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P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two grounds.

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

unregistered dealers. This error of the draftsman has been corrected by deleting the words 'or sub-section 2' by Finance Act 2007 which is purely clarificatory in nature. Accordingly, it is contended that since the object of 2002 amendment is … Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect of inter-State sales to the

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

unregistered dealers. This error of the draftsman has been corrected by deleting the words 'or sub-section 2' by Finance Act 2007 which is purely clarificatory in nature. Accordingly, it is contended that since the object of 2002 amendment is … Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect of inter-State sales to the

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

the total income?2. Whether the provisions of sub-section (2) and sub-section (3) of section 14A inserted by the Finance Act, 2006 with effect from 01/04/2007, would apply retrospectively to all pending proceedings?3. Whether Rule 8D inserted by the … the following proviso was inserted in section 14A and was deemed to have been inserted with effect from 11/05/2001:-"Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section 147 or

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … penalty should not be also imposed on under provisions of Rule 15(2) of the Credit Rules read with Section 11 AC of Central Excise Act,1944 for Cenvat credit wrongly taken and utilized on account of suppression of the

Director of Income Tax (international Taxation) Vs. Income Tax Settlem ...

Court : Mumbai

Subject : Direct Taxation

June 2007, the provisions of Chapter XIXA of the Act dealing with the settlement was amended by the Finance Act 2007. Consequently, the above application for settlement filed by respondent Nos.2 to 11 were deemed to have been allowed … Taxation), challenges the order dated 11 September 2007 passed by the Income Tax Settlement Commission (the Commission) under Section 245-D(2C) of the Income Tax Act, 1961 (the Act). 2. The challenge is essentially on the ground that

Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 234A, 234B, 234C, 245C, 245D, 245D(2B), 245D(2A), 245D(2D), 245D(4), 245D(4A), 245HA(1), 245HA(2) and 245HA(3); Finance Act, 2007

Reported in : (2008)216CTR(Del)25; 2008(102)DRJ88

course of proceedings before him. [Section 245HA(3)].3. The provisions under challenge were introduced in the Act by the Finance Act, 2007 with effect from 1st June, 2007 and this batch of writ petitions was filed in the last week … 30th July, 2007.5. Before the interim order could be confirmed, the Respondents filed an application being CM No. 11964/2007 seeking its vacation. The prayer made by the Respondents in the application is to the effect that the

Tata Steel Limited and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(3)JCR365(Jhr)]

give effect to the amended provisions, a notification was issued by the Finance Department vide S.O. No. 48 dated 29.8.2008 describing the procedure for levy … (in short 'VAT Act') and subsequent amendments made in the said Act by Jharkhand Value Added Tax (Amendment) Act, 2007 (in short Amendment Act, 2007').6. In the VAT Act, 2005, preamble of the Act reads as under:An Act … M.Y. Eqbal, A.C.J.1. In all these writ petitions, the petitioners have challenged the vires of Section 11 of the Jharkhand Value Added Tax Act, 2005 as ultra vires and violative of Article 301 read with

Reserve Bank of India Vs. Pattem Surya Prakash Rao and ors.

Court : Andhra Pradesh

Subject : Banking

Acts : Constitution of India - Articles 14, 19, 21, 162, 226 and 301; Deposit Insurance Corporation (Amendment) Act, 1968; Banking Regulation Act, 1949 - Sections 2, 5, 5(1), 11, 11(1), 13A, 13D, 18, 21, 22, 22(3), 22(3A), 22(4), 22(5), 24, 35, 35A, 36, 36A, 36(1), 38, 45K(3), 45W, 56, 115A and 115B; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36A and 41(1); Andhra Pradesh Cooperative Societies Act, 1964 - Sections 64, 65, 66, 115A and 115B; Depositors Insurance and Credit Guarantee Corporation Act, 1961 - Sections 2, 13D, 22, 35(4) and 36; Companies Act, 1956 - Sections 58A and 235; Banking Laws (Application to Co-operative Societies) Act, 1965; Reserve Bank of India Act, 1934 - Sections 42(3A); Cooperative Societies Rules; Bengal Money Lenders Act; Govern

Reported in : 2007(6)ALT563

Matched in: Citation 2007(6)ALT563

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

Inserted by Finance Act, 2001, w.e.f. 1.4.20013 Inserted by the Finance Act, 2002, w.e.f. 1.4.20034 Inserted by the Finance Act, 2007, w.e.f. 1.6.2007 Direct Taxation - Income Tax - Exemption of income tax to educational institutions - Scope of … instructional resources to the in-house faculty of various institutions.(ii) Whether the applicant would be entitled to exemption under Section 11 of the Income-tax Act, 1961?11. By its decision dated 14.2.96 the Authority held, after reviewing the objects and