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B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

the 1st day of April, 2005. Later, a number of amendments were introduced in the Act by Bihar Finance Act, 2006 (Act 7 of 2006). The amendment Act received the assent of the President of India on 19.04.2006 and … to extend, in appropriate cases, the period for furnishing details of stocks for claiming input tax credit under Section 16(1)(d) of the Bihar Value Added Tax Act, 2005? This is the common question arising in all the four

The Commissioner of Wealth Tax Vs. Huf of H.H. Late Shri. J.M. ScIndia

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act - Sections 14 to 16, 16(2), 16(3), 16(4), 16(5), 17, 17(1) and 17A; Income Tax Act - Sections 139, 143, 143(2), 143(3), 144A, 144B, 147, 148, 246 and 263; Finance Act, 2006

Reported in : (2008)110BOMLR1106; (2008)217CTR(Bom)531; [2008]300ITR193(Bom)

of the Income Tax Act. Noting the lacunae, Parliament amended Section 148 of the Income Tax Act by Finance Act, 2006 with effect from 1.10.1991. Consequently it is submitted that the question as framed would not arise.3. The learned … the circumstances of the case and in law, the Hon'ble Tribunal was right in cancelling the assessment Under Section 16(3) r.w. Section 17 of the Wealth Tax Act, by holding that the notice under Section 16(2), being out

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

Section 234C(1) of the IT Act, 1961 (hereinafter referred to as 'the said Act') by virtue of the Finance Act, 2006, w.e.f. 1st April, 2007. According to the learned Counsel for the appellant/Revenue, after the said amendments, there is … and sympathetic and imaginative discovery is the surest guide to their meaning.We have noted the object of Section 16(3) of the Act which has to be read in conjunction with Section 24(2) in this case for the

The Sahrdaya College of Engineering and Technology Vs. the University ...

Court : Kerala

Subject : Constitution

Acts : Indian Medical Council of India Act, 1956 - Sections 10A, 10(2), 10A(1), 10A(2), 11, 11(2) and 19; Kerala Professional Colleges or Institutions (Prohibition of Capitation Fee, Regulation of Admission, Fixation of Non-Exploitative Fee and Other Measures to Ensure Equity and Excellence in Professional Education) Act, 2006 - Sections 20; Calicut University Act - Sections 2(7), 2(16) and 68A; Calicut University Ordinances; Calicut University Regulations; Calicut University Rules; University Laws (Amendment) Act; Kerala Self-Financing Professional Colleges (Prohibition of Capitation Fees and Procedure for Admission and Fixation of Fees) Act, 2004 - Sections 3, 3(1), 3(2) to (6) and 4; University/Government/Medical Council of India Rules; Constitution of India - Articles 19(1) and 226;

Reported in : 2009(3)KLJ185

Regulation of Admission, Fixation of Non-Exploitative Fee and Other Measures to Ensure Equity and Excellence in Professional Education) Act, 2006, (hereinafter referred to as the Professional Colleges Act) was enacted to take over 50% of the seats in … affiliation of the petitioners herein have been challenged in these writ petitions. All the petitioners are Private Self Financing Colleges. Petitioners in W.P. (C). 19599/2009 & 19600/2009 are the Managers of Self Financing Engineering Colleges and the … and the regulations framed the reunder. It is apposite to refer to Section 10A and Section 11 of the Indian Medical Council Act, 1956, in … counsel was requested to get instructions and accordingly, they were posted on 16.7.2009. On the said day, the counsel for the University submitted that a

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 … power of the Court has been taken away and is now expressly vested with the Arbitral Tribunal under Section 16 of the Indian Arbitration Act. Under Section 16, the Arbitral Tribunal can rule on its own jurisdiction including

Indian Oil Corporation Ltd. Vs. The State of Bihar

Court : Supreme Court of India

Subject : Land Acquisition

aforesaid judgment has been nullified by the addition of a third proviso to Section 3(2) by the Bihar Finance Act, 2006, which specifically provides that exempted goods will not be entitled to set off. For all these reasons, we … in series of sales at which Sales Tax shall be levied.- (1) (a) Subject to the provisions of section 16 and section 17, tax on sale of goods shall be levied at each point in a series of

Deputy Commissioner of Income Tax Vs. Padam Prakash (Huf)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)104TTJ(Delhi)989

Matched in: Citation (2006)104TTJ(Delhi)989

M/S. Bhel-ge Gas Turbine Services Pvt. Ltd. Vs. Cst, Hyderabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

It appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. … 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 declared that

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of a similar nature which it specifies. 17. Secondly, section 55A was added by section 19(1) of the Finance Act 2006, together with section 26AB which provides for the adjustment of accounts to give effect to it. It introduced … Finance Act 1997, on the making of assessments, including assessments for penalties, interest or surcharge, under section 76. 16. Two further provisions, added to VATA 1994 by amendment to address the problem of intra-community fraud, are also

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

154, for any assessment year beginning on or before the Ist day of April, 2001.” 11 18. By Finance Act, 2006, Section 14A was numbered as sub­section (1) and after sub­section (1) sub­sections (2) and (3) were inserted w.e.f. 01.04.2007 … 3279 of 2016, C.A.No.1440 of 2018 @ SLP(C) No. 23624 of 2016, C.A.No.1441 of 2018 @ SLP(C) No. 16185 of 2016, C.A. No. 5044 of 2016, C.A. No.5417 of 2016, C.A. No. 6019 of 2016, C.A.No.1442 of