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imagic Creative Pvt. Ltd. Vs. the Commissioner of Commercial Taxes and ...

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Finance Act, 1994; Karnataka Value Added Tax Act, 2003 - Sections 60; Karnataka Sales Tax Act, 1957 - Sections 12 and 12(3); Karnataka Sales Tax Rules - Rule 3; Kerala Sales Tax Act - Sections 6(4) and 24(1); Customs Act - Sections 2(22); Sales Tax Act; Parliamentary Act; Legislative Act; Constitution of India - Articles 246, 366 and 366(29A); Tariff Act

Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008[9]STR337; [2008]12STT392; (2008)12VST371(SC); [2008] 1 SCR 457

evolution of prototype conceptual design (i.e. creation of concept), on which service tax had been paid under the Finance Act, 1994 as amended from time to time is liable to tax under the Karnataka Value Added Tax Act, … Act, 1994 as amended from time to time is liable to tax under the Karnataka Value Added Tax Act, 2003 (the Act) is the question involved in this appeal which arises out of a judgment and order dated … criminal proceeding was initiated against the appellant-company. An application was filed by it before the appropriate authority under Section 60 of the Act for classification and advance rulings. By reason of the order dated 30th September, 2005, it

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

dated 22.2.2001 in Writ Petition No. 142/99 upholding the legislative competence of Parliament to levy service tax vide Finance Act, 1994 and Finance Act, 1998. According to the impugned judgment, service tax falls in Entry 97, List I … Government introduced a new Article 268A in the Constitution in the year 2003 by Constitution (Eighty- eighth Amendment) Act, 2003, which provides that taxes on services shall be charged by Union of India and shall be appropriated by … was an exhibitor of cinematograph films. A notice was issued to the appellant by the Cantonment Board under Section 60 of the Cantonments Act, 1924 imposing tax on entertainments. The said levy was challenged on the ground that

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under the … matter of ascertainment of chargeability to income tax and ascertainment of - 60 - total income, to the extent of inconsistency with the terms of … …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) - 2 - This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 30.05.2008 passed in ITA No.468/BNG/2006, for the assessment year

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)

Alpha Engineer and Etc. Etc. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : ContractConstitution

Acts : Rajasthan Housing Board Act, 1970 - Sections 60; Constitution of India - Article 14

Reported in : AIR2004Raj23; RLW2004(1)Raj619; 2004(1)WLC223

view of the various provisions of Rajasthan Housing Board Act, 1970 (for short '1970 Act') and Public Works Finance and Accounts Rules 1999 the questions involved in the writ petitions cannot be appropriately gone into by this … tender forms will be sold from January, 22, 2002 to January 24, 2003 up to 4 pm. and tender forms duly filled in will be … the writ petitions.8. Mr. Bajrang Lal Sharma, learned senior Advocate canvassed that powers given to the State under Section 60 of the 1970 Act are not meant to interfere in day to day affairs of the Board. These

Assistant Commissioner Michael James Condon Vs. Pompano Pty Ltd and An ...

Court : Australia High Court

Subject : Education

of the High Court in recent years. One of those was International Finance Trust Co Ltd v New South Wales Crime Commission[133]. The vice of … 150. In Gypsy Jokers, the Court considered the validity of s 76(2) of the Corruption and Crime Commission Act 2003 (WA) ("the CCC Act"). Under the CCC Act, the Commissioner of Police could issue a "fortification removal notice" … permit the tendering of evidence which would not otherwise have been adduced. This point requires some explanation. 145. Section 60 of the CO Act records that the objects of Pt 6 (which deals with criminal intelligence) include allowing

The Commissioner of Income Tax And#8211; 10 Vs. M/S. Indian Oil Corpor ...

Court : Mumbai

Subject : Direct Taxation

provisions of section 234D of the Income Tax Act (inserted with effect from 1st June, 2003, vide the Finance Act,2003), where any refund has been granted to the assessee under sub-section(1) of section 143 and subsequently on regular … the respondent relied upon the decision of the Supreme Court in KarimthuraviTea Estate ltd. v. State of Kerala 60 ITR 262, Maharajah of Pithapurm v. CIT 13 ITR 221 (PC) and CIT v. Scindia Steam Navigation Co.

M/S. Bella Premier Happy Hygiene Vs. State of Karnataka

Court : Karnataka

Subject : Land Acquisition

Daniel Norbert Babalski, Director. ...Petitioner (By Mr. Shivadass G., Advocate) AND1 State of Karnataka, Through its Principal Secretary, Finance Department, Vidhana Soudha, Bengaluru-560 001.2. Commissioner of Commercial Taxes in Karnataka, “Vanijya Therige Karyalaya”, Gandhinagar, Bengaluru-560 009. (By … by the Respondent-Commissioner of Commercial Tax Department under Section 59(4) R/w Section 60(8) of Karnataka Value Added Tax Act, 2003 (hereinafter referred to as ‘the Act’ for brevity), purportedly clarifying the rate of tax and over-ruling the previous

Mr. Raya R. Govindarajan, Prop. Vs. the Asst. Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)288ITR150(Chennai)

113 provides the rate of tax itself. The learned counsel further submitted that Section 113 was amended by Finance Act, 2002 with effect from 1.6.2002. The legislature introduced a proviso which provides for levy of surcharge as levied … income at Rs. 22,31,200/-. The Assessing Officer (A.O.) levied income tax on the above determined undisclosed income at 60%. Apart from this, the A.O. also levied 17% as surcharge payable over and above the 60% tax. The

Union of India (Uoi) Vs. Amit Kumar Maheshwari

Court : Rajasthan

Subject : Service Tax

Reported in : 2009[13]STR119; (2009)22VST397(Raj)

seven days and report compliance.End: Form ST-2Signature of the Officer re-ceiving the declarationPlace:Date:*********** FORM ST-1Application for registration under Section 60 of the Finance Act 1994 (32 of 1994)Name of the assessee:2. Address of the assessee: 2A. PAN Number:3. … on different types of business, did not get registration as required by the relevant chapter, introduced by the Finance Act, 1994, relating to imposition of Service Tax, hereafter referred to as the 'Service Tax Act', and notices were … Date: _________________________Notes:(a) The service tax is payable @ 5% upto 14th May 2003, 8% for period between 14th May 2003 and 10th September 2004 and