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State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

of the Indian Constitution; Cooley on Taxation - referred to.List of Acts Constitution of India; Finance Act, 1994; Finance Act, 2002; Finance Act, 2003; Finance Act, 2004; The Kerala Tax on Luxuries Act,1976; Uttarakhand (Uttar Pradesh Entertainment and Betting … Phrases - “Broadcasting” and “Broadcasting agency or organization” - Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 - Section 65(13). [Para 17.14-17.18] Constitution … 468; M/s Hoechst Pharmaceuticals Ltd. v. State of Bihar [1983] 3 SCR 130 : AIR 1983 SC 1019 - relied on. Anjum Kadari v. Union

Tanir Bavi Power Company Pvt. Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (2005)(101)ECC449

and goods assessed to custom duty, including additional duty of customs, at the time of their clearance.2. Subsequently, Finance Act 2002, under Section 130, granted retrospective exemption in respect of the whole of the additional duty of custom leviable

Deputy Commissioner of Income Tax Vs. Electropack [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)94TTJ(Ahd.)973

July, 1995, the proceedings initiated are not proper and just. 3. As per the amendment made by the Finance Act, 2002, to Section 158B, the definition of "undisclosed income" is reproduced as under: 158B(b) : 'undisclosed income' includes any … judgment of the apex Court in the case of CIT v. Amritlal Bhogilal & Co. (1958) 34 ITR 130 (SC).7. The learned Authorised Representative further submitted that the order of the Tribunal having merged with the order

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 … background in which they were made. Likewise in Samayanallur Power Investments Pvt.Ltd. v. Covanta Energy India (Balaji) Ltd. 130 Comp.Cas 21, the question that arose was whether the sale by a holding company of its shares in

Bharat Overseas Bank Ltd. Vs. Saritha Synthetic and Industries Ltd.

Court : Andhra Pradesh

Subject : CompanyCivil

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 19; Companies Act, 1956 - Sections 433; Indian Contract Act, 1872 - Sections 176; Transfer of Property Act, 1882 - Sections 130; Sale of Goods Act, 1930

Reported in : 2004(4)ALD205; 2004(3)ALT85; IV(2004)BC282; [2004]120CompCas419(AP); (2004)4CompLJ401(AP); [2005]60SCL424(AP)

placed reliance on the judgments in Howrah Trading Co. Ltd. v. CIT : [1959]36ITR215(SC) , B. O. L Finance Ltd. v. Custodian : [1997]3SCR51 A. M. P. Arunachalam v. A.R. Krishnamurthy Jagdishchandra Champaklal Parekh v. Deccan Paper … even after the expiry of the extended period, the petitioner during April, 2002, and June, 2002, got the pledged shares transferred into its name in … the provisions of the Depositories Act, 1996, and the SEBI Regulations, and having regard to the provisions of Section 130 of the Transfer, of Property Act, 1882, the transfer of shares which is an actionable claim, the title

Maxopp Investment Ltd.. Vs. commr.of i.t New Delhi

Court : Supreme Court of India

Subject : Direct Taxation

and sub-sections (2) and (3) were added thereto. Before that, a proviso was also added by amendment vide Finance Act, 2002 which was to operate retrospectively from May 11, 2001. In these batch of appeals, we are not concerned … up:42. (a) Appeals of the assessees, i.e. Civil Appeal Nos. 104-109, 110-112, 130, 1423 of 2015, are dismissed. (b) Appeals of the Revenue, i.e. Civil … Tax Act, 1961 (hereinafter referred to as the ‘Act’) contains the provisions pertaining to ‘computation of total income’. Section 14 which is the first provision under this Chapter enumerates five heads of income within which all income

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

Reported in : (2006)101TTJ(Delhi)558

XIV-B of the Act. These are contained in Chapter IV to Chapter XII-G of the Act. Prior to Finance Act, 2002, amending Section 158BB(1), w.r.e.f. 1st July, 1995, only provisions of Chapter IV were applicable while computing undisclosed income. … was however superseded by an agreement dt. 3rd April, 1999, a copy of which is placed at pp. 1302-1309 of the assessee's paper book. In this agreement, the shares of M/s HCL Consulting Ltd., held by Malhotra

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

XIV-B of the Act. These are contained in Chapter IV to Chapter XII-G of the Act. Prior to Finance Act, 2002, amending Section 158 BB(1) with retrospective effect from 1.7.95 only provisions of Chapter IV were applicable while computing … dated 27.1.1998 was however superseded by an agreement dated 3.4.1999, a copy of which is placed at page 1302-1309 of the assessee's paper book. In this agreement the shares of HCL Consulting Ltd., held by Malhotra group

The Commr. of I.T. vs Bank of Madura Ltd.,

Court : Chennai

to earn exempt income by applying the provisions of newly inserted Section 14-A of the Act.'17. By the Finance Act, 2002, a statutory provision was alsoinserted by way of proviso to Section 14-A. What was clarified by the circular … Tax and another v. Karnataka Bank Ltd17; viii.Deputy Commissioner of Income Tax and another v. Karnataka Bank Ltd18;11[2021] 130 Taxmann.com 178 (SC) 12 Judgment dated 18.8.2021 in TCA Nos.906 and 907 of 2015 (Madras) 13 Judgment dated

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 … assessment years 1998-99 to 2001-2002 have been enclosed at pp. 5 to 130. Learned counsel argued that the sister-concern of the assessed, namely, Mono Acrylic … 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