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Commissioner of Income Tax Vs. A.M. Habeeb

Court : Kerala

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 249(1), 253(6), 260A, 260A(2) and 260A(7); Wealth-tax Act, 1957 - Sections 27A; Kerala Court Fees and Suits Valuation Act, 1959 - Sections 52A - Schedule - Article 3; Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100; Kerala Court Fees and Suits Valuation (Amendment) Act, 2003

Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202

to be paid as provided under Section 52A r/w sub-item (c) of item (iii) of Article 3 of Schedule II to the Act. The standing counsel for the IT Department filed objection and maintained that only a Court … on which the fee for appeal provided under Section 260A of the IT Act was omitted by the Finance Act, 1999 is virtually resurrected in the Court Fees Act and that unlike under the very scheme of the … Act, 1959 (hereinafter referred to as 'the Act') inserted by the Kerala Court Fees & Suits Valuation (Amendment) Act, 2003 providing for Court fee payable on memorandum of appeal filed before the High Court against the orders of

Commissioner of Wealth Tax Vs. Mohan Exports India P. Ltd.

Court : Delhi

Subject : Direct Taxation

favour of the Assessee. Therefore it was not an 'asset' under Section 40 (3) of the WTA Nos. Finance Act 1983. The CIT (A) accepted the above plea and held that the value of the land at 8 … S. Muralidhar, J. 1. These appeals by the Revenue are directed against a common judgment dated 29th September 2003 passed by the Income Tax Appellate Tribunal ( ITAT ) in WTA Nos. 180, 181, 431 and 691/Del/96 … on 17th March 1993 again determining the value of property as per Schedule III of WTA at Rs. 4,19,45,260/-. 9. The Assessee's appeals for both … 17th March 1993 again determining the value of property as per Schedule III of WTA at Rs. 4,19,45,260/-. 9. The Assessee's appeals for both AYs

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

with amendments in Section 158BE, would be prospective i.e. it will take effect from 1st June, 2002. (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … took note of Article 271 of the Constitution along with Entry 82 of List 1 of the Seventh Schedule to the Constitution of India and Section 4 of the Act which is the charging section. It held … the Division Bench in the case of Commissioner of Income Tax, Central II v. Suresh N. Gupta[1].. The Division Bench held that the said proviso

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

block period, absence of specific assessment year in the block assessment would render the levy suspect. XXXXXXXXXXXX44 The Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … Paras A, B, C, D or E, as the case may be, of Part III of the First Schedule of the Finance Act of the year in which the search is initiated under Section 132 or requisition … B, C, D or E, as the case may be, of Part III of the First Schedule of the Finance Act of the year in

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

contention to the construction that should be given. Consequent to the deletion of the proviso by to the Finance Act, 2003.4. Section 43B was inserted by the Finance Act 1983 with effect from 1st April 1984. The two provisos … or borrowing, or(e) any sum payable by the assessee as interest on any loan or advances from a scheduled bank in accordance with the terms and conditions of the agreement governing such loan or advances, or(f) any … to which the provisions of Sub-clause (x) of Clause (24) of Section 2 apply, if such sum is credited by the assessee to the employee's

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 … could be levied by the Uttarakhand Legislature under entry 62 of the State List, contained in the Seventh Schedule of the Constitution of India. It was sought to be submitted, that the petitioner company was providing entertainment … 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

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

by the Government of Sikkim and entered into agreements with the State - Pursuant to amendment by the Finance Act, 2003, inclusion of new category of taxable services-"Business Auxiliary Service" - Issuance of notices to the respondents by the … Etc. List of Keywords Paper lottery; Online lottery; Betting and Gambling; Service Tax; Principal-principal agreement; Principal-agent agreement; Seventh Schedule; Sole purchasers/distributors of lottery tickets; Taxable services; Actionable claim; Negative list; Noscitur a sociis; Res extra commercium; Residuary … gambling which includes conducting of a lottery is regulated under Entry 34-List II, with Entry 62-List II being the taxation entry - Constitution of India

Assam Brook Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 3 and 5A; Additional Duty of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textile and Textile Articles) Act, 1978; Finance Act, 1978 - Sections 32(4); Finance Act, 2002; Finance Act, 2003 - Sections 157 and 157(3); Central Excise Rules, 1944 - Rule 8 and 8(1); Punjab Sales Tax Act

way of surcharge, at the rate of Rs. 1 per kg. was introduced by Section 157 of the Finance Act, 2003. The duty imposed, thereafter, was included in the First Schedule to the Tariff Act of 1985. The demand … was nil. With effect from the mid-night of 27th/28th February, 1999 excise duty at the rate of Rs. 2 per kilogram of bulk tea was introduced. As the levy was not accompanied by any exemption thereof to

Commissioner of Central Excise Vs. Ambari Tea Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Sales Tax

interest is leviable.4. The learned Senior Advocate appearing for the respondent companies submits that Section 157 of the Finance Act, 2003 does not specifically mention for recovery of interest for any delayed payment of additional duty of excise. In … duty of excise (tea and tea waste). - (1) In the case of goods specified in the Fourth Schedule, being goods manufactured in India, there shall be levied and collected for the purposes of the Union, by

Awal Manufacturing Co. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

In the appeal petition, the appellants have pleaded that notification No.43/97-ST dated 5.11.1997 was retrospectively amended by the Finance Act, 2003 as per twelfth; schedule to the Finance Act, 2003 and in the notes to the Finance Bill, 2003, … 1. Service tax of Rs. 10,017/-alone with interest and penalty of Rs. 2,000/- was levied on the appellants on the ground that during the period 16.11.1997 to 1.6.1998, the appellants were