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K.R. Palanisamy and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 44BBB, 44AC, 44AD, 45, 48, 50(2), 50C, 50C(2), 50C(3), 52(2), 53, 54, 54B, 54E, 54EA, 54EB, 54F, 54G, 54H and 206C; Finance Act, 2002; Stamp Act, 1899 - Sections 47A, 47A(1), 47A(5), 47A(10) and 75; Wealth Tax Act, 1957 - Sections 2, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 23A, 23A(1), 23A(6), 23A(7), 24(5), 34AA, 35 and 37; Registration Act, 1908; Stamp (Tamil Nadu Amendment) Act, 1967; Rajasthan Sales-tax Act - Sections 4A; Constitution of India - Articles 14, 246 and 265; Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 - Rules 4 and 5

Reported in : (2008)219CTR(Mad)323; [2008]306ITR61(Mad); [2009]180TAXMAN253(Mad)

J.1. In all these cases, the constitutional validity of Section 50C of the IT Act, 1961 introduced by Finance Act, 2002 with effect from the asst. yr. 2003-04 is questioned.2. The grounds of attack and argument made for and … transfer of a capital asset effected in the previous year shall, save as otherwise provided in Sections 53, 54 and 54B, 54E, 54EA, 54EB, 54F, 54G and 54H, be chargeable to income-tax under the head 'Capital gains',

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 … other 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

S.B. Construction Company Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Service Tax

Reported in : RLW2007(2)Raj1606; 2006[4]STR545; [2007]6STT385

bring 'Cargo Handling Service' also in the sweep of Service Tax and, therefore, Clause 20 was inserted vide Finance Act, 2002 w.e.f. 16-8-2002. The said Clause was renumbered as Clause 23 vide Finance Act, 2003 Clause 23 of Section … 1944 also applies to the service tax. The Act of 1944 provides for imposition of service tax by Section 54. Section 65 of Finance Act, 1994 provides and defines various services on which service tax is levied. The

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

- Finance Act, 1994 - Section 93(1) - Trade Union Act, 1926 - Maharashtra Value Added Tax (MVAT) Act, 2002 - Sale of Goods Act, 1930 – Collection of service tax – Notification exempting taxable services from service … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … exigible to tax under the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)98TTJ(Mum.)201

Act or else the proceedings in question would not have arisen. In relation to the insertion by the Finance Act, 2002, in the provisions of Section 158B(b) with retrospective effect from 1st July, 1995, the learned Counsel for the

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

pertained to a period prior to April, 1995, when Section 28AB of the Act was inserted by the Finance Act, 1996, interest on delayed payment of duty could not be levied on the appellant.9. Being dissatisfied with the … Jain, J.1. This appeal, by special leave, is directed against the final judgment and order dated 23rd April, 2002 rendered by the High Court of Judicature at Bombay in Writ Petition No. 633 of 2002, whereby the … customs duty was payable by virtue of the provisions contained in Sections 54 and 69 of the Act. Although, the amendment was allowed by the

Union Of India Vs. Vkc Footsteps India Pvt. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

three judge Bench, dealt with the validity of the provisions of Sections 65(12) and 65(105) (zm) of the Finance Act 1994, in so far as the said provisions sought to levy service tax on leasing and hire purchase. … by which refund under this sub-rule becomes admissible.” See also, Section 51 of the Maharashtra Value Added Tax Act 2002 read with Rule 60 of the Maharashtra Value Added Tax Rules 2005 81 PART F55The report of the … India .................................................................................... 11 D.1.1 Part I- Distinction between goods and services ................................ 11 D.1.2 Part II- Interpretation of Section 54(3) ............................................... 12 D.1.3. Part III- Legal Propositions ................................................................ 18 D.2 Assessees .......................................................................................... 21 D.3 Rejoinder by Union of

C.N. Anantharam Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)2SOT475(Bang.)

deposit.Lot of changes has been effected from the introduction of section 54 by the Finance Acts, such as Finance Act, 1982, Finance Act, 1985 and Finance Act, 1986. The scope of the amendment and effect to these amendments

Johnson Matthey Chemicals India Pvt. Ltd. Vs. The State of Maharashtra ...

Court : Mumbai

Subject : Land Acquisition

April 1973 by inserting a new section, namely, Section 6A. This section was further amended in 2002 by Finance Act, 2002. Section 6A of the CST Act deals with those contingencies where a dealer has sent any goods from one … March, 1989. (xxxiv) Moriroku UT India (P) Limited vs. State of Uttar Pradesh and Ors., (2008) 4 SCC 548. (xxxv) Merecer and Ors. vs. Craven Grain Storage Ltd., (1994) CLC 328, House of Lords. (xxxvi) Ariyaputhira Padayachi

Commissioner of Income Tax Vs. Sharda Kochhar

Court : Delhi

Subject : Land Acquisition

capital gains and deductions therefrom. The question which arises for determination is-why was Section 45(5) inserted by the Finance Act, 1987, w.e.f. 1-41988?. Under Section 45(1), profits or gains arising from the transfer of a capital asset effected … the Income Tax Act, 1961, (Act, for short) pertains to assessment year 1988-99. By order dated 9th January, 2002, the following substantial questions of law were admitted for adjudication:“(A) Whether the amount of Rs.72,80,752/- received by the … stood further amended (w.e.f. 1-4-1991) so as to include reference to Section 54-H and Section 45(5)(a) which, as stated above, stood amended (w.e.f. 1-4-1988). The