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Azam Laminators (P) Ltd. Vs. the Secretary to Govt. and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 59(4), 94 and 94(2); Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala Finance Act, 2006

Reported in : 2008(2)KLJ572

The High Court has failed to consider the effect of the omission of the figure '3808' by Kerala Finance Act, 2006. In our view, a vital aspect is lost sight of. In the present case, the High Court has … S.R.O. No. 82 of 2006 attracting tax at 12.5%. The Betel Nut Manufacturers' Association preferred an application under Section 94 of the KVAT Act before the Commissioner of Commercial Taxes seeking clarification on the rate of tax … is taxed at 4%. They also produced the clarification issued under Section 59(4) of the Karnataka Value Added Tax Act, 2003 that the product is

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 … concerned with taxpayers’ duties to keep records and the like, and the Commissioner’s powers to inspect etc. 149. Section 59(1) makes provision for a default surcharge where a taxable person fails to make a return on time or

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

reconditioning on restoration, or servicing of any goods, excluding a motor vehicle and also substituted it by the Finance Act, 2006 with effect from 1st May, 2006. It also substituted the Explanation below section 65(64) with effect from 15th … SC 2367 (ii) Roshan Lal and Ors. vs. International Airport Authority of India and Ors., AIR 1981 SC 597 51. For properly appreciating the rival contentions, a brief reference to the allegations in the show cause notice

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … correctness of the claim of the assessee having regard to the accounts of the assessee.11 Circular 14 of 2006 Section 115-O :27. The submission which has been urged on behalf of the assessee is that Section 14A has … under Section 14A. Reading Section 14 in juxtaposition with Sections 15 to 59, it is clear that the words "expenditure incurred" in Section 14A refers

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles … 2013; Section 231 of the Insolvency and Bankruptcy Code, 2016; Section 56, Petroleum and Natural Gas Regulatory Board Act, 2006; Section 154, Electricity Act, 2003; Section 27 of the Telecom Regulatory Authority of India Act, 1997; Section 61 of … to Section 184(1) is a direct affront to the judgment of this 59 | Pa ge Court in MBA-III. This Court in MBA-I and Roger

Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 14A; Income Tax Rules, 1962 - Rule 8D; Finance Act, 2002

154, for any assessment year beginning on or before the 1st day of April, 2001."9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after sub-section (1) as so numbered, the following sub-sections were … to such (exempt or non-taxable) income, even if it is of the nature specified in sections 15 to 59 of the said Act, cannot be allowed against any other income which is includable in the total income.

Mangalmay Institute of Management & Technology and Anr vs.ggsip Un ...

Court : Delhi

Subject : Education

its own affairs, and in view of the Section 10A The National Commission for Minority Educational Institution (Amendment) Act, 2006 the petitioner is well within its right to apply for affiliation, moreover there is no statutory bar for … 2393/2017, 3148/2017 and 2955/2017. W.P.(C) 2377/2017 and connected matters Page 1 of 59 Mr.Parag P.Tripathi, Sr. Adv. with Mr.Sradhananda Mohapatra, Adv. for GGSIP in W.P.(C) … the State or the University or the institute that any funding is required from the Central Government. Self financed institutions are not covered under the Scheme. It is relevant to mention that the report was published in

Security Printing Corporation Of India Ltd And Ors Etc. Vs. Vijay D. K ...

Court : Supreme Court of India

Subject : Land Acquisition

extent necessary, we shall now trace the history as follows:- (i) Till the year 2005, the Ministry of Finance, Government of India had nine production units namely, four India Government Mints, two Currency Note Presses, two Security … Currency and Coinage Division of the Department of Economic Affairs, Ministry of Finance, Government of India. The transfer actually took place with effect from 10.2.2006. (ii) The transfer of management automatically led to the transfer of the … year 1988, a group of eight persons working as Supervisors, Works Engineer, Section Officer, etc., in the Currency Note Press, Nashik, filed a writ petition … therein were entitled to Double Over Time Allowance in terms of Section 59(1) of the 1948 Act. After holding so, the Tribunal confined the relief,

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

inflating their claims in respect of head office expenses. With a view to getting over these difficulties, the Finance Act has inserted a new Section 44C in the IT Act laying down certain ceiling limits for the deduction … this Tribunal in Vanaz Engineers Ltd. v. ITO 20 BCAJ 232 and a recent order dt. 24th Feb., 2006 of the Mumbai Bench of this Tribunal in Wockhardt Ltd. v. Asstt. CIT ITA No. 3991/Mum/2005 wherein the … computed in the manner laid down in this Act". Sections 15 to 59 of the IT Act lay down the rules for computing income for

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under the service tax net. The Finance Act, 2007 brought 7 new services under … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,