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Jose Vs. Assistant Commissioner (Assessment)

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(43), 3(1), 6, 6(1), 15 and 30; ;Finance Act; ;Central Sales Tax Act - Sections 14 and 15; ;Kerala Finance Act, 2006; ;Central Excises Act, 1944 - Section 15; ;Constitution of India - Articles 14, 19(1), 199, 200, 207, 207(1), 255, 286, 286(3), 304, 366 and 366(29A); ;Kerala Value Added Tax (Amendment) Act, 2006

Reported in : 2010(1)KLT816

brought out to Section 6(1)(f) of the Kerala Value Added Tax Act, 2003 as amended by the Kerala Finance Act, 2006 (Act 22/2006). Though the amended Act was passed and assent of the Governor was obtained on 24.10.2006, it … State which provides for levy of sales tax thereon will have to comply with the restrictions mentioned in Section 15 of the Central Sales Tax Act, 1956. Clause (b) is an additional provision which empowers Parliament to impose

Tata MaIn Hospital Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 7(3), 17(5) and 33; Sale of Goods Act, 1930; Government of India Act, 1935; Constitution of India - Articles 336 and 366

Reported in : [2008(2)JCR174(Jhr)]

Finance Act, 1981 for the last four financial years. (vi) To quash the demand notices dated 20th March 2006, contained in Annexure-14 series, issued by the Assistant Commissioner, Commercial Taxes, Urban Circle, Jamshedpur, under Section 17 (5) … not a transaction which comes within the meaning of 'Sale' as defined under Section 2(t) of the Bihar Finance Act, 1981 and, therefore, is not taxable under the said Act.(ii) For declaration that the petitioner does not come … is also important to note that vide notification No. Bikrikar/San-1005/76-14199 F.T. dated 15/12/1976 effective from 01/01/1977 issued under Section 7 (3) of the Bihar Finance

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … correctness of the claim of the assessee having regard to the accounts of the assessee.11 Circular 14 of 2006 Section 115-O :27. The submission which has been urged on behalf of the assessee is that Section 14A has … now widened under Section 14A. Reading Section 14 in juxtaposition with Sections 15 to 59, it is clear that the words "expenditure incurred" in Section

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

manner as may be prescribed. Section 67 of the Act as it stood before being substituted by the Finance Act, 2006, w. e. f. 01.05.2006 was as under:67. Valuation of taxable services for charging service tax For the purposes … tax along with interest @ 13% under section 73 and 75 respectively of the Finance Act, 1994 within 15 days. The matter may please be treated MOST URGENT/ TIME BOUND.3. In response to the above letter the

Neolite Polymer Industries Pvt. Ltd. a Company Incorporated Under the ...

Court : Mumbai

Subject : Civil

Acts : Indian Stamps Act, 1899 - Sections 2(3), 2(14), 2(15), 3, 4, 33, 35, 36, 40, 42(1) and 42(2) - Schedule - Articles 13 and 45; Bills of Exchange Act, 1882 - Sections 51, 51(1), 52, 52(3) and 57; Negotiable Instruments Act, 1881 - Sections 80, 104 and 134; Finance Act, 2006; Code of Civil Procedure (CPC) , 1908 - Order 37

Reported in : 2007(6)BomCR539; (2007)109BOMLR1930

evidence, unless such instrument is duly stamped. Clause (a) of the proviso prior to its amendment by the Finance Act of 2006 was to the following effect:(a) any such instrument not being an instrument chargeable with a duty … to be compulsorily noted and/or protested. This action of the Bank is stated to be in violation of Section 51 of the Bills of Exchange Act, 1882 read with the provisions of the Negotiable Instruments Act, and … there appears to be no reason why on the strength of Section 156(3) of the Code, any restriction should be read into the power specifically

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … The said fact is borne out by the letter dated 3rd November 2006 of the Petitioners and it is only thereafter that the Petitioners started … The provisions of the Indian Arbitration and Conciliation Act, 1996 shall apply. 15 It would also be apposite to reproduce the relevant provisions of the … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,

S.B.P. and Company Vs. Patel Engineering Ltd. and anr.

Court : Supreme Court of India

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 11, 11(1), 11(2), 11(3) to 11(5), 11(6), 11(8), 12(3), 13, 13(3), 14, 14(1), 14(2), 14(3), 15, 15(1), 15(2), 15(3), 15(6), 16, 34 and 37; Arbitration Act of 1940 - Sections 8(1) and 9; Constitution of India - Articles 136 and 155

Reported in : 2010(1)AWC1053(SC); 2010(1)BomCR382; JT2009(13)SC315; 2009(13)SCALE335; 2009(10)LC4811(SC):2009AIRSCW6659; (2005)8SCC618

Dr. Tulzapurkar have no application to the facts of the present case. In Datar Switchgears Ltd. v. Tata Finance Ltd. and Anr. while construing Section 11(6) of the 1996 Act, the court held that if one party … the larger Bench, the appellants filed I.A. Nos. 1 and 2 of 2006 for leave to amend the memorandums of appeal so as to enable … letter dated 27.2.2002. On the same day, respondent No. 1 informed respondent No. 2 that in terms of Section 15(2) of the Act, it was entitled to appoint a substitute in place of Shri S.N. Huddar and had,

Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also proposed to impose penalties under Sections 76, 77 and 78 of the said Finance … amount of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also … 2004. 2.1.1. Scrutiny of the records of the appellant revealed that for the year 2005-06 (October, 2005 onwards), 2006-07 and 2007-08, the appellant had taken CENVAT Credit on inputs or input services in respect of some contracts, … only on 33% of the contract value in terms of Notification No. 15/2004-ST dated 10/09/2004 in respect of some contracts. The said abatement was subject

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

inflating their claims in respect of head office expenses. With a view to getting over these difficulties, the Finance Act has inserted a new Section 44C in the IT Act laying down certain ceiling limits for the deduction … this Tribunal in Vanaz Engineers Ltd. v. ITO 20 BCAJ 232 and a recent order dt. 24th Feb., 2006 of the Mumbai Bench of this Tribunal in Wockhardt Ltd. v. Asstt. CIT ITA No. 3991/Mum/2005 wherein the … been dealt with in para 28 as well as an order dt. 15th July, 1994 of the Pune Bench of this Tribunal in Vanaz Engineers

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 … or installation of such plant, machinery, equipment or structures.7. (zzq) Commercial Percen tage or This exemption shall Page 15 of 51 33 industrial construction service 10. (zzzh) not apply in such cases where the taxable services provided