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Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

which construed the provisions of Section 201 of the Act as they stood before the amendment of the Finance Act, 2002. Therefore, the same would not enable the Respondents to urge that after the 2002 amendments made in Section

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

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act, 2002 which permits secured creditors to participate in auction of immoveable property if it remained unsold for want of … as a ‘money bill’. Emphasis was placed on the wordings of Article 110 which allows those bills which contain “only” provisions which fall within the

M.S. Aggarwal Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)83TTJ(Del)692

assessing officer and relatable to such evidence.' The expression 'relatable to such evidence' has been inserted by the Finance Act, 2002, retrospectively, with effect from 1-7-1995. A bare reading of this provision would indicate that undisclosed income has to … filed the block return on 4-1-2002 declaring undisclosed income of Rs. 86,82, 110. assessing officer, however, made the assessment vide order dt, 27-3-2002 making a … against the order of the Commissioner (Appeals) dated 2-1-2003 whereby block assessment made by the assessing officer under section 158BC has been upheld.2. The block period involved in the present assessment is 1-4-1989 to 15-1-2000. The grounds

Shri M.S. Aggarwal Vs. D.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

the AO and relatable to such evidence." The expression "relatable to such evidence" has been inserted by the Finance Act, 2002 retrospectively w.e.f. 1.7.1995. A bare reading of this provision would indicate that undisclosed income has to be computed … assessee against the order of the CIT (Appeals) dated 2.1.2003 whereby block assessment made by the AO Under Section 158BC has been upheld.2. The block period involved in the present assessment is 1.4.1989 to 15.1.2000. The grounds

Vinar Systems Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Excise

Reported in : (2003)(158)ELT297Tri(Kol.)kata

the extended period of five years. The Tribunal in the case of Borosil Glass Works Ltd., v. CCE 2002 (147) E.L.T. 396 (Tribunal) = 2002 (48) RLT 201 has held that Section 110 of the Finance Act, … the show cause notice by following the amended provision of Section 11A(1) read with Section 110 of the Finance Act, 2000. Shri Bagaria's contention is that the show cause notice was issued in the year 1998 and as

Corporate Aircraft Funding Company Llc Vs. Union of India and ors.

Court : Delhi

Subject : Land Acquisition

41 of the Act nor other person under Sub-Sections (2), (3) and (4) of Section 46A of the Finance Act, 1989. It is the carrier alone who has realised the tax, from the passengers is liable to pay … i.e., the owner of the Aircraft, in March, May and July of 2002. These lease agreements have been referred to as the `March lease, the … case to refuse deregistration so as to achieve indirectly what it cannot achieve directly. (vii) The provisions of Section 110 and 111(o) of the Customs Act have no applicability as the Aircraft is grounded at a place which

M/S. Steel Authority of India Ltd. (Unit Bhilai Steel Plant) Ispat Bha ...

Court : Supreme Court of India

Subject : Land Acquisition

recovered if a finding is arrived at that the goods had undergone a short-levy. For the aforementioned purpose, Section 110 of the Finance Act, validating actions taken under Section 11-A can be taken into consideration 86 whereby and … necessary for the cases at hand. Section 3 is the charging section. With effect from 1.7.2000 under the Finance Act of 2000, Section 4 of the Act which is crucial for our case reads as follows: “4. Valuation … also now relevant to notice certain rules under the Central Excise Rules, 2002. Rules 4,5,6,7 and 8 read as under: “RULE4 Duty payable on removal.-

Optel Telecommunication Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2005)(101)ECC414

in view of the revalidation of the actions taken under Section 11A of the Act in terms of Section 110 of the Finance Act.2. Another issue involved in these appeals is whether parts and accessories of optical fibre

Gmr Energy Ltd. and Shri Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : MRTP

Reported in : (2007)(122)ECC355

in respect of that clearances or assessment. The above judgment has been overcome by Section 110 of the Finance Act, 2000 which retrospectively validated the action taken under Section 11A of the Central Excise Act, 1944 notwithstanding any