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M/S. Naihati Jute Mills Company Ltd. Vs. Commissioner of Central Excis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

Subject : Excise

(8) on 01.03.1997. He submits that subsequently by retrospective amendment vide Section 149 read with schedule 6 of Finance Act, 2003, the relevant sub-rule has been amended, thereby giving effect to the extent of incorporating a bar for availing

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 … service. We are concerned with two amendments, one made in 2002 and the other in 2003. By Section 149(90)(b) of the Finance Act, 2002, service to a subscriber by a telephone authority was continued as a taxable

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 … Assessment in case of search or requisition. - Notwithstanding anything contained in Section 139, Section 147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under Section

Cit Vs. Anil Kumar Bhatia

Court : Delhi

Subject : Direct Taxation

Officer had wrongly invoked Section 153A of the Act. This Section was introduced into the Act by the Finance Act, 2003 w.e.f. 1.6.2003 along with Sections 153B and 153C. Section 153A provides for “assessment in case of search or … or requisition”. It runs as follows: “153A. [(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section

S.R. Batliboi and Co. Vs. Department of Income Tax (investigation)

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69A, 131, 132, 132(1), 132(1A), 132(3), 132(13), 132(14), 133, 133(6), 139, 147 to 149, 151, 153, 153(2), 153A, 153B, 153C, 158BB, 158BD and 275B; Income Tax Rules - Rule 112(2); Chartered Accountants Act, 1949; Information Technology Act, 2000 - Sections 2(1); Finance Act, 2003; Stamp Act - Sections 73; Constitution of India - Articles 12, 14 and 19 and 226; Code of Criminal Procedure (CrPC)

Reported in : (2009)224CTR(Del)369; [2009]315ITR137(Delhi); [2009]181TAXMAN9(Delhi)

that the assessment must be completed within one year. Sections 153A, 153B and 153C were introduced by the Finance Act, 2003 with effect from 1.6.2003. In essence, Section 153A has in focus the 'case of a person where a … reads as under:153C. Assessment of income of any other person.Notwithstanding anything contained in Section 139, 147, Section 148, Section 149, Section 151 and Section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … is because the third party has suffered no loss.” Lord Nicholls of Birkenhead took a different view (paras 149-163). 98. Lord Hoffmann stated at para 56: “Your Lordships were not referred to any authority in which the

Commissioner of Central Excise Vs. Sahayadri S.S.K. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(113)ECC436

relied on the provision as contained in Sub sections (1), (4) and (5) of Section 149 of the Finance Act, 2003. The relevant provisions are reproduced as under: (1) notwithstanding contained in any judgment, decree or order of any

Commissioner of Central Excise Vs. Leak Proof Engg (i) Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

2. The retrospective amendment of the bar of availment of Revenue Expenditure in Rule 57R(5) & 57R(8) by Finance Act 2003 Section 149 would render the objection of Revenue in this appeal of the assessee having availed benefit of Revenue. Expenditure

Malad Kokil Co-operative Housing Society Ltd. and Another Vs. the Mode ...

Court : Mumbai

Subject : Land Acquisition

as laid down by the Apex Court in the case of Reserve Bank of India v/s. Peerless General Finance and Investment Co. Ltd. and ors. {AIR 1987 SCC 1023}, the Court will have to draw a distinction … trial Judge has totally misinterpreted the so called settlement dated 30th August, 2003. The learned Counsel submits that the said settlement has to be read … 64(b) cannot be entertained in the present suit in view of the specific bar contained in provisions of Section 149 of the MRTP Act. The learned Counsel, therefore, submits that if the plaintiffs-appellants want to challenge the same,

Oriental Insurance Co. Ltd. Vs. Smt. Laxmi Rani Biswas and ors.

Court : Guwahati

Subject : Motor VehiclesInsurance

abhors arbitrariness and is anathema to the sense of justice. Let us also take the instance, when a finance of a deceased, who met with an accident, raises a claim for compensation on the ground that she … is at all permissible at the instance of the insurer on the grounds other than those mentioned under Section 149 of the MV Act, 1988'. Responding to the question, so posed, the Full Bench held to the effect