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Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

1 (3) Harbanslal Sahnia v. Indian Oil Corpn. Ltd. [2003] 2 SCC 107 (4) State of H.P.., v. Gujarat Ambuja Cement Ltd. [2005] 6 SCC … Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … . . ." 108. The Court of Appeal gave judgment in DMG, reversing Park J, on 4 February 2005: [2006] Ch 243. Mr Aaronson described the Court of Appeal's decision as a "bump in the road", suggesting

Panjabrao Vs. The State of Maharashtra, Through its, Principal Secreta ...

Court : Mumbai Aurangabad

Subject : Land Acquisition

may impose heavy administrative burden and lead to increase in un-budgeted expenditure. Shri Apte relied on Peerless General Finance and Investment Company Vs. RBI, 1992(2) SCC 343, to contend that the Court has to maintain delicate balance … Government could not have prescribed maximum multiplier of 1.10 only. 11. Miss Talekar learned counsel further argued that Section 107 of the Act of 2013 empowers the State Legislature to enact any law, more beneficial than Act of … 1990(3) SCC 223; PallaviRefractories Vs. Singareni Colleries Company Ltd. etc., reported in 2005(2) SCC 227; and Tata Cellular Vs. Union of India, reported in 1994(6)

Basheer Vs. Remani Gopalan

Court : Kerala

Subject : Education

registration of the document will not affect the transaction and, therefore, in a case like this, provisions of Section 107 of the Transfer of Property Act, 1882 and Section 17 and 49 of the Registration Act, 1908 need … the property and the building in Kalathilparambil Road proceedings for recovery are pending at the instance of the Financing Bank and the Sales Tax Department, for recovery of loan arrears from the husband of the landlady, whose

Deputy Commissioner Of Income Tax Vs. M/s Pepsi Foods Ltd. (now Pepsic ...

Court : Supreme Court of India

Subject : Education

followed for many decades, the Appellate Tribunal granting stay without being constrained by any time limit. However, by Finance Act, 2001 (w.e.f. 01/06/2001), two provisos were introduced to Section 254(2A) as follows: “254. Orders of Appellate Tribunal. xxx … extension of stay beyond 365 days in deserving cases. The writ petitions are allowed as above.” [at page 107-109]. 14.It is settled law that challenges to tax statutes made under Article 14 of the Constitution of India

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2008)(126)ECC216

Tariff Act - Sections 107 and 108; Indian Aircraft Rules - Rules 2(49), 30, 134(1) and 134(1)(1A); Bihar Finance Act, 1981 - Section 13(1)Hemraj Gordhandas v. H.H. Dave, Assistant Commissioner of Central Excise and Customs, Surat 1969 (2) … (2) S.C.R. 252 : 1967 (2) E.L.T. P.350; Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Limited 2005 (189) E.L.T. 401; Oblum Electrical Industries Pvt. Ltd. v. Collector of Customs, BombayCollector of Central Excise v. Parle

Her Majesty's Revenue and Customs (Respondents) Vs. William Grant and ...

Court : House of Lords

Subject : MRTP

v Jones (1970) 48 TC 257, 272-273 and it has now been codified in section 42(1) of the Finance Act 1998: "For the purposes of Case I or II of Schedule D the profits of a trade, profession … the Court of Session in Grant's case, as the opinions of all the judges in that court indicate: 2005 SLT 888. As we are differing from the majority, the addition of a few remarks directed to what … Court of Appeal in Gallagher v Jones (Inspector of Taxes) [1994] Ch 107. In this case, it takes the form of saying that profits must

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … vs. Union of India (2014)17, whilst striking down the newly-created National Tax Tribunal under the National Tax Tribunals Act, 2005, it was observed that procedure of appointment and conditions of service of members must be akin to judges … passage without the assent of the Rajya Sabha as required under Article 107 renders it ultra vires the legislative scheme contemplated in the Constitution.64. Learned … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : Service Tax

FA 1994 ) read with 65B(40) and Section 66D of the FA 1994as amended by Clause (f) of Section 107 and Clause (2) of Section 109 of Finance Act, 2015 ( FA 2015 ) respectively, along with Notification … filed under Article 226 of the Constitution of India challenging the constitutional validity of Section 66B of the Finance Act, 1994 ( FA 1994 ) read with 65B(40) and Section 66D of the FA 1994as amended by Clause … ambit. This was followed in Godfrey Philips Ltd. v. State of UP 2005(2) SCC 515 and Hoechst Pharmaceuticals v. State of Bihar 1983 (4) SCC

Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

Subject : Education

Table of Contents A. Background ........................................................................................................ 35 i. Income Tax Act ............................................................................................... 35 ii. TOLA ................................................................................................................ 39 iii. Finance Act 2021 ............................................................................................ 41 B. Issues .................................................................................................................. 50 C. Submissions ...................................................................................................... 51 D. Legal Background ............................................................................................. 55 i. Assessment … the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under … Section 149 ....................................................................... 100 b. Interplay of Ashish Agarwal with TOLA ....................................................... 107 G. Conclusions ..................................................................................................... 110 Page 34 of 112 PART A1 The present