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Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30

Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)

in other places.6. The Kerala Finance Bill, 2006 was passed by the Kerala State Legislature as 'The Kerala Finance Act, 2006, (Act 22 of 2006) on 19-10-2006. The Act received the assent of the Governor on 24-10-2006 and was … been argued in the instant appeals. The questions that came up for consideration was whether Sub-section (6) of Section 17 of Karnataka Sales Tax Act, 1957 as amended by Act No. 5 of 1996 is unconstitutional and secondly

Larsen and Toubro Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

Circle, Jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of Section 19(2) of the Bihar Finance Act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of … reason, escaped assessment or any turnover of any such dealer or a dealer assessed under Sub-section (5) of Section 17 has been under-assessed or assessed at a rate lower than that which was correctly applicable or any deductions

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 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 of time ignoring

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … 2007.2. The writ petition was filed by the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006

Union of India Vs. M/S Intercontinental Consultants and Technocrats pv ...

Court : Supreme Court of India

Subject : Service Tax

while providing the services as they cannot be treated as element/components of service. Section 67 was amended by Finance Act, 2006 w.e.f. May 01, 2006. Since the cases before us involve period prior to the aforesaid amendment as well … of pocket expenses for the period mentioned in the aforesaid letter. Thereafter, a show cause notice dated March 17, 2008 was issued by the Commissioner, Service Tax, Commissionerate vide which the respondent was asked to show cause

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

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 … professional income as well as reimbursable out of pocket expenses for the period mentioned in the letter. On 17.03.2008, a show-cause notice was issued by the Commissioner, Service Tax Commissionerate by which the petitioner was asked to

Godrej and Boyce Manufacturing Co.Ltd. Vs. Dy.Commr. of I.T.Mumbai and ...

Court : Supreme Court of India

Subject : Land Acquisition

The learned Tribunal held that sub-sections (2) and (3) of Section 14A of the Act (inserted by the Finance Act, 2006 with effect from 1st April, 2007) were retrospectively applicable to the Assessment Year 2002-2003 and, therefore, the matter … Act this Court held that:“Expenses allowed can only be in respect of earning of taxable income.” In paragraph 17, this Court went on to observe that:“Therefore, one needs to read the words “expenditure incurred” in section 14A

Vodafone International Holdings B.V. Vs. Union of India (Uoi) and anr. Overruled

Court : Mumbai

Subject : Company Direct Taxation

Acts : Companies Act, 1956 - Section 211(3A), Companies Act, 1956 - Section 372; Income Tax Act, 1961 - Section 2, Income Tax Act, 1961 - Section 2(14), Income Tax Act, 1961 - Section 2(47), Income Tax Act, 1961 - Section 4, Income Tax Act, 1961 - Section 4(1), Income Tax Act, 1961 - Section 5, Income Tax Act, 1961 - Section 5(1), Income Tax Act, 1961 - Section 5(2), Income Tax Act, 1961 - Section 9, Income Tax Act, 1961 - Section 9(1), Income Tax Act, 1961 - Section 10(15), Income Tax Act, 1961 - Section 10(33), Income Tax Act, 1961 - Section 14A, Income Tax Act, 1961 - Section 45, Income Tax Act, 1961 - Section 47, Income Tax Act, 1961 - Section 90, Income Tax Act, 1961 - Section 94(7), Income Tax Act, 1961 - Section 133(6), Income Tax Act, 1961 - Section 163, Income Tax Act, 1961 - Section 192

two sets of cases before us. The lead matter covers assessment years before insertion of Section 94(7) vide Finance Act, 2001 w.e.f. 1.4.2002. With regard to such cases we may state that on facts it is established that … venture vehicle, Hutchison Max Telecom Ltd. (renamed Hutchison Essar Ltd - HEL in August 2005). Between 1992 and 2006 Hutchison acquired interests in twenty three mobile telecommunication circles in India. HEL is an Indian company in which … the decision of the Federal Court in A.H. Wadia V/s. CIT, (1949) 17 ITR 63 (FC), that if the payments of home salary abroad by

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)]

Commercial Taxes, Urban Circle, Jamshedpur passed an order for assessment of the sales tax against the petitioner under Section 17 (5) of the Bihar Finance Act, 1981 for the last four financial years. (vi) To quash the demand … 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 … 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