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V. Surendran Vs. Central Board of Direct Taxes, Department of Revenue, ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(2); Finance Act, 2007; Income Tax Rules, 1962 - Rule 3 and 3(1)

Reported in : [2009]182TAXMAN211(Ker)

the BSNL became a company, the amendment made in relation to Section 17(2)(ii) of the Income-tax Act in Finance Act of 2007 has operated retrospectively. The concession in the matter of rent of accommodation provided by the employer

Surendaran and ors. Vs. Central Board of Direct Taxes and ors.

Court : Kerala

Subject : Service

Acts : Income Tax Act - Sections 17(2); Finance Act, 2007; Income Tax Rules, 1962 - Rule 3 and 3(1)

Reported in : 2009(1)KLJ760

BSNL became a company, the amendment made in relation to Section 17(2)(ii) of the Income Tax Act in Finance Act of 2007 has operated retrospectively. The concession in the matter of rent of accommodation provided by the employer

S. Sthanukumaran Thampi Vs. Central Board of Direct Taxes

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(2); Finance Act, 2007; Income Tax Rules, 1962 - Rule 3 and 3(1)

Reported in : [2009]180TAXMAN350(Ker)

the BSNL became a company, the amendment made in relation to Section 17(2)(ii) of the Income-tax Act in Finance Act of 2007 has operated retrospectively. The concession in the matter of rent of accommodation provided by the employer

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted … or a shipping bill or bill of export, as the case may be, is presented under Section 50. Section 17 of the said Act provides for assessment of duty and Section 18 provides for provisional assessment of duty.21.

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

Court : Delhi

Subject : Direct Taxation

Reported in : (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)

are presently not concerned with that.4. The challenge has arisen out of amendments to the Act by the Finance Act, 2007. The effect of the amendments is that where a settlement application has been filed under Section 245C of … of over a hundred writ petitions. Learned Counsel for all the parties were heard on these grievances from 17th to 20th March, 2008 when orders were reserved.2. In this particular writ petition (along with a few connected

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)

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 … hearing after the matter was remitted back by the Supreme Court in terms of order dated 23rd July, 2007 passed in Civil Appeal No. 3188 of 2007.2. The writ petition was filed by the petitioner challenging the … by 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

All India Union Bank Officers and Others Vs. Union of India, rep. by i ...

Court : Chennai

Subject : Education

of Declaration declaring that the amendment to Section 17(2) of the Income Tax Act, 1961 as amended by Finance Act 2007, as also Circular dated 15.2.2008 issued by the 4th respondent Bank are unconstitutional, ultra vires and null and

The State of Bihar Vs. The Bihar Secondary Teachers Struggle Committee ...

Court : Supreme Court of India

Subject : Education

under: “2.3.3 Secondary and Higher Education Cess The Secondary and Higher Education Cess (SHEC) was introduced in the Finance Act, 2007, to fulfil the commitment of Secondary and Higher Education. Scrutiny of the Union Finance Accounts for the period … categories on Civil Appeal No…… of 2019 @ SLP(C)No.20 of 2018 etc. 17 State of Bihar and Ors. vs. The Bihar Secondary Teachers Struggle Committee, … for short), management and control of non-Government Secondary Schools were taken over by the State. In terms of Section 3, all non-Government Secondary Schools other than Minority Secondary Schools based on religion or language and Centrally sponsored,

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

period of three months. This period was earlier one year, but is now reduced to three months by Finance Act, 2007 - that is - within three months from the date of communication of the decision or order of … M.S. Shah, J.1. All these petitions challenge the constitutional validity of the proviso to Sub-section (1) of Section 35 of the Central Excise Act, 1944 ('the Act' for short) in so far as it provides that … of Rs. 5,00,000/- on the petitioner Company in terms of erstwhile Rule 173Q(1) of the Central Excise Rules, 1944. The petitioner preferred an appeal against

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5, 9(1), 10A, 10A(1A), 10B, 28 to 43C, 43D, 44AC, 64, 72, 80, 80(IA), 80(IE), 143C, 145, 153, 192, 193, 194, 194A, 194C, 194C(1), 194D, 194G, 194H, 194I, 194J, 194LA, 195, 195(5), 195A, 197, 198, 199, 200, 200(1), 201, 201(1), 201(1A), 205, 206C, 221, 271C, 276B and 276BB; Hindu Women's Right to Property Act; Companies Act; Finance Act, 1983; Finance Act, 2007; Central Excises and Salt Act, 1944 - Sections 11D; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 11(4); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13(4), 17 and 17(2); Andhra Pradesh Shops and Establishments Act, 1966 - Sections 47(3); Payment of Gratuity Act, 1972; Partnership Act, 1932 -

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

submission.87. The contention comparing Section 40(a)(ia) with the proviso to Section 40A(3)(b) of the Act as introduced through Finance Act, 2007, can have no relevance, in as much as in the first place, the two substantive provisions are not … the issuance of notice under Section 13(4) of the SRFAESI Act. While an Appeal remedy is provided under Section 17 of the Act, the said provision as it stood prior to its striking down imposed a condition that