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Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

The liability of service providers to service tax was continued under Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104) as meaning 'a person to whom any service … of services, was not raised in that case. (ii) that the decision was without jurisdiction because of Article 131 of the Constitution, and (iii) that every assessment year gave rise to a fresh cause of action. According

Deputy Commissioner of Income Tax Vs. Shubham Industries

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2007)106TTJLuck34

Section 142A of the IT Act, 1961. He submitted that the said section has been inserted by the Finance Act, 2004, effective from 15th Nov., 1972. He submitted that the order of the Tribunal dt. 9th Nov., 2004, … of Dr. Avinesh Kumar Agarwal (supra). This judgment was rendered in September, 2003 i.e. before the insertion of Section 142A, and hence, the law declared … miscellaneous applications are not relevant. He further submitted that the AO made a reference to the DVO under Section 131(1) of the IT Act, 1961, and the apex Court has held in the case of Smt Amiya Bala

Bihar Chamber of Commerce Vs. Bihar Electricity Regulatory Commission ...

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Education

The Appeal No. 131 of 2012 has been preferred by the Appellant under Section 111 of the Electricity Act, 2003 against the Order dated 30.3.2012 passed by the Bihar Electricity Regulatory Commission (hereinafter called the State Commission) in … the Board? F. whether the State Commission has erred by adopting a methodology for calculation of interest and finance charges which are not provided for in the Regulations, 2007? G. whether the State Commission has erred in

Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

-B of the Income-tax Act. Chapter XIV-B consisting of sections 158B to section 158BH was introduced by the Finance Act, 1995 with effect from 1.7.1995 to make procedure of assessment of search cases more effective. The chapter is … Appellate Tribunal (the Tribunal, for short) in IT(SS)A. No.52/Delhi/2003 dated 19th January, 2003 deleting addition of Rs.61,80,000/- as undisclosed income on merits and also on … Respondent/assessee himself had not given gift during the last 10 years. Respondent/assessee in his subsequent statement recorded under Section 131 of the Act on 6th January,2000 had again accepted and admitted that the gifts were bogus and had

The Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

-B of the Income-tax Act. Chapter XIV-B consisting of sections 158B to section 158BH was introduced by the Finance Act, 1995 with effect from 1.7.1995 to make procedure of assessment of search cases more effective. The chapter is … Appellate Tribunal (the Tribunal, for short) in IT(SS)A. No.52/Delhi/2003 dated 19th January, 2003 deleting addition of Rs.61,80,000/- as undisclosed income on merits and also on … Respondent/assessee himself had not given gift during the last 10 years. Respondent/assessee in his subsequent statement recorded under Section 131 of the Act on 6th January,2000 had again accepted and admitted that the gifts were bogus and had

Coral Cosmetics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1999 - Sections 131 and 132; Central Excise Act, 1944 - Sections 4, 37 and 37(2); Central Excise Rules, 1944; Central Excise (Amendment) Rules, 1997 - Rule 57F and 57F(17); Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Constitution of India - Articles 14, 19(1) and 141

Reported in : 2009[16]STR371

V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted in Section 37(b) of the Central … goods existed.16. Mr. Setalwad further submits that in Samtel India Ltd. v. Commissioner of Central Excise, Jaipur : 2003 (155) E.L.T. 14 (S.C) the Supreme Court was dealing with two appeals where the Appellants had been denied

U.A.E. Exchange Centre Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 5, 5(2), 9(1), 90, 90(2), 131, 139, 148, 245Q(1), 245N, 245O, 245P, 245Q, 245R, 245R(1), 245R(6), 245S, 245T, 245U, 245U(2) and 245V; Finance Act, 1993; Evidence Act; Code of Criminal Procedure (CrPC) , 1973 - Sections 193, 195 and 228; Indian Penal Code (IPC) - Sections 196; Constitution of India - Articles 136, 226 and 227; Code of Civil Procedure (CPC) , 1908

Reported in : (2009)223CTR(Del)250; [2009]183TAXMAN495(Delhi)

are contained in Chapter XIX-B of the Act, which was introduced in the Act, by virtue of the Finance Act, 1993 w.e.f. 1st Jan., 1993. The said chapter consists of sections commencing from Section 245N, Section 245V. Section … 'the Authority') dt. 26th May, 2004 passed in AAR No. 608 of 2003 [reported as UAE Exchange Centre LLC, In re (2004) 189 CTR (AAR) … all the powers of the Civil Court under the Civil Procedure Code, 1908 (CPC) as referred to in Section 131 of the Act, while exercising its power under this chapter. Section 245U(2) provides that the Authority is deemed

Larsen and Toubro Ltd. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : Other Taxes

Acts : Constitution of India - Articles 3, 19(1), 265, 277, 278, 286 and 372; Madhya Pradesh Commercial Tax Act, 1994 - Sections 4 and 9; Madhya Pradesh Commercial Tax (Amendment) Act, 1995; Madhya Pradesh Reorganisation Act, 2000 - Sections 2, 3, 75, 76,77, 78,79, 80, 81, 83, 85, 113, 119 and 120; Madhya Pradesh Deferment of Tax Rules, 1986; Madhya Pradesh General Sales Tax Act, 1958 - Sections 12 and 22D; Central Sales Tax Act, 1956 - Sections 8(5) and 13; State Re-organisation Act, 1956 - Sections 15; Punjab New Capital (Periphery) Act, 1952; Hyderabad General Sales Tax Act, 1950; Madras General Sales Tax Act, 1939; Punjab Reorganisation Act, 1966 - Sections 89; Adaptation of Laws Order, 2002; Chhattisgarh Vanijyik Kar Adhiniyam

Reported in : [2004]137STC269(MP)

case of Bhagwati Coke Industries Pvt. Ltd. v. State of Jharkhand [2003] 131 STC 667; (2003) 2 STJ 73 wherein the division Bench was in … to any such benefit has to be considered with reference to the statutory orders made under the Bihar Finance Act because notwithstanding the terms of the policy, unless corresponding provisions are made by issuing notifications/orders under the Bihar … the writ petitioners were granted benefit of deferment of tax by notification issued on February 19, 1991 under Section 12 of the M.P. General Sales Tax Act, 1958 and Section 8(5) of the Central Sales Tax Act,

M.P. State Electricity Board Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Civil

Acts : Madhya Pradesh Reorganisation Act, 2000 - Sections 2, 37, 42, 43, 58, 58(1), 58(2), 58(3), 58(4), 58(5) and 75; Electricity (Supply) Act, 1948 - Sections 12; States Reorganisation Act, 1956; Constitution of India - Articles 14, 19 and 32; Electricity Act, 2003 - Sections 131; Road Transport Corporations Act, 1950; Warehousing Corporations Act, 1962; General Clauses Act - Sections 14; Imports and Exports Control Act

Reported in : JT2006(8)SC629; 2006(9)SCALE194; (2006)10SCC736

and in particular in ignoring the provisions contained in the proviso appended to Section 131 of the Electricity Act, 2003.(iv) Apportionment of assets and liabilities pursuant to fixation of cut-off date as 15.11.2000 had caused serious prejudice to … 5,234.22(100%)3,460.41(66%)1773.81(34%)AverageRealisableTariffPaise/KWH276255329(e) The effect of the bifurcation as per the impugned notifications dated 2.11.2004 & 4.11.2004 on the MPSEB finances are as under:Particulars MPEB After Bifurcation MPSEB CSEB Total Income 5,993.02 3,991.27 2,001.75 -Sale of Power 5,318.60 3,543.65

State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

Subject : Land Acquisition

provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State … No.139/2015 T.C.(C) No.138/2015 T.C.(C) No.137/2015 T.C.(C) No.140/2015 C.A. No.3759-3760/2016 T.P.(C) No.974/2016 JUDGMENT SANJAY KISHAN KAUL, J.1. The Electricity Act, 2003 (hereinafter referred to as the ‘said Page 1 of 84 Act’) provides for Central and State Regulatory Commissions. … for power generation and transmission of power respectively by restructuring the Tamil Nadu Electricity Board in compliance of Section 131 of the said Act and are State owned companies.52. The original petitioner seeks to impute bias against these