Advanced Search Results

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

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

of a company, who fails to deduct the whole or any part of the 23 Substituted by the Finance Act 2003 (32 of 2003), sec. 80(b) (w.e.f. 1-6-2003). 35 tax in accordance with the provisions of this Chapter on … the Act, it shall 21 Inserted by the Finance Act 2017, sec. 39 (w.e.f. 1-4-2018). 33 have the same meaning as assigned to it in … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons

Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

It has also been registered with the 5th respondent, namely, the Commissioner of Service Tax, Bangalore under the Finance Act, 1994 and it has been regularly paying 'Service tax' in respect of the said service.(b) The Appellant Company … of money towards the same. INDIAN SALE OF GOODS ACT, 1930 Section 3 & Karnataka Value Added Tax Act, 2003, Section 2(15): Meaning of the term goods - Activity of providing broad band connectivity by the appellant Company to … any tax under KVAT Act.(e) Thereafter, the 3rd respondent issued to the appellant 12 Notices dated 20.05.2006 under Section 39 of the KVAT Act proposing to reject the Forms VAT-100 submitted by the Appellant and to conclude re-assessment,

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) … reassessment orders passed by the Deputy Commissioner of Commercial Taxes under Section 39(1) of the Karnataka Value Added Tax Act (for short ‘VAT Act’) and

Hewlett Packard Financial Services India Private Limited Vs. The State ...

Court : Karnataka

Subject : Sales Tax

goods under lease as per terms and conditions of Master Rental and Finance Agreement. As per the petitioner, when the aforesaid transaction of import is … (Prayer: STRPS.339-411/2015 are filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 against the Order, Judgment and Decree dated 25.06.2015 passed in STA Nos.1346 to 1381/13, STA Nos.2529 to 2564/2013 … accounts and records of the petitioner, passed re-assessment order on different dates i.e., 30.03.2011, 15.03.2012, 29.12.2012, 30.1.2013 under Section 39(1) of Karnataka Value Added Tax Act, 2003 (hereinafter referred to as KVAT Act for short) holding that the

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 for … similar circumstances as reported in (2001) 124 STC 285 (State of Haryana v. Maruti Udyog Ltd.). Referring to Section 39 of Haryana General Sales Tax Act, 1973 under which also as in the instant case the assessee is

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

State is now bound to make good the loss by subsidy under Section 65 of the Electricity Supply Act, 2003. The Commission has recorded a finding of fact that both the appellant Board and consumers are responsible for … which may be allowed by the State Government in accordance with Sections 39 and 63 of the Electricity Supply Act, 1948 and subsidies, if any, … and the tariffs should have been so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that the affairs of Electricity Board are

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 … submissions before the 3rd respondent. Subsequently, the 3rd respondent issued a notice under Section 12-A of the KST Act/Section 39 of the KVAT Act dated 03.02.2009 and 04.05.2009 and directed the BSNL to furnish information with regard to

Hewlett Packard Financial Services India Pvt Ltd Vs. The State of Karn ...

Court : Karnataka

Subject : Sales Tax

goods under lease as per terms and conditions of Master Rental and Finance Agreement. As per the petitioner, 6 when the aforesaid transaction of import … THE CASES) ARE STRPs.339-411/2015 (BY SRI.T K VEDAMURTHY, HCGP) FILED UNDER SECTION651) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE ORDER, JUDGMENT AND DECREE DATED2506.2015 PASSED IN STA NOS.1346 TO138113, STA NOS.2529 TO25642013 AND STA NO.2063/2014 … accounts and records of the petitioner, passed re-assessment order on different dates i.e., 30.03.2011, 15.03.2012, 29.12.2012, 30.1.2013 under Section 39(1) of Karnataka Value Added Tax Act, 2003 (hereinafter referred to as ‘KVAT Act’ for short) holding that the

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

(10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec (c)(i) and (ii) (w.e.f. 1.4.2002). Sub-section (10), before substitution by Finance (No.2) Act, 2004,