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Asso.of Unified Tele.Serv.Prov.and ors. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Land Acquisition

Court examined the legality of the above-mentioned communications in the light of Rule 5 of the TRAI Rules, 2002, Section 16 of the CAG Act, 1971 and Article 149 of the Constitution of India read with UAS licence conditions … term “any other authority or body” was only meant to cover the entities that perform State functions/or entities financed or controlled by the State, as opposed to local bodies and other miscellaneous corporations and organizations.16. Learned senior

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 … (the Uttar Pradesh Entertainment and Betting Tax Act, 1979) (Amendment) Act, 2009 the aforesaid amendment was notified on 16.03.2009.. Through the aforesaid enactment, the term 'Direct-to-Home' (DTH) broadcasting was sought to be defined through Section 2 (ff)

Bharat Coal Product Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 16(4); Bihar Sales Tax Rules, 1976; Central Sales Tax Act, 1956 - Sections 3 and 6; Constitution of India - Article 226

Reported in : [2003(4)JCR184(Jhr)]; [2006]146STC102(Jharkh)

P.K. Balasubramanyan, C.J.1. WP (T) 189 of 2003 relates to the assessment year 1998-99 under the Bihar Finance Act and WP (T) No. 193 of 2003 relates the assessment year 1997-98. The writ petitions are filed to … showed its gross turn over as inter-state sales and paid the tax accordingly. After the period prescribed by Section 16(4) of the Bihar Finance Act for filing revised returns had expired, the assessee made applicatiqns on 1.3.2002, copies

Star India (P) Ltd. Vs. Cce

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2006)201CTR(SC)63; [2006]280ITR321(SC); (2005) 7 SCC 203

appealed before the Commissioner (Appeals). While the appeal was pending, the Finance Act, 2001, was amended by the Finance Act, 2002. The effect of the amendment, inter alia, was to make an agent, such as the appellant, liable to … was to make an agent, such as the appellant, liable to pay service tax as broadcaster. A validation section was introduced, in the Finance Act, 2002, which reads as follows (see (2002) 255 ITR 62) :'Any action … in the Finance Act, 1994 as a taxable service with effect from 16-7-2001, by the Finance Act, 2001, the appellant disputed its liability to make

Ashok Leyland Ltd. Vs. State of Tamil Nadu and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 3AA(1), 3AA(2), 3AA(3), 4, 5, 6, 6(2), 6A, 6A(1), 6A(2), 8(4), 9, 9(2), 13(4), 14, 15, 31 and 151; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 12, 12(1), 12(3), 16, 16(2) and 16(3); Constitution of India - Article 14, 19(1), 32, 136, 142, 226, 269, 269(3), 270, 286, 286(3), 366, 366(29A) and 371D; Sales of Goods Act, 1930 - Sections 5(1), 5(1A) and 5(3); Central Sales Tax (Amendment) Act, 2001; Finance Act, 2002; Central Sales Tax (Registration And Turnover) Rules, 1957 - Rule 12(5) and 12A; Citizenship Rules, 1956 - Rule 3; Evidence Act - Sections 41, 112 and 133; ;Indian Companies Act, 1956; Andhra Pradesh High Court (Original Side) Rule - Rule 5; Parliamentary Act; Indian Penal Code (IPC) - Sections 161 to 165A

Reported in : 2004(1)SCALE224; (2004)3SCC1; [2004]134STC473(SC); AIR 2004 SC 2836

- Sales of Goods Act, 1930 - Section 5(1), 5(1A) and 5(3); Central Sales Tax (Amendment) Act, 2001; Finance Act, 2002; Central Sales Tax (Registration And Turnover) Rules, 1957 - Rule 12(5) and 12A; Citizenship Rules, 1956 - Rule … appellants in terms of Form F. However, the reassessment proceeding was completed relying upon the provisions contained in Section 16 of the State Act read with Section 9(2) of the Central Act as also in terms of the

Sony Ericsson Mobile Communications India Pvt. Ltd Vs. Commissioner of ...

Court : Delhi

Subject : MRTP

assessment year, proceedings for which have been completed before the 1st day of July, 2012. *Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. *** Inserted by the Finance Act 2011, w.e.f. 1-6-2011. # Substituted by the Finance Act 2012, … 92B. The section also had retrospective amendment which was inserted by the Finance Act, 2012 w.r.e.f. 1st April, 2002. Section 92B(1) reads as under: ―Meaning of international transaction. 92B - (1) For the purposes of this section and … are as under: Assessment ITA No.year Assessee Cross Appeal by Revenue 2008-09 16/2014 155/2014 2008-09 70/2014 Sony Ericsson Mobile Communications India Pvt. Ltd / Sony

Commissioner of Income Tax, Delhi Vs. Woodward Governor India P. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 29, 30 to 43D, 48, 50, 56, 143, 143(1), 143(2), 144, 145, 145(1), 145(2) and 145(3); Finance Act, 2002; Companies Act - Sections 209; Finance Act, 1967

Reported in : (2009)223CTR(SC)1; [2009]312ITR254(SC); JT2009(5)SC378; 2009(5)SCALE198; (2009)13SCC1; [2009]179TAXMAN326(SC); 2009(3)LC1519(SC); [2009] 5 SCR 738

Counsel next contended that on a proper and true interpretation of the amendment to Section 43A, introduced by Finance Act, 2002, Section 43A is clarificatory. According to the learned Counsel, the occasion for the clarificatory amendment arose in view of … 1998-99 on a total income of Rs. 1,10,28,190.00. That return was processed under Section 143(1)(a) on 23.3.1999. On 16.8.1999 a notice under Section 143(2) was issued to the assessee stating that in the course of assessment proceedings

Finite Infratech Ltd Vs Ifci and ors

Court : Delhi

Subject : Industrial Finance Corporation

Acts : Industrial Finance Corporation (Transfer of Undertaking and Repeal) Act, 1993 - Sections 2(1)(m), 3(1) ; Companies Act, 1956 - sections (2), 4a, 4A(2)

may also be the beginning of something new. Here we are concerned with the repeal of the Industrial Finance Corporation Act, 1948 and the consequential death of the Industrial Finance Corporation of India (hereinafter referred to as … the meaning of Section 2(1)(m) of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (hereinafter referred to as the said Act)? And, this issue arises in view of the prayer sought by

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … for the credit of the duty paid. This was a case falling under the Maharashtra Value Added Tax Act 2002. The challenge in this case was to the constitutional validity of Section 48(5) of the Maharashtra Value Added … for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

accommodation or for the purpose of planning, development or improvement of cities, towns and villages or for both;” 16. At this juncture, it is relevant to notice the Explanatory Notes on Finance Act, 2002. Explanatory Notes was … is a local authority within the meaning of Explanation to Section 10(20) of the I.T. Act, 1961”?.14. By Finance Act, 2002, Section 10(20) of the I.T. Act was amended by inserting an Explanation w.e.f. 01.04.2003. Section 10(20) as amended by