Judgment Search Results Home > Cases Phrase: finance act 2005 section 2 income tax Court: karnataka Page 1 of about 20,001 results (0.190 seconds)

M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

..... /amenity on the employee. confer not tax issue a writ, order or direction more particularly in the nature of a writ of declaration to declare section 115 wa to wl of the income as introduced by the finance act, 2005, with effect from 01.04.2006 vide annexure-a as ultra vires article 14, 19 (1) (g) and 265 of the constitution of india ..... value of certain fringe benefits. the provisions relating to levy of this tax are contained in chapter xii-h (sections 115w to 115wl) of the income-tax act, 1961. this circular seeks to provide a harmonious, purposive and contextual the provisions of the finance act, 2005 relating to the fbt so as to further the objective of this levy. interpretation of 2. objective in comparison .....

M.S. Padmarajaiah, Senior Advocate Vs. the Secretary, Department of Fi ...

Court : Karnataka

Reported in : ILR2009KAR2437; [2009]183TAXMAN209(Kar); 2008(4)KCCR2801; 2008AIHC236(Kar)

..... an end on 31.3.2006. there is no interim order in favour of the petitioner. learned counsel for the petitioner submitted that as per section 80-c of the income tax act as amended by the finance act 2005, the petitioner was entitled to deposit, a sum of rs. 1,00,000/- in p p f account, but the 6th respondent erred in refusing ..... :the petitioner who is a senior advocate of the bar, holding a p p f account no. 0154 (one of the specified savings under section 80-c of income tax act) with the 6th respondent section 80-c of the income tax act was amended by the finance act, 2005 increasing the permissible deduction from rs. 70,000/- to rs, 1,00,000/- for the financial year ..... .86; and from rs. 60,000/- to rs. 70,000/- w.e.f 15.11.2002 as and when section 80 of the i.t. act was amended. the authorities should have amended paragraph 3 of the ppf scheme, 1968 as per the finance act, 2005, in. the facts and circumstances of the case, it would meet the ends of justice to direct the respondent .....

M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

..... communication vide annexures-a1-a5. these writ petitions are filed under articles 226 and 227 of the constitution of india praying to declare the newly inserted section 234e to income tax act 1961 by finance act 2012 as violative of articles 14, 265 and 277 and thus ultra vires the constitution of india in so far as the petitioner is concerned. ..... vs pranoy roy and another (11) (2007)10 scc 342 state of uttar pradesh and others vs deepak fertilizers and petrochemical corporation ltd. (12) ita nos.2564/2005 c/w 2565/2005 commissioner of income tax and anr vs manjunatha cotton and ginning factory (13) (2006) 206 ctr 0175 civil appeal no.4633/2006 rajesh kumar and ors ..... . (3) any person deducting any sum on or after the 1st day of april, 2005 in accordance with the foregoing provisions of this chapter or, as the case may be, any person being an employer referred to in sub-section (1a) of section 192 shall, after paying the tax deducted to the credit of the central government within the .....

M/s. V S Products Vs. Union Of India

Court : Karnataka

..... of any other law for the time being in force. as per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. the surcharge would merely refer to an increase of ..... not vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule, ..... (hereinafter referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on which .....

Harsh International Flavour Vs. Union Of India

Court : Karnataka

..... of any other law for the time being in force. as per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. the surcharge would merely refer to an increase of ..... not vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule, ..... (hereinafter referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on which .....

M/s Dinesh Fragrance Vs. Union Of India

Court : Karnataka

..... of any other law for the time being in force. as per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. the surcharge would merely refer to an increase of ..... not vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule, ..... (hereinafter referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on which .....

R M Dhariwal (huf) Vs. Union Of India

Court : Karnataka

..... of any other law for the time being in force. as per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. the surcharge would merely refer to an increase of ..... not vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule, ..... (hereinafter referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on which .....

Everest Industries Llp Vs. Union Of India

Court : Karnataka

..... of any other law for the time being in force. as per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. the surcharge would merely refer to an increase of ..... not vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule, ..... (hereinafter referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on which .....

Fast Track Packers Private Limited Vs. Union Of India

Court : Karnataka

..... of any other law for the time being in force. as per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. the surcharge would merely refer to an increase of ..... not vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule, ..... (hereinafter referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on which .....

Maa Sharda Tobacco Private Limited Vs. Union Of India

Court : Karnataka

..... of any other law for the time being in force. as per section 136 of the finance act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. by virtue of the amendment of the twelfth schedule of the finance act, 2005 the rates stand amended. the surcharge would merely refer to an increase of ..... not vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule, ..... (hereinafter referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on which .....