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Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

Elphinstone Spinning and Weaving Mills Company Ltd. : [1960]40ITR142(SC) . 11. Section 271(1)(c) was again amended by the Finance Act, 2002. Subsequent amendment was brought to the notice of the Bench hearing the Appeal. In the impugned order, the … meaningless and infructuous. Further, in the said case, this Court proceeded specifically on the footing that under section 23(5) of the 1922 Act, a registered firm was liable to pay tax but the tax due from the

Commissioner of Income Tax Vs. Aditya Chemicals Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(a),2(24), 2(45), 3, 4, 4(1), 5, 6, 14, 22(1), 22(4), 23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Sections 2(7)

Reported in : (2005)197CTR(Del)241; [2006]283ITR458(Delhi)

23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Section 2(7)Cases

Mendarian Enterprises Pvt. Ltd. and ors. Vs. Inspector General of Regi ...

Court : Kolkata

Subject : Civil

Acts : Indian Stamp Act, 1899 - Section 4, 4(1) and 4(2) - Schedule - Articles 5 and 23; ;Bengal Stamp (Amendment) Act, 1922; ;Indian Stamp (West Bengal Amendment) Act, 1990; ;Indian Stamp (West Bengal Amendment) Act, 1992; ;Indian Stamp (West Bengal Amendment) Act, 1994; ;West Bengal Finance Act, 1996

Reported in : 2004(1)CHN363

2% surcharge payable on account of the Calcutta Improvement Trust Act. On 26th March, 2002 the West Bengal Finance Act, 2002 was published in the Kolkata Gazette, Extraordinary, Part III. Sections 1 and 2 of the Finance Act, 2002, … of the said instruments, employed.'2. Before 8th October, 1990 Articles 5 and 23 of Schedule 1A of the Act were as follows:--'Description ofInstrumentProper Stamp-duty5. Agreement … 1. Section 4 of the Indian Stamp Act, 1899 as amended by the Bengal Stamp (Amendment) Act, 1922, is as

Jacobus Johannes Liebenberg No. and Others Vs. Bergrivier Municipality

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

Act 32 of 2000 (the Systems Act), the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) (which came into operation on 1 July 2004) and lastly the Local Government: Municipal Property Rates Act 6 … requires a municipality to invite the local community to submit representations in connection with the budget (s 22(a)(ii)). Section 23 requires a municipality to consider the views of the local community and various bodies, such as the National … rates by the applicant on the respondents in the financial years from 2002/2003 to 2008/2009 was lawful. b. The respondents are ordered to make payment

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … the impugned judgment. 7. The period for which the service tax was due is August 1998 to September 2002. Under the agreement, indisputably, the appellant was responsible to make payment of the service tax on behalf of … make payment of the service tax on behalf of the foreign company.8. Section 65 of the Finance Act, 1994 provides for levy of service tax … was imposed on Consultancy Engineering Services w.e.f. 07.07.1997 by a Notification No. 23 of 1997 dated 02.07.1997. Consulting Engineer as defined in Section 65(31) of

M.Shobana Vs. Assistant Director at the Directorate of Enforcement

Court : Chennai

Subject : Education

represented by its Chief Manager, Chennai V. Government of India Ministry of Finance, Department of Revenue, Chennai, 2012 (4) CTC225 in paragraph 43, it is … of the powers conferred upon him as per Section 50 (2) and (3) of the Prevention of Money-Laundering Act, 2002, he required the presence of the Writ Petitioners at his office on the dates and time specified. 3.The … proceedings shall be deemed to be a judicial proceeding within the meaning of Section 193 and 228 I.P.C. 43.Section 23 of the Prevention of Money-Laundering Act speaks to the effect that 'If there are two or more inter-connected

Commissioner of Income Tax, Rajkot Vs. Gujarat Siddhi Cement Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 33, 35(1), 35A, 36(1), 41(1), 43, 43A, 43A(1), 43A(2), 48, 50 and 260A; Finance Act, 2002; Finance Act, 1967 - Sections 43A; Direct Tax Laws (Amendment) Act, 1987; Foreign Exchange Regulation Act, 1947 - Sections 2

Reported in : (2008)220CTR(SC)217; [2008]307ITR393(SC); 2008(13)SCALE742

Section 33. It is to be noted that Section 43A in the present form was substituted by the Finance Act, 2002 w.e.f. 1.4.2003. Prior to its substitution Section 43A as inserted by the Finance Act, 1967 w.e.f. 1.4.67 and … of development rebate under Section 33. 7. In Arvind Mills's case (supra) it was observed inter-alia as follows: 23. For the reasons discussed above, we are of the opinion that the language of the provision is perfectly

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in highways, structures, airports, urban and … New Delhi issued a letter to the petitioner on the subject service tax audit for the financial year 2002-03 to 2006-07 and informed the petitioner as follows: During the scrutiny of the records it was observed that … case of a firm and its partners after the amendment of section 23(5) by the Act of 1956. Nor is there any other enactment which

Krishna Kumar Rawat and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)210CTR(Raj)553; RLW2007(4)Raj3133

accruing as a result of such transfer. Apart from the fact that Section 50C was introduced by the Finance Act, 2002 w.e.f. 1st April, 2003 and was not available when the subject compulsory purchase order was passed, this provision … : [1996]219ITR190(Guj) E. Vittal and Anr. v. Appropriate Authority and Ors. (1997) 137 CTR (AP) 396 : (1996) 232 ITR 760 , Himmatlal Vadalia and Ors. v. Union of India and Ors. : [1998]232ITR854(MP) , Appropriate Authority

Commissioner of Income-tax Vs. Smt. Raj Kumari Vimla Devi and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 26(1); Stamp Act; Land Acquisition Act - Sections 23; Income Tax Act, 1961 - Sections 48 and 50C; Finance Act, 2002

Reported in : [2005]279ITR360(All)

bringing to tax on capital gain, Parliament has inserted Section 50C of the Income-tax Act, 1961, by the Finance Act, 2002, with effect from April 1, 2003, wherein it has been provided that the value adopted or assessed by … in instruments brought for registration. Equally it would not be a basis to determine the market value under Section 23 of the Land Acquisition Act, of the lands acquired in that area or town or the locality or