Advanced Search Results

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … 13A was introduced. It was increased to twenty thousand rupees by the Election and Other Related Laws (Amendment) Act 2003 14 IT Act, Proviso (b) to Section 13A15IT Act, Proviso (c) to Section 13A10PART A12 By the Election

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 … services. Section 66(5) is being reproduced hereunder:66. Charge of service tax.-(5) With effect from the date notified under Section 137 of the Finance Act, 2001, there shall be levied a service tax at the rate of five per

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

collected in such manner as may be prescribed.(2) .....(3) .....(4) ......(5) With effect from the date notified under Section 137 of the Finance Act, 2001, there shall be levied a service tax at the rate of five per … 268-A are introduced giving authority to the parliament to legislate on service tax; that Section 65(12) of the Finance Act, 1994 defines 'Banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. The learned … backup was further provided by the introduction of Article 268-A in the Constitution vide the Constitution (Eighty-eighth Amendment) Act, 2003 which stated that taxes on services shall be charged by the Central Government and appropriated between the Union

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

in such manner as may be prescribed.(2) to (4)** ** **(5) With effect from the date notified under Section 137 of the Finance Act, 2001, there shall be levied a service tax at the rate of five per … 268A are introduced giving authority of the Parliament to legislate on service tax; that Section 65(12) of the Finance Act, 1994 defines 'Banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. The learned … backup was further provided by the introduction of Article 268A in the Constitution vide the Constitution (Eighty-eighth Amendment) Act, 2003 which stated that taxes on services shall be charged by the Central Government and appropriated between the Union

Ars and Co. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2005)(102)ECC316

the Act.Sub-section (4) of Section 4A as it stood prior to the amendment by Section 137 of the Finance Act, 2003 (32 of 2003) w.e.f. 14.5.2003, provided that if the manufacturer removed any excisable goods under Sub-section (1) without

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

Matched in: Advocate S.N. Soparkar, Sr. Adv.,; Swati Soparkar, Adv. for Petitioner No. 1 in Tax Appeal No. 539 of 2003 and Manish R. Bhatt, Adv. for Respondent No. 1 in Tax Appeal No. 539 of 2003 and Special Civil Application Nos. 3605 and 3960 of 2004,;

Union of India (Uoi) Vs. Amit Kumar Maheshwari

Court : Rajasthan

Subject : Service Tax

Reported in : 2009[13]STR119; (2009)22VST397(Raj)

on different types of business, did not get registration as required by the relevant chapter, introduced by the Finance Act, 1994, relating to imposition of Service Tax, hereafter referred to as the 'Service Tax Act', and notices were … tax department.8. Signature: _____________________9. Place: _________________________10. Date: _________________________Notes:(a) The service tax is payable @ 5% upto 14th May 2003, 8% for period between 14th May 2003 and 10th September 2004 and 10% for period after 10th September … Designated Authority:Sir,I hereby make the declaration for being registered in terms of Section 69 of the Finance Act, 1994 (32 of 1994).1. Name: ___________________________________2. Address … may gainfully quote the communication dt. 20-9-2004, which reads as under:D.O.F. No. 137/39/2004-CX.420th September 2004My Dear Chief Commissioner.Subject: Extra-ordinary taxpayer friendly scheme for instant registration

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

that the provisions of Section 43B are applicable, then, by virtue of the amendments brought about by the Finance Act, 2003, the deduction for Rs. 95,50,940 ought to be allowed inasmuch the Special Bench of this Tribunal in Kwality … the Rajasthan High Court in CIT v. Udaipur Distillery Co. Ltd. (2004) 187 CTR (Raj) 369 : (2004) 137 Taxman 201 (Raj) has held that first proviso to Section 43B relieved the hardship by making liberalized exception

Zee Telefilms Ltd. and Star India Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2004)(93)ECC553

rendered by them would come within the ambit of service tax in terms of Section 137 of the Finance Act, 1994.A show cause notice dated 7.12.2001 was issued to M/s Star India Pvt.Ltd. on the similar allegation regarding

The State Of Karnataka Vs. M/s. Samsung India Electronics Pvt Ltd

Court : Karnataka

Subject : Land Acquisition

VTK-2, KORAMANGALA BENGALURU-560 047.3. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY STRP No.08 OF2022AND CONNECTED MATTERS17DEPARTMENT OF FINANCE BENGALURU-560 001. ...PETITIONERS (BY SHRI. JEEVAN J.NEERALGI, AGA) AND: M/S. W.S. RETAIL SERVICES PVT. LTD NO.447 B, 1ST … OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES APPEALS-3, BENGALURU, DISMISSING THE APPEALS FILED UNDER SECTION621) OF THE KVAT ACT, 2003 AGAINST THE RE-ASSESSMENT ORDER DATED3006.2016 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-3.1) DVO-3 BENGALURU, UNDER SECTION691) OF … BY ITS MANAGER (BY SHRI. S.GANESH, ADVOCATE) THIS STRP IS FILED UNDER SECTION651) OF KARNATAKA VALUE ADDED TAX2003AGAINST THE JUDGMENT DATED1003.2021 PASSED IN STA NOS.88