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G.S.Marketing Company Vs. Archana Arora and ors

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Article 226; Delhi Value Added Tax Act; Central Sales Tax Act; Customs Tariff Act, 1975 - Section 3(5); Finance Act, 2005 - Section 72; Provisional Collection of Taxes Act, 1931; Customs Act, 1962 - Sections 12, 25

averred that Section 3 of the 1975 Act has been substituted w.e.f. 1.3.2005 vide Section 72 of the Finance Act, 2005 read with the declaration made under the Provisional Collection of Taxes Act, 1931 with Finance Bill, 2005. The

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

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

justified.19. Then reliance is placed on explanation which is added below Section 65(105). That explanation was added by Finance Act, 2005 with effect from 16-6-2005. That explanation reads as under:Explanation - For the removal of doubts, it is hereby … Central Excise Officer in the prescribed form and verified in the prescribed manner a clear return. Sections 71, 72, 73 and 74 deal with the filing of the returns, provision for assessment, reopening of assessment and rectification

Sri V.G. Ramachandiron Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Land Acquisition

Reported in : (2006)284ITR53(Chennai)

either. It is pertinent to mention here that even while Clause (10C) has since been amended by the Finance Act, 2003, so as to make it applicable not only to any amount "received" but also to any amount … September 2003, Clause '9' as reported in 263 ITR 62 (St.) page 72, which reads as under: Exemption of amount received under VRS compensation allowable … called as VRS) subject to a limit of Rs. 5,00,000/- are exempt from being charged to tax under Section 10(10C) of the I.T. Act, 1961, even, if the payment is made in instalments and the same are

Kirloskar Electric Co Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

Counsel for Mr. T. Suryanarayana, Advocate) And:1. The State of Karnataka Represented herein by the Principal Secretary - Finance Department, Government of Karnataka Vidhana Soudha, Bengaluru-560 001. …Petitioner 2. Date of Judgment 10-01-2018 W.P.Nos.58917-58928/2016 and Connected Matters … Tax Act, 2003 r/w Rule 128 of Karnataka Value Added Tax Rules, 2005 for the tax periods April, 2014 to March 2015 - Annex-C and … filed under Article 226 of the Constitution of India, praying to declaring that Section 10(3) of the KVAT Act has already been read down by the this Hon’ble Court in such a manner that the Petitioner is … Ors. Vs. The State of Karnataka & Ors. 10/123 Section 36(1) and 72(2) of the Karnataka Value Added Tax Act, 2003 for the tax periods

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

Court : Mumbai

Subject : Service Tax

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

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

Matched in: Citation 2005(103)ECC152; 2005(186)ELT3(Raj)

M/s. Sundaram Finance Limited Vs. The Deputy Commissioner of Income Ta ...

Court : Chennai

Subject : Direct Taxation

the above in mind, if we come back to Section 32-AB it could be seen that under the Finance Act, 1987, this Section was amended. We are taking particular note of this amendment, in view of the fact … of the Income Tax Appellate Tribunal 'B' Bench, Chennai, dated 13th July 2005 in ITA Nos.2781/(Mds)/95.) V. Ramasubramanian, J. 1. This appeal is by the … was right in not appreciating that deduction under Section 32-AB had to be allowed before set off under Section 72 and hence before deducting unabsorbed investment allowance from the earlier years ? 2. Heard Mr.R.Vijayaraghavan, learned counsel for

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

Ext.P1 was issued to the petitioner requiring the petitioner to show cause as to why:(a) the provisions of Section 72 of the Finance Act 1994should not be invoked in the absence of billing data of LCO- linked subscribers … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

Ext.P1 was issued to the petitioner requiring the petitioner to show cause as to why:(a) the provisions of Section 72 of the Finance Act 1994should not be invoked in the absence of billing data of LCO- linked subscribers … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner