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Smt. Sudama Devi Vs. State of Bihar and ors.

Court : Patna

Subject : Motor Vehicles

Acts : Bihar Motor Vehicles Taxation Act, 1994 - Sections 2, 5 and 7; Bihar Finance Act, 2002; Motor Vehicles Act, 1988 - Sections 2(11), 2(14), 2(22), 2(26), 2(29), 2(33), 2(35), 2(47) and 41(4)

of vehicles ranging from personalised vehicle to transport vehicle. The Taxation Act including Schedules were amended by Bihar Finance Act 11 of 2002 and Schedule II contains a provision with regard to additional motor vehicles tax on transport … bus or a private service vehicle. The notification No. 451(E) dated 19.6.1992 issued by the Central Government under Section 41(4) of the Act clearly shows the types of vehicle, i.e. transport vehicle and non-transport vehicle. The omnibus has

Salem Textiles Limited Vs. Authorized Officer of Phoenix Arc Private L ...

Court : Chennai

Subject : Land Acquisition

(Regulation) Act, 1956, and (iii) The Sick Industrial Companies (Special Provisions) Act, 1985. It is, by virtue of Section 41 of the Securitisation Act, 2002, read with the Schedule thereto that two provisos were inserted under the already … High Court went to the extent of holding that in the light of Section 35 of the Securitisation Act, 2002, Section 22 of SICA does not survive anymore. (vi) In Nabha Industries Ltd vs. Punjab State Industrial Development Corporation … time, the Parliament was conscious of the fact that recovery of amounts financed by State Financial Corporations to industries, may pose difficulties, if the Financial

Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 2(24), 17, 28, 41, 44, 45, 59, 80HHC, 139(1), 139(3), 143(1A), 143, 144, 147, 160(1), 256(2), 271, 271(1) and 280D; ;Taxation Laws (Amendment) Act, 1975; ;Finance Act, 2002 - Sections 271(1); ;Finance Act, 1993 - Sections 143(1A); ;Constitution of India - Article 141

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

have been concealed or inaccurate particulars have been furnished.'Section 271(1)(c) of the Act has been further amended by Finance Act, 2002, by which Clause (iii) and Expln. 4 has been modified. After the amendment section reads as follows :'(iii) … by the beneficiary.(v) any sum chargeable to income tax under Clauses (ii) and (iii) of Section 28 or Section 41 or Section 59;(va) the value of any benefit or perquisite taxable under Clause (iv) of Section 28;(vi) any

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 … has to be taxed in the year when the liability is reduced as provided in terms of Section 41(1)(a) Explanation 2. Therefore, whenever there is fluctuation in any previous year, Section 43A(1) comes into play. Section 43A(1)

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 … 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

Malappuram District Parallel College Association and ors. Vs. Union of ...

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(27), 65(105), 66 and 69; Constitution of India - Article 14; Constitution (86th Amendment) Act, 2002 - Articles 21A, 41 and 45; Income Tax Act - Sections 10(22), 10(23C) and 11

Reported in : (2005)199CTR(Ker)453; 2006[2]STR321

tax treating parallel college as 'commercial training or coaching centre 'within the meaning of Section 65(27) of the Finance Act, 1994, hereinafter called the 'Act'. Individual notices issued to parallel colleges by the Central Excise Department demanding registration … any form is against the Constitution. They have referred to new Article 21A introduced by Constitution (86th Amendment) Act, 2002, which provides for free and compulsory education to children of the age of 6 to 14 years and … children until they complete the age of six years. Of course Article 41 also provides that the State shall within its economic capacity and development

Ram Nath Jindal Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)251

has not been claimed by the assessee. This position is further obvious from the fact that in the Finance Act, 2001, Explnation 5 has been inserted in section 32(1)(ii) with effect from 1-4-2002. It has been inter alia … right in law in holding that the Income Tax Officer had correctly worked out the profit under section 41(2) on the sale of truck No. HRN 345 ?'2. The relevant facts as disclosed in the statement of

Bikanerwala Foods Pvt. Ltd. Vs.uoi and Ors.

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

M/s. Raj Shipping and Another Vs. The State of Maharashtra, Through th ...

Court : Mumbai

Subject : Miscellaneous

Finance Minister. The relevant paragraph of the judgment is as follows: â˜11. In the year 1967, through the Finance Act No. 2, the words beginning from word 'which to 1967' were omitted. Thus exemption from income-tax was allowed … Petition are within the State of Maharashtra so as to be taxable under the Maharashtra Value Added Tax Act, 2002 (for short âthe MVAT Actâ?) and therefore the action of the Respondents treating it as such can be … the MVAT Act. 18. The Respondent No. 1 has issued Notification No.VAT.1506/ CR-135-B/Taxation-1 dated 30.11.2006 in terms of Section 41(4)(b) of the MVAT Act, 2002 exempting the sales of motor spirit made at the retail outlet. Accordingly, the

Glaxo Smith Kline Asia P. Ltd. Vs.assess. Auth. Special Zone Trade

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section