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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 … of Section 16(1)(d) of the Act and Rule 56 of the VAT Rules. He also submitted that under Section 24 of the Act, the dealer was obliged to submit monthly returns of all the transactions during the previous

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438 of 2006 decided on 12th February 2009)as separate proceedings in that regard were pending. These were cases where the issue … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … the point of view of the transferor it is an alienative fact. 24. Corpus Juris Secundum defines transfer as follows: (Volume 87, p. 892) The

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 … 234C were mandatory in nature and that the IT Settlement Commission, in exercise of its power under Section 245D(4) and (6), did not have the power to reduce or waive interest statutorily payable under Sections 234A, 234B

Hotel Lakeview and Thripthi Bar Represented by Its Managing Partner D. ...

Court : Kerala

Subject : Sales Tax

to Section 7 of the Kerala General Sales Tax Act, 1963 (hereinafter referred as 'the Act') by the Finance Act, 2006 was under consideration in the writ petitions. The constitutional validity of the amendment was upheld and the questions … of the amendment was upheld and the questions raised were whether Section 7(b) of the Act introduced on 24.10.2006 with retrospective effect from 01.07.2006 could be applied to those dealers who had contracted for payment of turnover

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

section 80-IA(4F), the said undertaking was entitled to the deduction as set out therein. 14. Thereafter, by the Finance Act, 1999 entire section 80-IA was substituted by the newly introduced sections 80-IA and 80-IB which were on the … Court for coming to the findings that we have, in this judgment. 24. Having traced the history of section 80-IB(10), we now proceed to deal … right in allowing to the Assessee Company a deduction u/s 80IB(10) of the Income Tax Act for A.Y. 2006-2007 amounting to Rs.2,11,74,864/- wherein the commercial area built by the assessee exceeded the limit specified in clause (d)

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 … 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, … seems that the arbitrator appointed by the Petitioners by his letter dated 24/04/2008 stated that there were inherent defects in the arbitration clause contained in

The Madras University Staff Association. Vs. State of Tamil Nadu, and ...

Court : Chennai

Subject : Constitution

Acts : Constitution Of India - Articles 162, 32, 166(3), 162, 309; The Madras University Act,1923 - Sections 19, 19(g)

University has adopted the revision to its employees on scale to scale basis as was ordered in G.O.Ms.No.234, Finance (Pay Cell) Department, dated 01.06.2009.5. Learned Senior Counsel for the petitioner in W.P.No.49 of 2007 would contend that … and (b) and 44 for Bharathiar University Act,1981; Section 25 (27) (a) and (b) for Bharathidasan University Act,1981; Section 24 (27) (a) and (b) for Manonmaniam Sundaranar University Act,1990; Section 22 (18) (a) and (b) for Tamil University … in short, "the Act". As per the financial estimate for the year 2006-2007, there are as many as 1376 sanctioned strength of establishment of non-teaching

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … the circumstances had changed and they had acquired a legitimate expectation by 2006, it was contrary to that principle for that expectation to be defeated … from six to three years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants

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

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

common service and facilities. With effect from June 01, 2007 the Central Government by amending Chapter-V of the Finance Act, 1994 levied service tax on renting of immovable property for business purposes. It was claimed that the service … at 2, Bahadur Shah Zafar Marg, New Delhi-110002 had entered into a registered lease deed dated October 09, 2006 with the Defendant Satya Developers in respect of an area measuring 500 sq.feet on the third floor of … Sales of Goods Act, 1930 which have no application to service tax. Section 12B of the Central Excise Act relied upon by the learned Single … was Rs. 3,55,270/- whereas in CS (OS) No.1018/2008 the amount was Rs. 24,720/-: 1. Whether the plaintiff is entitled to a decree of declaration in