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Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees are … total income which he was required to furnish by notice given under Sub-section (1) or Sub-section (2) of Section 22 or Section 34 or has without reasonable cause failed to furnish it within the time allowed and in

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

under the contract of sale.9. After the Special Leave Petition was filed in this Court, the Parliament by Finance Act, 2008 inserted an explanation in Sub-clause (ii) of Section 65(19), which came into force on or about 16.5.2008 and … any quarrel with the said proposition. Therein, however, this Court was considering a case where two interpretations of Section 22 of the Income-tax Act were possible. It was opined that if one interpretation is possible and the same

Hamdard Laboratories India and Another Vs. Assistant Director of Incom ...

Court : Delhi

Subject : Education

of Hamdard's objects prior to 01.04.2009 is concerned. In light of the amendment to Section 2(15) introduced by Finance Act, 2008, the revenue argues that Hamdard ceases to be a charitable organisation with effect from 01.04.2009 and cites it … imposed in the exemption order dated 28.12.2007 had been violated. 8. Rejecting the submissions made by Hamdard, on 22.02.2012, the DGIT(E) passed an order withdrawing the exemption granted to Hamdard under Section 10(23C)(iv) of the Act. Relying

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)546

appeals, were granted statutory status with the insertion of Section 268A into the IT Act, 1961, by the Finance Act, 2008 with retrospective effect from 1st April, 1999. The second contention advanced by the learned Counsel for the respondent-assessee … involved in these appeals has been considered by us in the order made in Tax Case (Appeal) No. 222 of 2004 [CIT v. Associated Electrical Agencies (2007) 295 ITR 496 (Mad)} dt. 16th Aug., 2007, and held

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

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 2005 three further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was … for providing output services can qualify as capital goods and none other. 22. Further the definition of ‘input as defined Rule 2(k) includes all goods,

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … Ltd. v State of Maharashtra (2009) 39 MTJ 266; Appeal No. 25 of 2004; decided on 25th November 2008)and Diageo India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438 … the Commissioner of Sales Tax. 12. The Monsanto Petition, filed under Article 226 of the Constitution of India, brings a challenge to Entry 39 of

The Commercial Tax Officer (Works Contract) vs Raju Joseph

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with

Agi Abraham vs Commercial Tax Officer (Works Contract and Luxury Tax)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with

M/S. Biju Augustine vs Commercial Tax Officer (Wc)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with

M/S.Cheerans Structurals Engineers & Contractors vs the Commercial ...

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with