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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)

19(2) of the Bihar Finance Act raising a demand of Rs. 3,42,52,151=00.5. In exercise of power conferred under Section 48 of the Bihar Finance Act 1981, Bihar Sales Tax Rules 1983 was framed which was notified vide Notification … 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

Tannia Rikhy and Others vs Sunrider India Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

been brought under the ambit of Service Tax, with effect from 01.06.2007 by virtue of implementation of the Finance Act, 2007. The Defendants, requested the Plaintiff to expedite the payment of Service Tax with immediate effect, so as … that the amount of Rs.10,50,000/-, which was given to the Defendants as interest free security deposit in August 2006, would be handed over to the Plaintiff, when they vacated the Suit Property. 14. The Plaintiff also paid … Deed, liability to pay all the leviable taxes was on the Landlord. 48. After expiry of first Lease Deed dated 28.08.2006, the Plaintiff and Defendant … Signed By:ANIL KUMAR BHATT Signing Date:21.05.2026 17:16:57 1. Regular First Appeal under Section 96 read with Order XLI Rule 1 of the Code of Civil

M/S. Shiva Mines and Mineral Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

Act. Against the assessment order by the respondent Sub-Registrar, an appeal lies before the D.I.G. (Stamps) as per Section 48 of the Rajasthan Finance Act, 2006, and under Section 51, a revision before the State Government, which are … challenged the levy of land tax vide the demand notices dated 05.06.2008 (Annex-5), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2006-07 raised by the Assessing Authority, (Sub-Registrar), Kolayat.2. Learned counsel for the petitioner submitted that

Vijay Kumar Sharma Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

Act. Against the assessment order by the respondent Sub-Registrar, an appeal lies before the D.I.G. (Stamps) as per Section 48 of the Rajasthan Finance Act, 2006, and under Section 51, a revision before the State Government, which are … challenged the levy of land tax vide the demand notice dated 24.7.2009 (Annex-10), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2009-10 raised by the Assessing Authority, (Sub-Registrar), Bikaner.2. Learned counsel for the petitioner submitted that

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 … stamp duty in respect of such transfer, the value so adopted or assessed shall, for the purposes of Section 48, be deemed to be the full value of the consideration received or accruing as a result of such

Noel Harper Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

of 2016) and Finance Act, 2018 (13 of 2018).16. The Central Government in exercise of powers conferred by Section 48 of the 2010 Act framed the 2011 Rules, which came into force on 1.5.2011. Further, the Central Government … integrity of the country. 6615. The 2010 Act came to be amended on two occasions until recently, vide Finance Act, 2016 (28 of 2016) and Finance Act, 2018 (13 of 2018).16. The Central Government in exercise of powers … The 2010 Act had been the outcome of a bill drafted in 2006. The Statement of Objects and Reasons, as mentioned in the said Bill

Cit-23 Vs. M/s Mansukh Dyeing

Court : Supreme Court of India

Subject : Direct Taxation

of this Court is the applicability of Section 45(4) of the Income Tax Act as introduced by the Finance Act, 1987. 127. The relevant portion of Section 45, with which we are concerned, is sub-section (4), which reads … or body, of the previous year in which the said transfer takes place and for the purposes of section 48, the fair market value of the asset on the date of such transfer shall be deemed to be

Ravi Kant Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2007)110TTJ(Delhi)297

at the scheme of the Act first. Section 50C of the IT Act, which was introduced by the Finance Act 2002 w.e.f. 1st April, 2003, contains for special provisions for valuation of consideration in certain cases. Section 50C(1) … by the assessee and is directed against the order dt. 4th Aug., 2006 passed by the CIT (A) in the matter of assessment under Section … payment of stamp duty for such transfer, the value so adopted or assessed shall, for the purposes of Section 48, be deemed to be the full value of consideration received or accruing as a result of such transfer.

National Federation of Independent Business Vs. Sebelius

Court : US Supreme Court

Subject : Land Acquisition

rely on government-funded insurance programs, notably Medicare and Medicaid. Combined, private health insurers and State and Federal Governments finance almost 85% of the medical care administered to U. S. residents. See Congressional Budget Office, CBO’s 2011 Long-Term … States for Medical Assistance Programs. Commonly known as the Medicaid Act, Subchapter XIX filled some 278 pages in 2006. Section 2001 of the ACA would add approximately three pages. [ 19 ]      Congress has broad authority to … power. In the leading decision in this area, South Dakota v. Dole, 483 U. S. 203 (1987) , the Court identified four criteria. The conditions

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