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Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 48, 132, 132A, 132(3), 139, 139(1), 140, 140A, 142, 142A, 142(1), 147 and 153; Finance Act, 1995 - Sections 158B to 158BH; Finance Act, 2003 - Sections 32A, 130, 132, 132A, 132B, 139, 140A, 142, 142(1), 142(2A), 143, 143(2), 143(3), 147, 148, 149, 151, 153, 153A, 153B, 153C, 234A, 234B, 245C, 245D, 245D(1), 245Q, 245Q(1), 245R, 245R(3), 245R(7), 246A and 276CC

Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

Section 32A was executed. In 2003, new provisions i.e. Sections 153A, 153B and 153C have been inserted in Finance Act, 2003 (32 of 2003) relating to assessment in case of search or requisition made on or before 1.6.2003, specifying … the books of account or other documents or assets by the Authorized Officer.153C. [(1)] Notwithstanding anything contained in Section 130, Section 147, Section 148, Section 149, Section 151 and Section 153, where the Assessing Officer is satisfied that

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

Constitution; Cooley on Taxation - referred to.List of Acts Constitution of India; Finance Act, 1994; Finance Act, 2002; Finance Act, 2003; Finance Act, 2004; The Kerala Tax on Luxuries Act,1976; Uttarakhand (Uttar Pradesh Entertainment and Betting Tax Act, 1979; … Phrases - “Broadcasting” and “Broadcasting agency or organization” - Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 - Section 65(13). [Para 17.14-17.18] Constitution … 468; M/s Hoechst Pharmaceuticals Ltd. v. State of Bihar [1983] 3 SCR 130 : AIR 1983 SC 1019 - relied on. Anjum Kadari v. Union

Metal Weld Electronics Vs. Cest Tax Appellate Tribunal

Court : Chennai

Subject : Land Acquisition

the appeal itself. It has to be taken note of that the provision for appeal was inserted by Finance Act, 2003 by deleting the provision for reference and the appeal was to be considered on substantial questions of law.13. … are filed despite their being a provision for appeal under Section 35-G relating to the Excise Act and Section 130 in relation to the Customs Act, stating that the orders under challenge passed by the CESTAT are not

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Tribunal, for the disposal of the appeal out of which the reference had arisen. (viii) The Finance (No.32) Act, 2003 introduced a new Section 130. The remedy of a reference to the jurisdictional High Court, was substituted by … appellate authority, against orders passed by the Board. With introduction of Service Tax, under Chapter V of the Finance Act, 1994, CEGAT was conferred the jurisdiction to hear appeals in cases pertaining to service tax disputes as well.

Steel Authority of India Ltd Vs. Designated Authority, Directorate Gen ...

Court : Supreme Court of India

Subject : Customs

under Section 129DD (Substituted by Act 21 of 1984) was also vested with a revisional jurisdiction.4. By the Finance Act No.2 of 1980, a quasi- judicial authority, namely, Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) was constituted … as envisaged by the Constitution cannot altogether be lost sight of particularly when different statutes like the Electricity Act, 2003; Companies Act 2013, National Green Tribunal Act, 2010, Telecom Regulatory Authority of India Act, 1997, by way of … no provision of appeal to the jurisdictional High Court against the order of the appellate tribunal. However, under Section 130 of the Act a Reference jurisdiction was vested in the High Court on a question of law not

Deputy Commissioner of Income Tax Vs. Raj Kumar Agarwal [Alongwith Ita

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2006)102TTJ(Jodh.)991

Khushlal Chand Mrmal Kumar . The later decision was rendered after considering the amendment in Section 158BB by Finance Act, 2002 with retrospective effect from 1st July, 1995.There is no dearth of the orders passed by the Tribunal … cross-objections by the assessees arise out of the common order passed by the learned CIT(A) on 3rd March, 2003 in relation to block period 1st April, 1990 to 31st Oct., 2000. Since common issues are raised in … was taken in Agarwal Motors v. Asstt. CIT (2000) 66 TTJ (Jab) 130 : (1999) 68 ITD 407 (Jab), Smt. Noena Syal v. Asstt. CIT

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

Subject : Land Acquisition

Madan Gopal Kabra, (1954) 24 ITR 58 = (AIR 1954 SC 158) while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of ITR) = (at p. 162 of AIR) … it has been held by our Court in SadashivDurgaji Ambhore v/s State of Maharashtra reported in 1992 Mh.L.J. 1300 as under:- “8. Coming to the scheme of the U.L.C. Act it is crystal clear that no person

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … conferred by statute. (Halsbury's Laws of England, 3rd Ed., Vol. II, p. 130 and the cases cited there). The fact that the aggrieved party has … any sort as per Sec. 194B of the Income Tax Act and consequently hold that the provisions of section 194B are not applicable to the petitioners. W.P.NO.6674/2013 BETWEEN: M/s Mysore Race Club Limited A company incorporated under

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … conferred by statute. (Halsbury's Laws of England, 3rd Ed., Vol. II, p. 130 and the cases cited there). The fact that the aggrieved party has … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

Commissioner of Income Tax-i Vs. Vardhman Polytex Limited

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2008)214CTR(P& H)561; [2008]300ITR186(P& H)

36(1)(iii) or 37 cannot be claimed which stands clarified by the insertion of the proviso therein under the Finance Act, 2003. As such the assessee cannot claim any benefit of Section 36(1)(iii) or Section 37 in this case. The