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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 … in Section 4(1) of that Act. The liability of service providers to service tax was continued under Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104)

R Vs. Mackle

Court : UK Supreme Court

Subject : Land Acquisition

tobacco is payable by virtue of section 2(1) of the Tobacco Products Duty Act 1979 (as amended by Finance Act 1981, Sch 19, Pt III) which provides that tobacco products imported into or manufactured in the United Kingdom … his criminal activity by obtaining those goods for the purposes of section 158 of the Proceeds of Crime Act 2002?" 26. On 30 October 2012 this court gave permission to the appellants to appeal. The statutory framework 27. … concerned: section 157(1). But by section 157(2), if the defendant shows that the available amount (as defined in section 159) is less than the recoverable benefit, the recoverable amount is the available amount, or a nominal amount, if

Sony India (P) Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

prescribed manner. The proviso to the said Section 92C(2), as it stood originally before its amendment by the Finance Act, 2002, provided that where more than one price is determined by the most appropriate method, the arm's length price … relied on the decision of Hon'ble Calcutta High Court in the case of Hindustan Aluminum Corporation Ltd. - 159 ITR 673 and that of Hon'ble Supreme Court in the case of Royal Calcutta Turf Lug - 41

Sukh Ram Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)99ITD417(Delhi)

is quite wide. He also relied on the amendment made in Sub-section (1) of Section 158BB by the Finance Act, 2002 with retrospective effect from 1-7-1995 to contend that even 'such other material or information as are available with

R.K. Swamy Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2004)88ITD185(Chennai)

not the amount received under separate agreement for non-competition.4.10 Moreover Sub-clause (va) to Section 28 introduced by the Finance Act, 2002 with effect from 1-4-2003 would strengthen the view of the appellant regarding non-taxability of the receipt of non-compete … (Mad.) (SLP rejected by the Supreme Court). 6. CIT v. Automobile Products of India Ltd. [1983] 140 ITR 159' (Bom.).After examining the materials and the citations of courts furnished the Assessing Officer was inclined to agree with

N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 48, 50C, 50C(2), 55A, 69, 69A, 69B, 69C, 129, 142A, 142(2A), 143(3), 147, 153, 153(1), 153(3), 142, 245C, 245D(1), 245R(3), 245Q(1), 246A, 250, 254, 260, 262, 263 and 264; Indian Stamp Act - Sections 47A; Finance Act, 2006; Finance Act, 2007; Wealth-tax Act, 1957 - Sections 2, 16A, 23A, 24, 34AA, 35, 37 and 38A; Constitution of India - Articles 14 and 226

Reported in : (2009)226CTR(Mad)625

50C of the Act which is a special provision relating to the value of consideration inserted by the Finance Act, 2002 with effect from 1.4.2003. Section 50C of the Act is as follows:Section: 50C. Special provision for full value … High Court in Rallis India Ltd. v. Deputy Commissioner of Income Tax and Ors. : [2006] 284 ITR 159 (Bom). He would also rely upon the judgments in Bombay Metropolitan Regional Development Authority, Bombay v. Gokak Patel

Market Committee and ors. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)94TTJ(Delhi)692

were enjoying exemption from income-tax under Section 10(20) of IT Act which prior to its amendment by the Finance Act, 2002, w.e.f. 1st April, 2003, provided as under : "Section 10. In computing the total income of a previous … Welfare Trust Society (1985) 155 ITR 370 (Del) (v) CIT v. Andhra Pradesh State Road Transport Corpn. (1986) 159 ITR 1 (SC)Director of Income-tax v. Bharat Diamond Bourse (2003) 259 ITR 280 (SC) Shri Vohra further submitted

Ram Autar Agarwal Vs. Commissioner of Income Tax Alld

Court : Allahabad

Subject : Direct Taxation

placed reliance upon CBDT Circular dated 27th August, 2002 in which it was laid down as under:- "61.3.2-The Finance Act, 2002, has amended s.158BB to clarify that the block assessment of undisclosed income is to be based on the … earlier assessment orders. 20. In CIT-II, Lucknow v. Smt. Shashi Agarwal, (2007) 159 Taxman 340 (Alld.), this Court followed Smt. Amiya Bala Paul v. CIT … 4. Both the appellants are doctors by profession and are husband and wife. On 5.3.1992, a search under Section 132(1) of the Income Tax Act, 1961 (the Act) was conducted at their residence and Nursing Home, in

Central Warehousing Corporation Vs. Cit-i

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

case of Rajasthan Warehousing Corpn. (supra). It was also pointed out that Section 14A had been amended by Finance Act 2002 and as per the amendment, the provisions were effective only from 11.5.2001 whereas, the present assessment related to

Paul John, Delicious Cashew Co. Vs. the Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2005)94ITD131(Coch.)

the basis of Section 14A, in view of introduction of the proviso to Section 14A inserted by the Finance Act, 2002 w.e.f.11-5-2001. If the assessing officer has no power, the Commissioner has also no power. A valid assessment order … assessee's representative relying upon the following judgments; i.e. reported in 259 ITR 389 (Mds); 82 ITR 547 (SC); 159 ITR 270 (Cal.) and 259 ITR 567 (Ker.) submitted that, if an assessee renders services in addition to