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Shyamal Kumar Roy Vs. Sushil Kumar Agarwal

Court : Supreme Court of India

Subject : Civil

Acts : Indian Stamp Act, 1899 - Sections 2(14), 31, 32, 33, 35, 36, 38, 39, 40 and 61; Indian Stamp (West Bengal Amendment) Act, 1990; West Bengal Finance Act, 2006; West Bengal Act - Sections 33(4) and 33(5); Marwar Stamp Act, 1947; Code of Civil Procedure (CPC) - Sections 151

Reported in : AIR2007SC637; (SCSuppl)2007(1)CHN15; JT2006(9)SC483; (2007)1MLJ617(SC); 2006(11)SCALE159; (2006)11SCC331; 2007AIRSCW234

Matched in: Citation AIR2007SC637; (SCSuppl)2007(1)CHN15; JT2006(9)SC483; (2007)1MLJ617(SC); 2006(11)SCALE159; (2006)11SCC331; 2007AIRSCW234

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 … India were dismissed. The question which arises for determination in these appeals is whether the amended provisions of Section 7(a) and (b) of the Kerala General Sales Tax Act, 1963 can be applied to those dealers who … Dattu, C.J.1. This judgment would dispose of Writ Appeal No. 1877 of 2007 and connected appeals, which have been filed against the common judgment passed

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

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. … to as the 'Act for the sake of brevity), which has been introduced with effect from 18th April, 2006;(ii) An explanation to Section 65(105) of the Act, which was in force between 16th June, 2005 and 17th

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 … Alam, J.1. Whether Rule 56 of the Bihar Value Added Tax Rule, 2005 can be so read as to give the prescribed authority the discretion

The Commissioner of Income Tax Vs. Chemplast Sanmar Limited

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50, 90, 90A, 115JA(1), 115JAA, 115JAA(4), 115JAA(5), 115JB, 139(1), 140A, 143(1), 208, 209, 210, 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 295 and 295(2); Finance Act, 2006; General Clauses Act, 1897 - Sections 20; Land Reforms Act; Income Tax (19th Amendment) Rules, 2001; Income Tax Rules, 1962 - Rules 5 and 12(1)

Reported in : (2009)224CTR(Mad)211; [2009]314ITR231(Mad); [2009]180TAXMAN335(Mad)

Matched in: Advocate Pushya Sitaraman, Sr. Standing Counsel assisted by J. Narayanasamy, Adv. Venkatnarayanan, Adv. in T.C. Nos. 887/04, 2246, 2277, 2323, 2606, 2615 and 2656 of 2006, 10, 410, 717 and 1006 to 1008 of 2007 and 81 to 84, 245, 356, 543 and 578 of 2008, ;N. Quadin Hoseyn, Adv. in

N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 48, 50C, 50C(2), 55A, 69, 69A, 69B, 69C, 129, 142A, 142(2A), 143(3), 147, 153, 153(1), 153(3), 142, 245C, 245D(1), 245R(3), 245Q(1), 246A, 250, 254, 260, 262, 263 and 264; Indian Stamp Act - Sections 47A; Finance Act, 2006; Finance Act, 2007; Wealth-tax Act, 1957 - Sections 2, 16A, 23A, 24, 34AA, 35, 37 and 38A; Constitution of India - Articles 14 and 226

Reported in : (2009)226CTR(Mad)625

Sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the Act … the date on which the order under Sub-section (1) of Section 245D is received by the Commissioner under Sub-section (2) of that section, or(vi)the period commencing from the date on which an application is made before the Authority

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 … a similar provision appearing in Section 215(2), the learned senior counsel submitted that the expression 'or otherwise' in Sub-section (2) of Section 234B signifies that in whatever manner tax is paid, it shall be taken note of in

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Subject : Constitution

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

Bhandari, J.1. In all these writ petitions, a challenge has been made to the Chapter VII to Rajasthan Finance Act, 2006 (hereinafter referred to as 'the Act of 2006') and Rules framed thereunder, as well as consequential notification issued. … taking into consideration the provision of Section 3 and the definition of dead rent as was provided under Section 2 (d) of the Act came to the conclusion that the tax is being imposed on the dead rent/royalty,

Director of Income Tax Vs. Aparna Ashram

Court : Delhi

Subject : Direct Taxation

dissolution, and all the provisions of this Act shall, so far as may be apply accordingly. Explanation.--Omitted by Finance Act, 1992, wef 1-4-1993. (The amendment to the subsection 1 inserted w.e.f. 01.04.1989 has been underlined for the sake … as may be, shall apply to such assessment. (3) Without prejudice to the generality of the provisions of sub-section (2), if the Assessing Officer or the Deputy Commissioner (Appeals) or Commissioner (Appeals) in the course of any proceeding

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 … of different amounts against different defendant-companies. In Summary Suit No. 1339 of 2006 filed against Neolite Polymer Industries Pvt. Ltd. the Bank claimed US $ … 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