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Judgment Search Results Home > Cases Phrase: finance act 2006 section 29 amendment of section 115wc Court: karnataka Page 1 of about 3,010 results (0.171 seconds)

Mar 17 2023 (HC)

Fis Payment Solutions And Services India Private Limited Vs. The State ...

Court : Karnataka

..... . and another vs. union of india and other (2006) 3 scc1; 2006 (2) str2 these writ petitions deserve to be allowed by quashing the impugned orders.24. as a matter of fact, the subject transaction may have been liable to tax under section 65(105)(zzzzj)of the finance act, 1994 with effect from 2008 after service tax was ..... cgst and c& ex. 1st and2d floor, bmtc bus terminus complex, domlore, bengaluru east 560 089.7. the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 705. respondents (by sri. hema kumar, aga for r ..... levied on supply of tangible goods as about test for transfer of right to use is conspicuously absent.25. therefore, the impugned orders seeking to tax the petitioner under the provision of the tamil nadu general sales tax act, 1959 .....

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Mar 17 2023 (HC)

M/s.fis Payment Solutions And Services Vs. The Union Of India Through

Court : Karnataka

..... . and another vs. union of india and other (2006) 3 scc1; 2006 (2) str2 these writ petitions deserve to be allowed by quashing the impugned orders.24. as a matter of fact, the subject transaction may have been liable to tax under section 65(105)(zzzzj)of the finance act, 1994 with effect from 2008 after service tax was ..... cgst and c& ex. 1st and2d floor, bmtc bus terminus complex, domlore, bengaluru east 560 089.7. the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 705. respondents (by sri. hema kumar, aga for r ..... levied on supply of tangible goods as about test for transfer of right to use is conspicuously absent.25. therefore, the impugned orders seeking to tax the petitioner under the provision of the tamil nadu general sales tax act, 1959 .....

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Nov 11 2005 (HC)

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... to persons like the petitioners in the earlier existing valid notifications. it is therefore the submission of the learned counsel for the petitioners that section 112 of the finance act, 2000 is unconstitutional.10. one other contention urged on behalf of the petitioners is that the statutory provision also has the effect of ..... legislation by the parliament?8. the main contention urged by sri pramod kathavi learned counsel for the petitioners is that a validating legislation as section 112 of the finance act, 2000 is being described as one, is essentially legislated for the purpose of validating an earlier levy through a statute, a statute ..... could have continued to reap the benefit of modvat credit and the petitioner therefore feeling aggrieved by this endorsement as also the provision of section 112 of the finance act, 2000, has challenged the constitutional validity of this statutory provision and for quashing the consequential endorsement and further direction for restoration of the .....

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Aug 25 2021 (HC)

Wipro Limited Vs. The Joint Commissioner Of Income Tax

Court : Karnataka

..... deals with time-limit in case of search based assessments. a second proviso is added to sub-section (5) of section 153 by the finance act, 2017. the said proviso states that where an order under section 250 or section 254 or section 260 or section 262 or section 263 or section 264 requires verification 24 of any issue by way of submission of any document by the assessee or ..... -aside issues must be decided on priority . 35 the said practice & procedure are reflected by the following observations of the itat in the case of sanat products ltd. v. dcit [2006]. 5 sot510[itat del.].: no particular procedure has been given in the act or the rules to carry out the appeal effect. wherever no particular procedure has been given in the .....

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Mar 31 2006 (HC)

Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power ...

Court : Karnataka

Reported in : (2006)203CTR(Kar)381; [2006]286ITR182(KAR); [2006]286ITR182(Karn)

..... arose only in view of the provisions of amendment of section 115jb(1) of the finance act, 2002 which is made retrospective with effect from 1.4.2001 and as on 1.4.2001 the petitioner was not liable to pay advance tax ..... .e. on 15.6.2001, 15.9.2001, 15.12.2001 and 15.3.2002 and having regard to the above finding that the provisions of section 115jb as introduced by finance act, 2000 imposed liability for payment of advance tax on the petitioner. the contention of the learned senior counsel appearing for the petitioner that liability to pay tax ..... star india private limited v. commissioner of central excise 2006 itr 250 321 in support of his contention that finance act, 2002 in so far as it relates to retrospective operation with effect from 1.4.2001 and enables the respondents to impose tax under section 234-b and 234-c of the act is unconstitutional and is liable to be set aside .....

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Oct 26 1984 (HC)

Controller of Estate Duty, Karnataka, Bangalore Vs. Andal Thayaramma

Court : Karnataka

Reported in : ILR1984KAR1368; [1985]151ITR197(KAR); [1985]151ITR197(Karn); 1984(2)KarLJ396

..... but, by the estate duty (amendment) act of 1958 (central act no. 33 of 1958) ('the amending act') that came into force on july 1, 1960, which governs these cases, the above section has been recast and substituted and that section with certain minor amendments made thereafter by the later finance acts that are not material to notice, reads thus ..... on the value of the property passing; for determining the rate, the principle of 'aggregation' was introduced by the finance act, 1894, s. 4 (amended by the finance act, 1900, s. 12, the finance act, 1907, s. 16 and the finance act, 1927, s. 51). thus, where several distinct estates pass on a person's death, as, for instance, ..... rate of duty is ascertained from the aggregated total. property (exclusive of certain settled property) not exceeding pound 15,000 (finance act, 1894, s. 16(3) as substituted by finance act, 1954, s. 33(1), and amended by finance act, 1972, s. 120(3) is the main exception : this exception (known as the 'small estate') grew by .....

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Dec 15 2023 (HC)

Vasundhara A.g.k. Vs. The Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to ..... seeking for the following reliefs: a. issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated - 5 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of ..... for the following reliefs: a. issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated 19.02.2013 passed by the respondent at vide annexure-k.-. 4 - nc:2023. khc:45982 wp no.44252 of 2015 ..... the constitution of india praying to issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated1902.2013 passed by the respondent vide annexure-k these writ petitions coming on for orders and having been reserved for orders on1011. .....

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Dec 15 2023 (HC)

Amba Prasad N H Vs. Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to ..... seeking for the following reliefs: a. issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated - 5 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of ..... for the following reliefs: a. issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated 19.02.2013 passed by the respondent at vide annexure-k.-. 4 - nc:2023. khc:45982 wp no.44252 of 2015 ..... the constitution of india praying to issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated1902.2013 passed by the respondent vide annexure-k these writ petitions coming on for orders and having been reserved for orders on1011. .....

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Dec 15 2023 (HC)

N H Muralidhar Vs. Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to ..... seeking for the following reliefs: a. issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated - 5 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of ..... for the following reliefs: a. issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated 19.02.2013 passed by the respondent at vide annexure-k.-. 4 - nc:2023. khc:45982 wp no.44252 of 2015 ..... the constitution of india praying to issue a writ in the nature of certiorari quashing order no.ka.a/ken.ka/c3/p.r/51/2006-07 dated1902.2013 passed by the respondent vide annexure-k these writ petitions coming on for orders and having been reserved for orders on1011. .....

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Oct 05 2005 (HC)

The Mysore Chipboards Limited and ors. Vs. State of Karnataka Represen ...

Court : Karnataka

Reported in : ILR2006KAR987

..... decisions taken in the industrial policy itself. in this view of the matter, any notification issued by the government order in exercise of power under section 7 of the bihar finance act, if is found to be repugnant to the industrial policy declared in a government order resolution, then the said notification must be held to ..... the relevant portion is as follows:coining to the second question, namely, the issuance of notification by the state government in exercise of power under section 7 of the bihar finance act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and benefits declared by the state government in ..... supreme court, in state of bihar and ors. v. suprabhat steel limited (1999) 112 stc 258 has held that issuance of a notification under section 7 of the bihar finance act, 1981, entitles industrial units to avail of the incentives and benefits declared by the state government in its own industrial incentive policy. but in the .....

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