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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 … financial inputs besides a cumbersome procedure of clearances.3. Tata Sky Limited, the petitioner in Writ Petition (M/B) No. 4 of 2010 is a company incorporated under the Companies Act, 1956. The petitioner company has its registered office

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)

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 in … 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

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

the assessment year under consideration. The learned Counsel then referred to Explanatory Notes on the provisions of the Finance Act, 2003, relevant extract of which reads as under: 31.1 Entities that are created under an Act of Parliament have … i.e., economic development of rural masses and improving their quality of life through co-operatives efforts as detailed in Chapter IV of the NDDB Act. The word "grant" means monetary aid or an act of providing subsidy. When it

Commissioner of Income Tax Vs. M/S.Sheth Developers (P) Ltd.

Court : Mumbai

Subject : Direct Taxation

32;]” It would be pertinent to note that the words “this Act” in parenthesis were substituted by the Finance Act of 2002 with retrospective effect from 1/7/1975. Prior to the above amendment the words were “Chapter IV”. Further

Commissioner of Income Tax Vs. M/S.Sheth Developers (P) Ltd.

Court : Mumbai

Subject : Direct Taxation

the amendment, according to the explanation the total income or loss was to be computed in accordance with Chapter IV of the said Act. Consequent to the amendment by Finance Act, 2002 with retrospective effect from 1/7/1995 the … 32;]” It would be pertinent to note that the words “this Act” in parenthesis were substituted by the Finance Act of 2002 with retrospective effect from 1/7/1975. Prior to the above amendment the words were “Chapter IV”. Further

Clariant International Ltd. and anr. Vs. Securities and Exchange Board ...

Court : Supreme Court of India

Subject : Civil

Acts : Securities and Exchange Board of India Act, 1992 - Sections 2(2), 4(1), 4(3), 5(1), 5(2), 11, 11B, 14, 14(2), 14A, 14A(7), 15M(2), 15Z, 18(5) and 24; Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 - Regulations 2, 10, 12, 14(3), 16, 20, 21, 21(6), 22(12), 44 and 45; Unit Trust of India Act, 1963; Companies Act, 1956; Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 - Sections 7; Securities Contracts (Regulation) Act, 1956; Depositors Act, 1996; Code of Civil Procedure (CPC) - Sections 34(1) and 34(2); Companies Act, 1913; Motor Vehicles Act; Planning and Compensation Act, 1991; Corporate Law Economic Reform Programme Act, 1999; Corporation Act, 2001; Telecom Regulatory Authority of India Act, 1997

Reported in : AIR2004SC4236; IV(2004)BC449; [2004]122CompCas112(SC); (2004)4CompLJ52(SC); JT2004(7)SC69; (2004)4MLJ122(SC); 2004(7)SCALE180; (2004)8SCC524; [2004]54SCL519(SC); 2005(1)LC1

Matched in: Citation AIR2004SC4236; IV(2004)BC449; [2004]122CompCas112(SC); (2004)4CompLJ52(SC); JT2004(7)SC69; (2004)4MLJ122(SC); 2004(7)SCALE180; (2004)8SCC524; [2004]54SCL519(SC); 2005(1)LC1

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu Udyog Bharati and Anr. v. Union of India and … of similar services were not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

no question of Parliament overruling the decision of the Supreme Court by passing Finance Act, 2000, and the Finance Act, 2003, to amend the provisions retrospectively. It was held in that context that a Legislature is competent to remove … total income of the previous years falling within the block period computed, in accordance with the provisions of Chapter IV, on the basis of evidence found as a result of search.... Where any search has been conducted under

C.I.T and Anr Vs. M/S Yokogawa India Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

to the aforesaid amendment and the provisions of Section 10A of the Act, as further amended by the Finance Act, 2003 with retrospective effect from 1.04.2001 may be conveniently set out below.5. Section 10A of the Act, as it … domestic sales would have to enter into the computation under the head “profits and gains from business” in Chapter IV and denied the benefit of deduction. The provisions of Sub-section 6 of Section 10A, as amended by the

Chandra Prakash Agrawal Vs. Assistant Commissioner of Income-tax and o ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15(1), 15A(1), 32(2), 68, 69, 69A, 69B, 69C, 113, 129, 132, 132(1), 132A, 132A(2), 132A(3), 132B, 132(4A) to 132(14), 139, 139(1), 142, 142(1), 142(2A), 143, 143(1), 143(1B), 143(2), 143(3), 144, 145, 147, 148, 158BA, 158BA(2), 158B to 158BI, 234A, 234B, 234C, 245C, 245D(1), 245D(2), 245D(4), 245H, 246, 246A, 253, 263, 271(1), 271A, 271B and 278D; ;Income Tax Act, 1922 - Sections 22(4), 37 and 131(1); Finance Act, 1995; Finance Act, 2001; Finance Act, 1998; Emergency Powers Act, 920

Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)

been delivered to the requisitioning authority.12. Chapter XTV-B containing Sections 158B to 158BH has been inserted by the Finance Act, 1995, with effect from July 1, 1995. As is clear from the heading given under Chapter XTV-B, it … of Section 158BB of the Act. Prior to substitution of the phrase 'in accordance with the provisions of Chapter IV, on the basis of evidence found as a result of search or requisition of books of account or … assets are requisitioned under Section 132A after the 31st day of May, 2003.11. From a reading of Section 132A of the Act it is clear