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Commissioner of Income Tax Vs. Emilio Ruiz Berdejo and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(10), 2(24), 4, 4(2), 5(2), 9, 9(1), 14, 17, 90, 90A, 91, 115JAA, 139(1), 139(4), 140A, 140A(1), 142(1), 143, 143(1), 143(3), 144, 147, 148, 153A, 154, 155, 156, 190(1), 191, 192, 192(1), 192(1A), 200(3), 201, 201(1), 201(1A), 207, 208 to 219, 221, 234A, 234B, 234C, 245D(4), 250, 254, 260, 260A, 262, 263, 264 and 271C; Finance Act, 2000 - Sections 2; Taxation Laws (Amendment) Act, 2000; Taxation Laws (Amendment) Act, 2001

Reported in : (2010)228CTR(Bom)145

rate of surcharge under Section 2 of the Finance Act, 2000 (10 of 2000) as amended by the Taxation Laws (Amendment) Act, 2001 (4 of 2001) and the assessee has paid the amount of shortfall on or before the 15th day

Nokia India Private Limited vs.deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

to distinguish the expression 'finding' from the expression 'direction'. Legislative History 17. Prior to its amendment by the Taxation Laws (Amendment) Act, 1970, Section 153 of the Act read as under: W.P. (C) No.1773/2016 Page 9 of 22 “Time limit … provisions of sub-section (2A), be completed at any time.” 20. By an amendment brought about by the Finance Act, 2001, the general time limit under Section 153 (2A) was reduced to one year. With effect from 1st July … case of the assessee and decide the issue W.P. (C) No.1773/2016 Page 4 of 22 f. g. afresh in accordance with the provisions of law.

Pro Lab a Partnership Concern and ors. Vs. the State of Karnataka Rept ...

Court : Karnataka

Subject : ConstitutionSales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 5B, 12(3) and 58; Karnataka Taxation Laws Act, 2004 - Sections 2(1), 2(3) and 5; Sales Tax Act; Madhya Pradesh Sales Tax Act; Constitution of India - Articles 21, 265, 366 and 366(29A); Karnataka Sales Tax Law

Reported in : ILR2006KAR475; [2006]144STC33(Kar)

only question that requires for consideration is as to whether Section 2(3) and Section 5 of the Karnataka Taxation Laws (Amendment) Act of 2004 has the Constitutional approval or not in terms of the material placed before us.13. To answer … to the same, the 2nd respondent issued two notices Under Section 12(3) of the Act for the years 2001-02 and 2002-03 proposing to make best Judgment assessment and proposing to levy certain taxes in the matter. The … Studio and Ors. v. The Commissioner of Commercial Taxes, ILR 2003 Kar 4883. This Court while quashing the aforesaid circular and all orders and endorsements

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

[1981]2SCR364 . Mr. Choudhury submits that the revenue, raised through the implementation of the impugned Act and other taxation laws, is utilized by the State in laying and maintaining roads, waterways, establishment and maintenance of market, etc. It … Tax (Amendment) Ordinance, 2005 (hereinafter referred to as 'the AET (Amendment) Ordinance, 2005') or the Assam Entry Tax (Amendment) Act 2005 (hereinafter referred to as 'the AET (Amendment) Act, 2005') are compensatory in nature? What is the difference … such legislation require President's sanction in terms of the proviso to Article 304(b)? Whether the Assam Entry Tax Act, 2001 (hereinafter referred to as 'the AET Act, 2001'), notifications, issued under Section 3(4) thereof, imposing entry tax on

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

the Customs Tariff Act, 1975, the Central Excise Act, 1944, the Central Sales Tax Act, 1956, the Finance Act, 2001 and the Finance Act, 2005 and to repeal certain enactments.31. By Taxation Laws (Amendment) Act, 2017, the Finance … taxes but the cesses and surcharges levied on goods and services shall also be subsumed in it.12. By Taxation Laws (Amendment) Act, 2017 various enactments levying various types of cesses were repealed including Clean Energy Cess/Clean Environment Cess which was … writ petition finally. Facts in the Writ Petition (C) No.7459 of 2017 4 7. Mohit Mineral Pvt. Ltd. (hereinafter referred to as the 'writ petitioner') … 2 Rules framed by the Central Government in exercise of power under Section 11 of the Goods and Service Tax (Compensation to States) Act, 2017

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

Subject : Sales Tax/VAT

considered as a restriction on the freedom guaranteed under Article 301. It has further been submitted that the taxation laws can be a restriction on trade, commerce and intercourse only when the levy is discriminatory. Article 301 read … shall be laid before the State Legislature.2. The principal Act was first amended by the Assam Entry Tax (Amendment) Act, 2001 (in short, 'the First Amendment Act'), which was published in the Assam Gazette (Extraordinary) on October 19, 2001 … Public Distribution of Articles Order, 1982. Sub-section (3) confers power on the State Government to grant exemption and Sub-section (4) of Section 3 authorises the State Government to add to, amend or otherwise modify the schedule to the

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

1973 and the WestBengal Rural Employment and Production Act, 1976, which levied cess wereamended by the West Bengal Taxation Laws (Amendment) Act, 1992 with effectfrom 1-4-1992. The text of the said Amendment Act is as follows:"West Bengal Act II of … 360 of 1999, 50 and 553 of 2000, 207, 288and 389 of 2001 and 81 of 2003 and Civil Appeal Nos. 5027, 6643 to 6650 … the basis of valuation for the purpose of this item."3. West Bengal Rural Employment and Production Act, 1976.    "Section 4. Rural employment cess, -- (1) On and from the    commencement of this Act, all immovable properties on which

State of Gujarat and ors. Vs. Akhil Gujarat Pravasi V.S. Mahamandal an ...

Court : Supreme Court of India

Subject : Motor VehiclesOther Taxes

Acts : Bombay Motor Vehicles Tax Act, 1958 - Sections 2(1), 3, 3(1), 3A, 3A(1), 3A(2), 3A(5), 4, 4(1), 4(1)(IAA), 5 and 7; Bombay Motor Vehicles Tax Rules, 1959 - Rule 5; Gujarat Adoption of Laws (State and Concurrent Subjects) Order, 1960; Motor Vehicles Act, 1939 - Sections 22; Motor Vehicles Act, 1988; Gujarat Adoption of Laws (State and Concurrent Subjects) Order, 1960; Bombay Motor Vehicles Tax (Gujarat Amendment) Rules, 2001; Constitution of India - Articles 14, 19(1), 21 and 300A; Income Tax Act; Kerala Motor Vehicles Taxation Act, 1963 - Sections 3; Mysore Motor Vehicles Tax Act; Bihar and Orissa Motor Vehicles Taxation Act; Bihar Taxation Act - Sections 6

Reported in : AIR2004SC3894; 2004(5)ALLMR(SC)584; (2004)3GLR1904; JT2004(4)SC470; 2004(4)SCALE487; (2004)5SCC155; 2004(2)LC1121(SC); [2004] 3 SCR 956; MANU/SC/0333/2004

Subjects) Order, 1960. The Act was amended several times and lastly on 6.2.2001 by Gujarat Act No.2 of 2001. Section 2 of this Act gives the definitions and Sub-section (1) defines 'certificate of taxation' and it means a … made applicable to the State of Gujarat by the Gujarat Adoption of Laws (State and Concurrent Subjects) Order, 1960. The Act was amended several times … kept for use in the State exclusively as contract carriages (hereinafter in this section and sub-section (1A) of Section 4 referred to as 'the designated omnibuses') a tax at the rates specified in the table below :- TABLE------------------------------------------------------------------------------Description … and 252 of 2002 have been filed in this Court challenging the amendments made by the aforesaid amending Act.2. It will be convenient to reproduce

Vahid Paper Converters and ors. Vs. Ito and ors.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)98ITD165(Ahd.)

by the Supreme Court in the judgment itself by stating that "section 32 has since been amended by Taxation Laws (Amendment and Misc Provisions) Act, 1986 w.e.f. April 1, 1988. However, answer to question remains of substantial importance a … (Amendment and Misc. Provisions) Act, 1986 with effect from 1-4-1988 whereby Section 34 was omitted. Further the Finance Act, 2001 inserted Explanation 5 to Section 32 with effect from 1-4-2002.6. At the time of hearing before us, Shri

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

of the order of the Tribunal it was noticed that after the amendment of Section 34(1) by the Taxation laws (Amendment and Miscellaneous Provisions) Act, 1986, with effect from April 1, 1986, it was not necessary for the assessee … to refer to the Explanation added by the Finance Act, 2001. As per Section 21 of the Finance Act, 2001, Section 32 was amended as follows :'21. Amendment of Section 32. --In Section 32 of the Income-tax Act, with … of depreciation when the assessee had not made a claim. In para. 4 of the order of the Tribunal it was noticed that after the