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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 … within the block period computed, in accordance with the provisions of Chapter IV, on the basis of evidence found as a result of search or

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 … could not be added in computing the net wealth of the Assessee. 4. For AY 1985-86, initially the assessment was completed by an order under

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 … months and levied interest of Rs.7,12,296/­ on the tax amount of Rs.27,49,600/­. 4.2 The appellant being aggrieved by the order of the Assessing Officer filed

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 … 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

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 … iii) any customer care service provided on behalf of the client; or iv) any incidental or auxiliary support service such as billing, collection or recovery

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

Subject : Land Acquisition

2003, this provision no longer applies to mistakes of law in tax cases: see section 320 of the Finance Act 2004.) DMG says that it did not discover its mistake until the ECJ gave judgment (after the commencement … England and Wales (but not in Scotland: see the Prescription and Limitation (Scotland) Act 1973, section 6 and Schedule I, para 1(b)) under section 32(1)(c) of the Limitation Act 1980 which provides that, where the action is … as ACT, payment of tax which would not otherwise have fallen due. 4. The rule that ACT was payable on dividends was however subject to

Hindustan Coco-cola Beverage(P) Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Service Tax

sanctioned with effect from 8.7.99 is required to be reviewed in terms of the provision of the Eighth Schedule of the Finance Act, 2003 which on being re-assessed, it appears that an amount of Rs.2.20,18.124.00 is required … 23.12.2002. Pursuant to the said Notifications, certain benefits were availed of by the assessees. At that juncture, The Finance Act, 2003 (for brevity “the Act”) was brought into force and by virtue of Section 153 of the Act certain … Ozone Ayurvedics 1,01,20,672/- C.A. No.3385/10 Herbo Foundation 39,81,566/- C.A. No.3386/10 Belle Herbals 4,44,740/- C.A. No.3387/10 Eminent Healthcare 22,01,868/- C.A. No.3388/10 Tread & Patels 42,44,456/- C.A.Nos.3389/92/10

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

as, copra and menthol. The said tariff item was numbered as 2106. It was only pursuant to the Finance Act, 2001, that pan masala containing tobacco was classified in Chapter 24 as a tobacco product under tariff item … but shall be assigned to that State. Then comes Article 268A which was inserted by Constitution (88th Amendment) Act, 2003 (section 2) and is titled as 'Service tax levied by Union and collected and appropriated by the Union … Striking down Clause (10) of Notification No.VAT/1505/CR-382/Taxation-1 dated 21.1.2006 introducing Explanation to Schedule Entry A-45 of the MVAT Act, 2002 as discriminatory and hence ultra … Act, 1956, having its registered office at the address mentioned herein above. 4. Respondent Nos.1 to 4 are the authorities exercising powers together with the

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e) … which are produced or manufactured in India and at the rates set forth in the First and Second Schedules to the Central Excise Tariff Act, 1985. The proviso to this Section has further added that the duties … Act, 1962 read with Section 3 of the Customs Tariff Act, 1975. 4. Section 3 of the Customs Tariff Act, 1975 reads as under: “3.

Reliance Energy Limited Vs. the Grid Corporation of Orissa

Court : Appellate Tribunal for Electricity APTEL

Subject : Electricity

Reported in : (2006)LCAPTEL267

NESCO as the case may be is to enter into connected contract with respect to matters provided in Schedule IV appended to the said agreement. Schedule IV provides for entering into agreement for bulk supply, escrow agreement, loan … respect of the distribution license and such other direction as may fall within the provisions of The Electricity Act, 2003. No direction could be issued to the Appellant herein much less the directions issued in Para "DC". It … investors in this business. (ii) As a sequel to such a comprehensive financial restructuring proposal, designed and approved by the Commission, the licensees should take