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Ambica Industries Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : CivilExcise

Acts : Central Excise Act, 1944 - Sections 33, 35C, 35G, 35G(1), 35G(9), 35H, 36B, 66, 66(1), 66(2), 66(8) and 274(2); Finance Act, 2003 - Sections 144 and 145; Income Tax Act, 1961 - Sections 256(2); Code of Criminal Procedure (CrPC) ; Income Tax Act, 1922 - Sections 33, 66 and 66(1); Customs Act; Companies Act, 1956 - Sections 1A, 2(11), 10A and 10F; Code of Civil Procedure (CPC) - Sections 20, 100, 100(1), 141 - Order 2, Rule 2 - Order 23, Rule 1

Reported in : 2007(213)ELT323(SC); JT2007(8)SC467; 2007(8)SCALE488; (2007)6SCC769; [2007]9STT1; (2009)20VST1(SC)

on or before 1.7.2003. Final orders passed after the said date by reason of Section 144 of the Finance Act, 2003 were made appealable to the High Court under an entirely substituted Section 35G, whereas Section 145 of the … local limits of whose jurisdiction-(c) the cause of action, wholly, or in part, arises.40. Although in view of Section 141 of the Code of Civil Procedure the provisions thereof would not apply to writ proceedings, the phraseology used

Commissioner of Income Tax Vs. Nexus Computer (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 2003; Income Tax Act, 1961 - Sections 36(1), 43B and 143(1); Constitution of India - Article 141

Reported in : (2008)219CTR(Mad)54; [2009]313ITR144(Mad); [2009]177TAXMAN202(Mad)

delayed even though the payment tendered before the due date. Having regard to this unintended hardship, by the Finance Act, 2003, in the first proviso to Section 43B the words, brackets and letters referred to Clause (c) or Clause … contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141 of the Constitution. Secondly, other than the declaration of law, whatever is stated in the order are the

Gmr. Hyd. International Airport Ltd., Vs. Central Board of Excise and ...

Court : Andhra Pradesh

Subject : Land Acquisition

Reported in : 2012(5)ALD177

in India. (2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as amended … 14,19 (1 (g) and Articles 265 and 300-A of the Constitution of India apart from being contrary to Section 141 (2) and 157 of the Customs Act, 1962 (ii) by declaring that Notification No.26/2009-Customs (N.T.) dated 17-3-2009 to

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

relevant point of time. 5. BSNL got itself registered under the provisions of the Service Tax under the Finance Act, 1994 and paying service tax regularly. BSNL also got registered under the provisions of Karnataka Sales Tax Act … agreed to be severed before sale or under the contract of sale;” 76. In Karnataka Value Added Tax Act, 2003, Section 2(15) defines the term “Goods” as under:- “Goods” means all kinds of movable property (other than newspaper, actionable … is no sale of such goods involved in a telecommunication service. ARTICLE 141 OF THE CONSTITUTION OF INDIA 106. The case of the petitioners/appellants is

V.S. Gupta Vs. Punjab National Bank

Court : Delhi

Subject : Banking

Acts : Negotiable Instrument Act - Sections 138, 141, 141(1) and 141(2); Companies Act - Sections 2, 2(24), 5, 209A(8) and 291; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Indian Penal Code (IPC) - Sections 420

Reported in : [2010]154CompCas1(Delhi)

Ltd. on 20.8.1994 whereas cheques in question were issued in the year 2003 and she was not a Director of the Company at that time. … carrying on the management and day to day affairs of Company and were responsible for everything related to finances of the company. It has been further alleged that accused No. 1 which had availed credit facilities from … proceedings including the proceeding dated 18.2.2005. It has been stated in the reply that to attract liability under Section 141(1) of Negotiable Instruments Act, the person concerned need not necessarily be a Director of the Company and any

Aggarwal and Modi Enterprises (Cinema Project) Private Limited and anr ...

Court : Delhi

Subject : Civil

Acts : New Delhi Municipal Corporation Act - Sections 140, 141 and 141(2); Constitution of India - Article 14; Rent Act, 1995; Mulla's Transfer of Property Act; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 4

Reported in : 2003VIAD(Delhi)1; 106(2003)DLT113

Matched in: Citation 2003VIAD(Delhi)1; 106(2003)DLT113

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

by the assessee. Sub-clause (iii) of Section 271(1)(c) has been amended by Finance Act, 2002 w.e.f. 1st April, 2003, and by the amendment the words "in addition to tax payable" have been replaced by the words "in … is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have … law of the land and binding upon the lower authorities under Art. 141 of the Constitution of India. He submitted that when an appeal is

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 … not operate as res judicata in a dispute for a subsequent year, such a decision would, under Article 141, have a binding effect not only on the parties to it, but also on all courts in India

The Commissioner of Income Tax-v Vs. P.M. Electronics Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 36(1), 36(1)(5A), 43, 43B, 139(1), 143(1)(A), 143(2) and 260A; Employees Provident Fund Act; Finance Act, 2003; Constitution of India - Article 141; Employees Provident Fund Rules

Reported in : (2008)220CTR(Del)635; [2009]313ITR161(Delhi); [2009]177TAXMAN1(Delhi)

ITD 1 Delhi, has taken the view that the amendment brought about in Section 43B by virtue of Finance Act, 2003 was curative in nature and hence applicable retrospectively. In other words, the Tribunal held that the assessee would … contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141 of the Constitution. Secondly, other than the declaration of law, whatever is stated in the order are the

M/S Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory S. Nagara ...

Court : Karnataka

Subject : Service Tax

Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) of the Finance Act, 1994 unconstitutional and violative of Articles 14, 19(1)(g), 245, 246, 265, 366(12) and 366(29A) of the Constitution of … the third Respondent by virtue of residuary entry in terms of Section 4 (1) (B) of the KVAT Act, 2003, read with Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) … a dispute for a subsequent year, such a decision would, under Article 141, have a binding effect not only on the parties to it, but