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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 fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … to the decision rendered by the Apex Court in Bharat Sanchar Nigam Limited v. Union of India : 2006 (3) SCC 1. The question, which came up for consideration in the aforesaid case was, whether SIM (Subscribers' … Legislature under entry 62 of the State List, contained in the Seventh Schedule of the Constitution of India. It was sought to be submitted, that

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

further amendments from time to time and prior to its reenactment with effect from 18th April, 2006 vide Finance Act 2006. As on 17th April, 2006, explanation 1 of Section 67 for the purpose of removal of doubt, was … have any power under the residual entry to impose tax on entries under List II of the Seventh Schedule of the Constitution. (iii) The Parliament cannot impose service tax on material or goods used in execution of … November, 2013 % G.D. BUILDERS ..... Petitioner Through Mr. J.K. Mittal, Mr. Varun Prabhakar & Mr. Varun Gaba, Advocates. versus UOI AND ANR. .. Respondents

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

the residuary entry i.e. Entry 97 of List I of the Seventh Schedule to the Constitution of India. Section 65 of the Finance Act deals … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … as a part of the activity. Rule 2C was inserted in the Service Tax (Determination of Value) Rules, 2006 with effect from 01.07.2012 which provides that a service tax would be levied on 40% of the gross … of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that the said provision

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

to capital gains tax for the year 1986-87 on the basis that the indexation allowance introduced by the Finance Act, 1982 was to be deducted from the whole of the amount of the gain accruing to the taxpayer … 1952 to 1987, that it would not be reached, as I understand the revenues calculations, until the year 2006. The revenue argument is only valid therefore if we can contemplate Parliament in 1985 assuming a continuing relatively … to be computed by applying the time-apportionment provisions of paragraph 11 of Schedule 5 to the Capital Gains Tax Act, 1979, to the gain accruing … cabinet and a French mirror under her fathers will. The combined market value of these items at the time of her fathers death, which occurred

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

Subject : Land Acquisition

2003, this provision no longer applies to mistakes of law in tax cases: see section 320 of the Finance Act 2004.) DMG says that it did not discover its mistake until the ECJ gave judgment (after the commencement … Statutes and Mistake of Law, p 174 - 175 in Burrows and Rodger (Eds), Mapping the Law (Oxford 2006). 48. It has to be acknowledged, of course, that at p 382C-D Lord Goff indicated that these cases … Scotland: see the Prescription and Limitation (Scotland) Act 1973, section 6 and Schedule I, para 1(b)) under section 32(1)(c) of the Limitation Act 1980 which … unlawfully against companies with parents resident in other Member States: Metallgesellschaft Ltd v Inland Revenue Commissioners (Joined Cases C-397 and C-410/98) [2001] Ch. 620. The

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

and tax has been levied on that basis. Further, HSN Code appearing in entry 44(5) was deleted by Finance Act, 2006 to overcome the confusion created with reference to that HSN Code. Referring to the decision of the division … of the VAT Act, 2003. It is stated that what is contained under entry 44 of the Third Schedule to the VAT Act and taxable at four per cent is insecticides bearing HSN code 3808. It was … 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Rules challenging

Gallagher (Valuation Officer) (Respondent) Vs. Church of Jesus Christ ...

Court : House of Lords

Subject : MRTP

are entitled to exemption under the following provisions of paragraph 11 of Schedule 5 of the Local Government Finance Act 1988 (as amended), which appear under the heading “Places of religious worship, etc“: “(1) A hereditament is exempt … council tax (iii) the Patrons’ Services Building, a small (523m2) single storey building containing a reception area for visitors, a section which sells Church literature and a section for genealogical research by and on behalf of church

Deputy Commissioner of Income Tax Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)1113ITD624(Delhi)

at serial 9 and 10 are as below: 8. Entry 9 was later (w.e.f. 1st April, 1989 by Finance Act, 1988) substituted by the words 'projectors', that is to say cinematographic films were taken out of the purview … 2. Hon'ble Vice President Shri R.V. Easwar, sitting as a Third Member, vide his order dt. 5th May, 2006 has concurred with the view taken by the learned AM in favour of the assessee. Accordingly, the impugned … that the product being manufactured by the assessee came under the XIth Schedule of the Act.2A. Briefly, the facts of the case are that the

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

filed under Articles 226 and 227 of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and … subject matter will fall within the ambit of Entry 49 of List II (State list) of the Seventh Schedule of the Constitution of India. 5.1 He further submitted that the impugned explanations are discriminatory inasmuch as no … entry(zzzzu) in Section 65 (105) of the finance act 1994 is unconstitutional void and ultra vires and etc.) (Oral): In these writ petitions, the petitioners

M/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...

Court : Kolkata

Subject : Direct Taxation

which is not contemplated by the Income Tax Act. The surcharge and cess have been imposed by the Finance Act and, therefore do not amount to income tax. He then drew our attention to section 115JAA. He relied … section 115J.by an assessee, being a company for the assessment year commencing on the 1st day of April, 2006 and any subsequent assessment year, then, credit in respect of tax so paid shall be allowed to him … 1 2 Tax Payable on deemed total Income under section 115J.(7 of Schedule MAT) 1 5 Tax Payable on total income in item 11 of … in favour of the assessee. But the learned Tribunal took a different view. We, therefore, thought it fit to admit the appeal and to hear