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Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya

Court : Gujarat

Subject : Direct Taxation

the category of assessees and for some years, there is no surcharge at all.... . . . (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … the block period 1990-91 to 1999-2000 in light of the provisions contained in Part I of the First Schedule to the Finance Act, 2000?" 2. The assessee firm is engaged in the business of land development and … involved in the present Tax Appeal is now not res integra in view of the decision of the Hon'ble Supreme Court in the case of

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 … a total undisclosed income of Rs.85,18,819/-. After sometime, the Assessing Officer, on verification of working of calculation of tax, observed that surcharge had not been

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 … Officer ( AO ) noted that the Assessee had not disclosed the value of the property in its total taxable wealth. In response to a

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 … COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3704 OF2012K.L. Swamy ...Appellant(s) Versus The Commissioner of Income Tax & Anr. …Respondent(s) WITH CIVIL APPEAL No.3706

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 … Information and Broadcasting for an amount of Rs. 40 crores, to be valid for the duration of the period of licence. Only after making the

B.S. Patel Vs. Deputy Commissioner of Income Tax

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2008)215CTR(MP)333

43B has been omitted from the statute book (i.e. from Section 43B) though w.e.f. 1st April, 2004 by Finance Act, 2003, but the said omission will have its retrospective effect from the date of insertion of Section 43B ibid … loan or borrowing, or(e) any sum payable by the assessee as interest on any term loan from a scheduled bank in accordance with the terms and conditions of the agreement governing such loan, or(f) any sum payable … PF and Rs. 96,789 deposited towards ESI. The AO was of the view that since these payments were made by the assessee subsequent to the

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, … appellants have claimed that they are small scale unit and, therefore, their appeal should be allowed.2. Shri Bipin Verma, learned JDR pleads that even though in the orders of the lower authorities, it is mentioned that the

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 … JURISDICTION CIVIL APPEAL No.3380 OF2010Hindustan Coca Cola Beverage (P) Ltd. ... Appellant Versus Union of India and others ... Respondents WITH CIVIL APPEAL No.3381 OF2010

In Re: Nageshwar Investment Ltd.,

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

in the shares of the company by executing large volume of transactions among themselves 2.22 Goenka Business & Finance Ltd., another of the "small cap" companies listed on the CSE, witnessed a significant price fall during the … 2003 and Regulation 7 read with code of conduct as specified in Scheduled II of SEBI (Stock Brokers and Sub-brokers) Regulations, 1992. There was a … capitalization, commonly referred to as "small cap stocks" or "penny stocks" during the year 2005. SEBI had taken action, including initiation of formal investigation against several such companies, their promoters, brokers and unscrupulous traders which are listed … / reports with the exchange: b) Share-holding pattern for the years 2002-03, 2003-04, 2004-05 and 2005-06. c) Unaudited quarterly results in respect of the 2nd … of the following companies witnessed a sharp price variation ranging from 69% to 323% within a short

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 … 2 S.C.R. 756 : 2025 INSC 181 Union of India & Others v. Future Gaming Solutions Pvt. Ltd. & Another Etc. (Civil Appeal No(s). 4289-4290