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Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … declaration that Rule 2C of the Service Tax (Determination of Value) Rules, 2006 is invalid. Profile of the Petitioners 2.1 Petitioner No.1 is the Federation … context of the absence of a machinery provision for computation of tax on goodwill, in the context of Section 45 of the Income Tax Act 1961, for the it was observed: "The character of the computation provisions in

Deputy Commissioner of Income-tax Vs. R.L. Kalathia and Co.

Court : Gujarat

Subject : Land Acquisition

(supra). 15.3 Reliance was also placed upon the decision of the Supreme Court in the case of PNB Finance Ltd. v. CIT-I [2008] 307 ITR 75/175 Taxman 242, wherein the court held thus: "18. In Artex Mfg. … the company was a transfer in accordance with section 2(17)(vi) which was liable to capital gains tax under section 45(4) of the Act. He, therefore, observed that the provisions for charging capital gains were applicable to the said

Suvardhan Vs. the Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 45, 45(4), 47, 47(2), 48 and 144; Finance Act, 1987

Reported in : (2006)206CTR(Kar)226; [2006]287ITR404(KAR); [2006]287ITR404(Karn)

Matched in: Citation (2006)206CTR(Kar)226; [2006]287ITR404(KAR); [2006]287ITR404(Karn)

Suvardhan Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : [2006]156TAXMAN229(Kar)

Matched in: Citation [2006]156TAXMAN229(Kar)

Commissioners for Her Majesty's Revenue and Customs (Appellant) Vs. To ...

Court : UK Supreme Court

Subject : MRTP

as "the most fundamental reform of personal tax administration for 50 years"). The changes were introduced by the Finance Act 1994 ("FA 1994") and took effect, for income tax and capital gains tax purposes, in 1996-97. Further amendments … procedural issue concerns the effect of two closure notices dated 20 June 2006 signed by Mr Peter Frost, an officer in the Anti-Avoidance Group (Investigation) … return. Meetings and correspondence ensued between HMRC and KPMG, acting for the LLPs. HMRC concentrated its enquiries on section 45(4) of CAA 2001 (as inserted by the Finance Act 2003), which withholds FYAs for expenditure on software rights

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

concerned with recovery of arrears of luxury tax for the period 2006-2010. 15.3 By way of the Kerala Finance Act, 2006, the State legislature amended the Kerala Act of 1976 and introduced luxury tax on cable TV operators @ … entertainment. The regulation could be of Cable Television operators in the State. 8.24 The definition of broadcasting in Section 65(13) of the Finance Act, 1994 as amended in 2001 is as per the meaning assigned to it … List I and those available to the State legislatures are in Entries 45 to 63 - List II. There is no taxation entry in List

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

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 Trial Court dated 9th January 2009 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

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

268-A are introduced giving authority to the parliament to legislate on service tax; that Section 65(12) of the Finance Act, 1994 defines 'Banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. The learned … v. Union of India : [2006]282ITR273(SC) - wherein the Honourable Supreme Court in Para Nos. 42, 44 and 45 held thus:42. All the Sub-clauses of Article 366(29-A) serve to bring transactions where one or more of the

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 … the transfer was effected with the object of avoidance or reduction of the liability of the assessee under Section 45, the full value of the consideration for the transfer shall, with the previous approval of the Inspecting Assistant