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Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the relevant provisions of the Finance Act, 2004 are not being reproduced here.19(v). In so far as the Finance Act, 2005 is concerned, it re-defined the term 'broadcasting' under Section 65(16). Section 65(16) of the Finance Act, 2005 is … made to Federation of Hotel and Restaurant Association of India v. Union of India : (1989) 3 SCC 634. In the aforesaid case the appellants were engaged in the hotel/industry. The appellants were subjected to tax at

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

the Act.The Ld. Counsel for the assessee submitted that the provision of Section 234 D was inserted by Finance Act 2003 with prospective effect from 1.6.2003 and was not given retrospective effect. He submitted that this provision was … allowable deduction. He relied on the decision in 93 TTJ 232 (Jodh.), 63 ITR 766 (AP); 82 ITR 136(AII); 188 ITR 532 (Ker); 161 ITR … in the case of Sedco Forex International Drill Inc. v. CIT Dehradun in Civil Appeal No. 351-355) of 2005.21. The Ld. Departmental Representative has opposed the submissions of the Ld. Counsel for the assessee. He submitted that

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

Finance Act, 2012 for the period starting from 16th June, 2005 onwards. 63. This part of the tribunal's order having already been complied with by … tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … runways; (iii) site formation activity undertaken at roads. The dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax

Akbar M K, vs Union Territory of Lakshadweep

Court : Kerala

Village (Dweep) Panchayats from the Directorates of concerned Departments for which detailed instructions will be issued separately by Finance Department. The Village (Dweep) Panchayats and District Panchayat will function independently within their sphere of delegation but in … Thereafter, detailed orders were issued for managing the situation on 25.03.2020 under the provisions of the Disaster Management Act, 2005.14. It was further contended that during the lockdown periodimposed by the Ministry of Home Affairs, no movement other … conferred on the 2 nd respondent, the Administrator of Lakshadweep Administration, under Section 44 of the Lakshadweep Panchayats Regulation, 1994, read with Section 46 of … (1), the National Authority may-(a) lay down policies on disaster management; WP(C):1079/2021 63(b) approve the National Plan;(c) approve plans prepared by the Ministries or Departments

Tanna and Modi Vs. C.i.T., Mumbai Xxv and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Partnership Act, 1932 - Sections 19; Income Tax Act, 1961 - Sections 132, 132A, 133A, 139, 142 and 148; Finance Act, 1997 - Sections 71(1) and 71(2); Voluntary Disclosure of Income Rules, 1997 - Rule 10; Wealth Tax Act; Foreign Exchange Regulation Act, 1975; Companies Act, 1956; Constitution of India - Articles 136 and 142

Reported in : AIR2007SC2301; (2007)210CTR(SC)273; [2007]292ITR209(SC); 2007(8)SCALE511

out.11. A Scheme known as Voluntary Disclosure of Income Scheme, 1997 was made by the Parliament under the Finance Act of 1997.12. Relevant provisions of the said Scheme, before we embark upon the rival contentions of the parties … dated 19.7.2005 passed by the High Court of Judicature at Bombay in Writ Petition (Civil) No. 918 of 2005 dismissing the writ petition filed by the appellant herein, questioning the correctness of in Order dated 13.5.2004 passed … on 8.4.2003 declaring the said certificate to be null and void under Section 64(2) of the Voluntary Disclosure of Income Scheme, 1997 stating;Subsequent to the … of the parties as noticed herein before, may be noticed by us:Section 63(a) - 'declaring' means a person making the declaration under Sub-section (1) of

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

Subject : Direct Taxation

by him on 28th March, 2000 was also invalid. However, subsequent to this decision of the Tribunal, by Finance Act, 2006, the Legislature has added proviso in Section 142 (i) of the Act. The effect thereof is that … 229 CTR.125. We also find force in the ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 63 of 75 submission of Mr. Dastur that even assuming the payment made by the cellular operator is regarded

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

they had been able to deduct it in full from their income for UK tax purposes. But, by section 63 of the Finance Act 1998, the right to make the deduction was abolished. The abolition precipitated an increase … made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … provisions of the Income Tax (Earning and Pensions) Act 2003 and the Income Tax (Trading and Other Income) Act 2005. But the word itself is not currently defined in statute. In 1936 the Income Tax Codification Committee appointed

Changanacherry Boat Jetty Vikasana Samithy (Cbjvs) vs Secretary to Gov ...

Court : Kerala

2005. 'State Disaster Mitigation Fund' shall be utilized based on the guidelines, only that are being issued under Section 63 of the National Disaster Management Act, 2005, on such mitigation activities that are not covered under any of … is released in two equal instalments as per the recommendation of the Finance Commission. SDRF shall be used only for meeting the expenditure for response … to the effect that;“3. The State Disaster Response Fund (SDRF), constituted under Section 48(1)(a) of the Disaster Management Act, 2005 is the primary fund available with State Governments for responses to notified disasters. The Central Government contributes 75%

Haryana Power Purchase Centre Vs. Sasan Power Ltd

Court : Supreme Court of India

Subject : Land Acquisition

S (3) It was decided to set up an Ultra Mega Power Project. Towards this end, the Power Finance Corporation Limited of India was to be the nodal agency. It incorporated a Special Purpose Vehicle, which is … supply the power so procured finally to the consumers. (4) Since what was contemplated was seeking shelter under Section 63 of the Act, we must refer to the guidelines which have been issued by the Central Government purporting

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

Finance Act, 2004 are not being reproduced here.2282 [2025] 5 S.C.R. Supreme Court Reports 7.3.18 Insofar as the Finance Act, 2005 is concerned, it re- defined the term “broadcasting” under Section 65(16). Section 65(16) of the Finance Act, 2005 … SCC 711 - held not per incuriam. Western India Theatres v. Cantonment Board, Poona [1959] Supp. 2 SCR 63 - followed. Union of India v. H.S. Dhillon [1972] 2 SCR 33 : (1971) 2 SCC 779; MPV