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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

cent of the gross amount charged by the service provider) even under the Finance Act, 2002.19(iii). Under the Finance Act, 2003, the term 'broadcasting' was re-defined through Section 65(15), which is being extracted hereunder:65. Definitions.- In this Chapter, unless … any State also, have power to make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the 'Concurrent List').(3) Subject to Clauses (1) and

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

the constitutional validity of Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003 as well as Section 71A of the Finance Act, 1994, therefore, the matter was subjudice. The Hon'ble the … from 16^th day of July 1997 and ending with the 16^th day of October 1998, the provisions of Chapter V of Finance Act 1994 (i.e. relating to service tax) shall be deemed to have effect subject to … orders-in-original confirming service tax demand in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act,

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

Court : Mumbai

Subject : Service Tax

the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause … 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 … have been extensively referred in the Petition, reveals that the Parliament may have by the Constitution (Eighty-eighth Amendment) Act, 2003 inserted Entry-92C in List-I relating to œTaxes on services? from the date to be notified. However, no such … the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of India. 12. It is

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in Part … the burden will fall on Mr Gibson and others who have covenanted with Jewson to bear those liabilities. 2. That issue depends primarily on the correct construction and application of Chapter 3D of the Income Tax (Earnings

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 … on the question of the legislative competence of Parliament to enact the law, and assuming the amendments in 2003 to be legal for the time being, we reject the submission of the writ petitioners that by the … the rate specified in Section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable … entries namely Entry 97 of List I and Entry 56 of List II. It has been recognised in Godfrey Phillips that there is a complete

Commissioner of Income Tax and anr. Vs. Desh Rakshak Aushdhalaya Ltd.

Court : Uttaranchal

Subject : Direct Taxation

Reported in : (2008)218CTR(Uttranchal)7; [2009]313ITR140(Uttaranchal); [2009]178TAXMAN453(NULL)

Revenue, on the ground that deletion of second proviso to Section 43B of the IT Act, 1961 by Finance Act, 2003, is not retrospective in effect, and as such, the Tribunal has allegedly erred in law in treating it … April, 2003. It is also necessary to be kept in mind that Section 43B contains provision in the Chapter IV of computation of business income of the assessee. As such, the object of the aforementioned proviso contained … 16th Oct., 2000, in which the AO has made addition of Rs. 2,98,924 as per the provisions of Section 2(24) of the Act, on account

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)289

Section 234D 7. He submitted that Section 234D was introduced in Chapter XVII in the Act by the Finance Act, 2003. To advance his arguments, he referred to the scheme of the Act as laid down in the various … and reliefsChapter XII-B - Special provisions relating to certain companiesChapter XTV - Procedure for assessment 8. Referring to Chapter II and the provisions of Section 4, he contended that it has four essential ingredients namely : (i) Central

Honeywell International (India) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)108TTJ(Delhi)924

the profit of the other unit/business, if any, as per Section 70 of the Act.Prior to amendment by Finance Act, 2003 with retrospective effect from 1st April, 2001, provision of Sub-section (6) of Section 10A of the Act provided … mean the total income computed in accordance with the provisions of the Act, before making any deduction under Chapter VI-A of the Act. The scheme of the Act as to the manner of computation of total income, … much consideration on the fact that Section 10A is included in Chapter III of the IT Act which is titled as "Incomes which do not

Dewan Chand Amrit Lal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2006)98ITD200(Chd.)

The following Clause (d) shall be inserted after Clause (c) of Sub-section (1) of Section 271 by the Finance Act, 2005, w.e.f. 1st April, 2006: (d) has concealed the particulars of the fringe benefits or furnished inaccurate particulars … may be pertinent to mention that when the matter came up before the Special Bench on 25th July, 2003, it was found that in the case of Shri Naresh Kumar, the AO had issued intimation under Section … advocate, who appeared as an intervener, contended that Section 271D falls in Chapter XXI and all the provisions contained in this chapter shall have to … 263 and category-Ill covers all other cases not falling within categories-I and II. The period of limitation for the cases falling under category-I is as

Asstt. Cce and ors. Vs. V. Krishna Poduval and ors.

Court : Kerala

Subject : Direct Taxation

Reported in : (2006)199CTR(Ker)581

sub-section (2) of section 73 relates to notices issued prior to the day on which the Finance Bill, 2003, receives the assent of the President-,(2) any amount paid to the credit of Central Government prior to the … disposed of by this common judgment.2. The matter relates to payment of service-tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The revenue is the appellant in both the … may be, Deputy CCE in the course of any proceedings under this Chapter is satisfied that any person has, with intent to evade payment of