.1987, and the expression "other than a company as defined in Clause (ii) of

Welspun Infratech Limited Vs. Ashok Khurana and Others

Court : Mumbai

Subject : Land Acquisition

judgment of the Division Bench of this court in the case of Deccan Chronicle Vs. L and T Finance Ltd in Appeal (l) No. 130 of 2013 delivered on 8th August, 2013 and in particular paragraph 10 … of this court in the case of Marine Container Versus Rajesh Vora, 2002 Vol.104 (1) Bom. L.R. 273 and in particular paragraph 6 in support … of by the common order. By these two petitions filed under section 9 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as œArbitration Act?), petitioner seeks appointment of Court receiver and injunction in respect of

Manju Modi vs Union of India and Ors

Court : Delhi

Subject : MRTP

Central Registrar of CooperativeSocieties in his affidavit shall also deal with the action whether can be initiated under Section 104 of the Act of 2002 against the defaulting directors/officers and if so, what action is proposed against the … said Trust had availed financial assistance, which includes a loan from Bajaj Finance for procurement of a Cath Lab machine, in respect whereof proceedings have … Petitioners having favourable orders passed by the Co-Operative Ombudsman, an authority specifically introduced under the Multi-State Cooperative Societies Act, 2002 (hereinafter, “the MSCS Act”), for grievance redressal of the society members. I. Factual Background3. The Petitioners are retired

Arun Kumar Saxena vs Union of India & Ors.

Court : Delhi

Subject : MRTP

Central Registrar of CooperativeSocieties in his affidavit shall also deal with the action whether can be initiated under Section 104 of the Act of 2002 against the defaulting directors/officers and if so, what action is proposed against the … said Trust had availed financial assistance, which includes a loan from Bajaj Finance for procurement of a Cath Lab machine, in respect whereof proceedings have … Petitioners having favourable orders passed by the Co-Operative Ombudsman, an authority specifically introduced under the Multi-State Cooperative Societies Act, 2002 (hereinafter, “the MSCS Act”), for grievance redressal of the society members. I. Factual Background3. The Petitioners are retired

Raj Gupta vs Union of India & Ors.

Court : Delhi

Subject : MRTP

Central Registrar of CooperativeSocieties in his affidavit shall also deal with the action whether can be initiated under Section 104 of the Act of 2002 against the defaulting directors/officers and if so, what action is proposed against the … said Trust had availed financial assistance, which includes a loan from Bajaj Finance for procurement of a Cath Lab machine, in respect whereof proceedings have … Petitioners having favourable orders passed by the Co-Operative Ombudsman, an authority specifically introduced under the Multi-State Cooperative Societies Act, 2002 (hereinafter, “the MSCS Act”), for grievance redressal of the society members. I. Factual Background3. The Petitioners are retired