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income Tax Officer, Udaipur Vs. Arihant Tiles and Marbles (P) Ltd.

Court : Supreme Court of India

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 32A, 32A(2), 80HH, 80IA and 80IA(2); Finance Act, 2009 - Sections 2(29BA); Rajasthan Electricity Duty Act, 1962 - Sections 3(3); Indian Mines Act, 1923; Central Excise Act

Reported in : (2009)227CTR(SC)513; 2009(171)LC247(SC); 2010(249)ELT161(SC); [2010]321ITR79(SC); JT2009(15)SC210; 2009(14)SCALE440; (2010)2SCC699; [2010]186TAXMAN439(SC); 2009(10)LC4927(

Matched in: Citation (2009)227CTR(SC)513; 2009(171)LC247(SC); 2010(249)ELT161(SC); [2010]321ITR79(SC); JT2009(15)SC210; 2009(14)SCALE440; (2010)2SCC699; [2010]186TAXMAN439(SC); 2009(10)LC4927(

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: March 11, 2015 Pronounced on: April 17, 2015 + CEAC952014 DELHI TRANSPORT CORPORATION Through: ..... Petitioner Mrs.Avnish Ahlawat with Ms. Latika

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … 2009, the Uttarakhand Legislative Assembly enacted the Uttarakhand (the Uttar Pradesh Entertainment and Betting Tax Act, 1979) (Amendment) Act, 2009 the aforesaid amendment was notified on 16.03.2009.. Through the aforesaid enactment, the term 'Direct-to-Home' (DTH) broadcasting was sought … No. 2562 of 2007 and Writ Petition (M/S) No. 353 of 2008, the term 'entertainment' was defined in Section 2(g) of the Entertainment Act, 1979, as under:2. Definitions.- In this Act,-(g) 'entertainment' includes any exhibition, performance, amusement, game,

Sasi Vs. the Commercial Tax Officer

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 8 and 66(3); ;Finance Act, 2009; ;Kerala General Sales Tax Act, 1963 - Sections 7 and 43; ;Kerala Value Added Tax Rules - Rule 11(2)

Reported in : 2010(1)KLT661

twenty five thousand only per annum as tax under this clauseOn the basis of the provisions introduced through Finance Act 2009, Section 8(b) of the KVAT Act stood amended with effect from 28.7.2009 as above. Therefore the authorities noticed that … this Writ Petition is against Ext.P6 notice issued under Section 66(3) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Through the said notice, the 1st respondent had intimated the petitioner about proposal to revise Ext.P5

infoparks Vs. Deputy Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15), 9, 10, 11, 12A, 197 and 197(1); Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955; Finance Act, 2008 - Sections 2

Reported in : (2009)227CTR(Ker)486; [2010]186TAXMAN328(Ker)

Matched in: Citation (2009)227CTR(Ker)486; [2010]186TAXMAN328(Ker)

Director of Income-tax (Exemptions) Vs. Khar Gymkhana

Court : Mumbai

Subject : Land Acquisition

trade, commerce or business etc. for financial consideration. The 2nd proviso to said section, introduced w.e.f. 01-04-2009 vide Finance Act 2010, provides that in case where the activities of any trust or institution is of the nature of … 1. This Appeal under Section 260-A of the Income Tax Act, 1961 (the Act), challenges the order dated 10th July, 2013 passed by the

Commissioner of Income Tax Vs. Dlf Power Ltd.

Court : Delhi

Subject : ConstitutionDirect Taxation

Acts : Income Tax Act, 1961 - Sections 33B, 80A(2), 80IA, 115JA, 115JA(2), 115JB, 115JB(2), 143(3), 154, 155JB, 263 and 263(1); Finance Act, 2000; Companies Act; Finance Act, 2009; Finance Act, 2007; Constitution of India - Article 226

Reported in : (2010)229CTR(Del)27; [2009]185TAXMAN356(Delhi)

Matched in: Citation (2010)229CTR(Del)27; [2009]185TAXMAN356(Delhi)

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

Subject : Direct Taxation

by him on 28th March, 2000 was also invalid. However, subsequent to this decision of the Tribunal, by Finance Act, 2006, the Legislature has added proviso in Section 142 (i) of the Act. The effect thereof is that … number 1829 stands withdrawn by virtue of Circular No.7/2008 dated 22nd October, 2009, such withdrawal can have no retrospective effect and the principle laid down … (including the granting of any license) in respect of copy right of a literary, artistic or scientific work. Section 2 (o) of the Copyright Act makes it clear that a computer programme is to be regarded as a

Future Link India vs.the Commissioner of Central Excise, Delhi Ii

Court : Delhi

Subject : Education

the CESTAT and the authorities below fall into error in holding that penalty under Section 78 of the Finance Act, 1994 (“the Act”) imposed was justified and appropriate?.” 2. Issue notice of appeal. Sh. Sanjeev Narula, Sr. Standing … levy, with effect from 10.09.2004. It, however, claims ignorance of its duties in that regard and eventually in 2009 it registered itself as a service tax assessee, and started filing returns. The proceedings culminated in a Show

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Act, 2008, w.e.f. 01.04.2009. Some other amendments too were made, with effect from the same date by the Finance Act, 2009 and Finance Act, 2010. With the said amendments, as on 01.04.2009, the provision read as follows: (15) “charitable … 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on