Advanced Search Results

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 gross amount charged by the service provider).19(ii). The term 'broadcasting' was re-defined under Section 65(14) of the Finance Act, 2002 as under:65. Definitions.- In this Chapter, unless the context otherwise requires,-(14). 'broadcasting' has the meaning assigned to it … services. Section 66(5) is being reproduced hereunder:66. Charge of service tax.-(5) With effect from the date notified under Section 137 of the Finance Act, 2001, there shall be levied a service tax at the rate of five per

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … the intervening persons/entities will not be known. This would impact the principles of the Prevention of Money Laundering Act 2002; and 22 “KYC” 13 PART A c. The intention of introducing electoral bonds can be accomplished by cheque,

Zee Telefilms Ltd. and Star India Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2004)(93)ECC553

outsie India and hence is not taxable. The appellants submit that the amendment which was brought under the Finance Act, 2002 with retrospective effect could at the most make the appellants liable to pay service tax on the amount … India and broadcasting services rendered by them would come within the ambit of service tax in terms of Section 137 of the Finance Act, 1994.A show cause notice dated 7.12.2001 was issued to M/s Star India Pvt.Ltd. on

Union of India (Uoi) Vs. Amit Kumar Maheshwari

Court : Rajasthan

Subject : Service Tax

Reported in : 2009[13]STR119; (2009)22VST397(Raj)

on different types of business, did not get registration as required by the relevant chapter, introduced by the Finance Act, 1994, relating to imposition of Service Tax, hereafter referred to as the 'Service Tax Act', and notices were … 2% of Service Tax payable is also to be paid.(c) Interest is payable @ 24% upto 11th May 2002, 15% for period between 11th May 2002 and 10th September 2004 and 18% for period after 10th September … Designated Authority:Sir,I hereby make the declaration for being registered in terms of Section 69 of the Finance Act, 1994 (32 of 1994).1. Name: ___________________________________2. Address … may gainfully quote the communication dt. 20-9-2004, which reads as under:D.O.F. No. 137/39/2004-CX.420th September 2004My Dear Chief Commissioner.Subject: Extra-ordinary taxpayer friendly scheme for instant registration

Sri Jitendra Mohan Saxena, Mohan Vs. the I.T.O. (1)

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

was determined at Rs. 37,51,480 as per Section 50C of the I.T. Act, which was inserted by the Finance Act, 2002 with effect from 1.4.2003 i.e. assessment year 2003-04. He accordingly charged additional long term capital gains of Rs. … (1997) 139 CTR (Bom.) 40 & 223 ITR 572(Bom.), 3. Bhola Nath Majumdar v. ITO and Ors. (1997) 137 CTR (Gan.) 198 & 221 ITR 608 (Gan).In addition to this, the assessee requested the Assessing Officer vide

Chennai Telephones (Bsnl) Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2004)(93)ECC88

date on which the Finance Act, 1944 (32 of 1994) shall be amended as provided in the said Section 137 and, therefore, it is effective only from 16.7.2001. He submitted that the cited judgement applies to the facts … for the period from 1.7.94 to 31.7.99 under Section 76 read with Sections 68 & 73 of the Finance Act, 1994 and has adjusted the amount of Rs. 1,66,71,876/- already paid towards the above demand. There is further

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

fresh assessment the Assessing Officer came to the conclusion that as per provisions of Section 68(1) of the Finance Act,1997 the assessee was not entitled to immunity under VDIS in relation to the sum of Rs. 137

Ranga Reddy District Sarpanches' Association and Ors. Vs. Government o ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Constitution of India - Articles 1(1), 40, 226, 243E, 243G, 245, 246 and 246(3); Andhra Pradesh Panchayat Raj Act, 1994 - Sections 153, 181, 249 and 250

Reported in : 2004(2)ALD1; 2004(1)ALT659

1951 Act') was amended initially by an ordinance, later replaced by the Representation of the People (3rd Amendment) Act, 2002. Sections 33A and 33B were incorporated providing a right to information to the voter and obligating a candidate … be framed, sanctioned, submitted or modified in the manner provided in Sub-sections (1) and, (2) of Section 77. Section 137 of the Act empowers the executive authority, subject to prescribed restrictions and control, to compound offences against the … essential attribute of local self-Government and is as critical as control over finances to effectuate functioning. Control over the functionaries of the Panchayat Raj Institutions

Commissioner of Income Tax, Central-1, New Delhi Vs. Shailendra Mahto

Court : Delhi

Subject : Direct Taxation

Sections 158B clause (b), 158BA, 158BB, 158BC and 158BD of the Act. The said provisions post amendment vide Finance Act, 2002 with retrospective effect from 1 st July, 1995, read as under:“Section 158B. In this Chapter, unless the context … made the following additions:- 4. ITA No.Name of Assessee 133/2012 Shibu Soren 128/2012 Simon Marandi 127/2012 Shailendra Mahto 137/2012 Suraj Mandal Block Period 01.04.1986 to 26.04.1996 01.04.1986 to 26.04.1996 01.04.1986 to 26.04.1996 01.04.1986 to 26.04.1996 Additions (Rs.)

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