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Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … 200' were inserted after 'such person'. A consequent amendment was made in 2003 by the addition of the Explanation to Section 191).iii. Failure to deduct … Tribunal in regard to the modalities of working out the relief. But, the impugned amendment brought about by Section 26 is not for that purpose. Assuming that it was the legislative policy not to grant set-off in respect

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

appeals. Immediately after the decision of the Division Bench of the Gauhati High Court, Section 154 of the Finance Act, 2003 was enacted by Parliament. The section reads as follows: "154.Amendment of notifications issued under Section 5-A of the … all waste goods or scrap goods or bye- products. This benefit was sought to be taken away by Section 26 of the Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 which amended Rule 41E. The validity of

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 … end of each accounting period to credit for so much of his input tax as is allowable under section 26 and then to deduct that amount from any output tax that is due from him. So Redlaw was

N. Jayaprakash, Package India TIn Fabricators Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2006]152TAXMAN432(Ker)

section 148 legal and valid in the light of the amended provision contained in section 148 as per Finance Act 2 of 19962. Whether on the facts and in the Circumstances of the case the Tribunal is justified … Court. Proceedings for maintenance before the Family Court under Section &(2)(a) is criminal in nature. [Kunhimohammammed v Nafeesa, 2003 (1) KLT 364; 2004 Cri LJ 1000 (Ker) Overruled]. Reference to Full Bench; Held, Single Judge cannot refer … may first deal with the appeal preferred by the assessee under section 260A of the Income Tax Act, 196 1. Assessee has raised six questions

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 … laundering but could also be projected (albeit wrongly) as enabling it.22. On 26 May 2017, the Election Commission of India23 wrote to the Ministry of

The Coordinator of All India Engineering/Pharmacy/Architects Entrance ...

Court : Rajasthan

Subject : Constitution

Acts : Rajasthan Societies Registration Act, 1958; University Grants Commission Act, 1956 - Sections 3, 12, 12A(2), 13, 25, 26, 26(1); All Indian Council Technical Education Act, 1987 - Sections 10; Constitution of India - Articles 19, 19(1), 26, 30, 30(1), 73, 245, 246; ;University Grants Commission (Admission To Specified Professional Programmes) Interim Regulations, 2003

Reported in : RLW2005(3)Raj1700; 2005(1)WLC387

& instrumentation and others subjects like computer science, management, pharmacy, mathematics, physics, chemistry, biological sciences, economics, information systems, finance etc.4. Admissions to BITS, Pilani, are made on the basis of merit, which is determined by the aggregate … Regulations, is extracted below:-'No. F.1-6/2003(CPP-II):- In exercise of the powers conferred by Clause (i) of Sub-section (1) of Section 26, read with Sub-section (2) of Section 12A, of the University Grants Commission Act, 1956 (3 of 1956), the

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. … proceedings. (v) The Customs and Excise Revenues Appellate Tribunal Act, 1986 came into force with effect from 23.12.1986. Section 26 of the instant enactment, excluded the jurisdiction of courts except the Supreme Court. Section 28 thereof provided as

Checkmate Services P Ltd Vs. Commissioner Of Income Tax-i

Court : Supreme Court of India

Subject : Land Acquisition

cash, the sum has been realised within fifteen days from the due date." By Section 21 of the Finance Act, 2003, the above second proviso was omitted. Thereafter, by Finance Act, 2021 the following Explanation 5 was added, w.e.f. … defaulter, who fails to pay the contribution to the welfare fund right up to 1-4-2004, and who pays 26 the contribution after 1-4-2004, would get the benefit of deduction under Section 43-B of the Act.44. There is

Abrest Engineering Company Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 26A; Bihar Finance Act, 1981 - Sections 43

Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)

Matched in: Citation [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

Subject : Service Tax

Operators are charged by the assessee for the Site Access Availability. The assessee is also assessed under the Finance Act, 1994 and is paying service tax. 8. The assessee was served with a notice under Section 39(1) of … to various mobile telephone operators, as a deemed sale within the meaning of Section 2(29)(d) of the KVAT Act, 2003. The assessee filed a reply contending that their activity does not involve any sale or any transfer of … the conditions of Master Service Agreement. Hence, first three conditions are satisfied. 26. It is the submission of the assessee that last two conditions are