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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 … under Section 12 and 12(A) of the KST Act, 1957 and Sections 38 and 39 of KVAT, Act issued an order authorizing and conferring a

Maharashtra State Electricity Distribution Company Limited Vs. Maharas ...

Court : Supreme Court of India

Subject : Land Acquisition

53 and70) 7. (2016) 16 SCC541(para5) 8 (2019) 7 SCC34(para 1 and6) 38 Electricity Act, 2003 is liable to be dismissed as it does not … MAHARASHTRA ELECTRICITY REGULATORY COMMISSION & ORS. .…Respondent(s) JUDGMENT Indira Banerjee, J.This appeal, under Section 125 of the Electricity Act 2003, is against a judgment and order dated 27th April 2021 passed by the Appellate Tribunal for Electricity, hereinafter … It is wrong to equate LPS with carrying cost or actual cost incurred because any interest paid for finances raised cannot have any nexus to the LPS as it is not the same as a loan advanced,

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the … reasoning either on the scope of Section 271(1)(c) and Explanation 4(a) or the nature of 1976 or 2002- 2003 amendments.It has been laid down in CIT v. Podar Cement (supra) , CIT v. P.J. Chemicals : [1994]210ITR830(SC) … to its amendment by Finance Act, 2002. Contrary view is expressed in: 38,60,075. If the interpretation sought to be put by the Department is correct,

ito Vs. Pulimoottil Silk House

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

and the issue before the Hon'ble Special Bench was whether the amendment in proviso to Section 43B by Finance Act, 2003 could be construed to be curative, as such retrospective in nature. The Hon'ble Special Bench has held as … come for the consideration of this Tribunal in the case of Keltron Component Complex Ltd. being ITA No. 381 (Coch.)/2003 vide order dated 20-6-2005. He further submitted that the same issue was also considered by the Special

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … the petitioner furnished bank guarantees for the amounts involved. The Commissioner (Appeals), vide his order dated 15th January, 2003, dismissed these appeals of the petitioner and upheld the orderinoriginal.4. Aggrieved by the orderinappeal, the petitioner invoked revisional

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. … under the relevant acts / regulations are follows: A. EPF Scheme: Chapter VI: Declaration, Contribution Cards, and Returns 38. Mode of payment of contributions 6 Second proviso w.e.f.1989. 6 “(1) The employer shall, before paying the member

Tahsildar (Rr) Hosdurg Taluk, vs Dewan Housing Finance Corporation Ltd ...

Court : Kerala

ITS AUTHORIZED OFFICER. 2 THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY,MINISTRY FINANCE ROOM NO.46,NORTH BLOCK,NEW DELHI,PIN-110001. 3 THE STATE BANK OF INDIA, REP.BY THE … provisions of the Kerala General Sales Tax Act, 1963 (KGST Act, 1963) and the Kerala Value Added Tax Act, 2003 (KVAT Act, 2003) to recover the amounts due to the Government. Therefore when steps were taken to register … claims first charge over the properties under the provisions of Section 26B of the KGST Act, 1963 and Section 38 of the KVAT Act,2003. The issue therefore, by and between the financial institutions andthe State Government with respect

The Sub Registrar, vs State Bank of India,

Court : Kerala

ITS AUTHORIZED OFFICER. 2 THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY,MINISTRY FINANCE ROOM NO.46,NORTH BLOCK,NEW DELHI,PIN-110001. 3 THE STATE BANK OF INDIA, REP.BY THE … provisions of the Kerala General Sales Tax Act, 1963 (KGST Act, 1963) and the Kerala Value Added Tax Act, 2003 (KVAT Act, 2003) to recover the amounts due to the Government. Therefore when steps were taken to register … claims first charge over the properties under the provisions of Section 26B of the KGST Act, 1963 and Section 38 of the KVAT Act,2003. The issue therefore, by and between the financial institutions andthe State Government with respect

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

etc. and other concerning the payment with regard to provident fund, superannuation fund or gratuity fund, etc. The Finance Act, 2003, omitted second proviso and the 1st proviso is made applicable with regard to all the payments including the … to the satisfaction of the Court. The expression "sufficient cause or reason" as provided in Sub-section (5) of Section 253 of the IT Act is used in identical position in the Limitation Act and the CPC. Such … deleted the addition. He further submitted that in ITA Nos. 3692 and 3857/Bom/1994 in assessee's own case in asst. yr. 1990-91 such addition was deleted

Ghanashyam Mishra And Sons Private Limited Vs. Edelweiss Asset Reconst ...

Court : Supreme Court of India

Subject : Land Acquisition

a second proviso and consequent amendment in second proviso to section 43B of Income­tax Act, 1961 by the Finance Act, 2003 was held to be curative and retrospective. 28 AIR1997SC2523 p. 2538 : (1997) 5 SCC482 29 AIR1997SC1651 p. … Bankruptcy (Application to Adjudi­ cating Authority) Rules, 2016. Under Rule 4, the application is made by a fi­ 38 nancial creditor in Form 1 accompanied by documents and records required therein. Form 1 is a detailed form