Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 chapter iv repeal and saving Court: mumbai Page 1 of about 46 results (0.955 seconds)

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

..... thereunder from the first schedule to ade act 1957 vide section 10, taxation laws (amendment) act, 2007 (act no.16 of 2007) effective from 1st april, 2007, without losing share of central taxes. this enabled states to levy vat on tobacco ..... 5 is annexed as annexure-e to the paper-book. 18. the petitioner has also brought to our notice the following changes which were made by the taxation laws (amendment act, 2007. these, according to the petitioner, are as under: 19. the parliament omitted chapter headings 2401, 2402 and 2403 and sub-heading and tariff item ..... heading 2403 was omitted from the first schedule to the ade act only with effect from 1st april, 2007, vide section 10 of the taxation laws (amendment) act, 2007 (act no.16 of 2007) read with the notification dated 29th march, 2007. the schedule entry a-45 was amended with effect from 1st april, 2007, to delete reference to tobacco .....

Indian Hotel and Restaurants Association (AHAR), an Association duly r ...

Court : Mumbai

Reported in : 2006(3)BomCR705

..... writ petition no. 1971 of 2005 cannot be granted.93. conclusions : i therefore, hold :(1) maharashtra act no. 305 of 2005 is within the competence of the state legislature. the amending act is also not repugnant to the law made by parliament.(2) the proviso to section 33a(2) does not interfere with the independence of the judiciary ..... . parliament alone under article 253 of the constitution has power to make a law on trafficking to give effect to international covenants and as such the amendment is unconstitutional.on behalf of the state, the learned advocate general submits that the amending act falls under entry 1, list ii of the viith schedule which deals with ..... . (3) the amending act applies to those establishments having a licence for a eating house permit room .....

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

..... to be a tax on mineral rights. in either case, the impugned cess is covered by entries 49 and 50 of list ii. the west bengal taxation laws (amendment) act 1992 must be and is held to be intra vires the constitution. (h) it is therefore obvious that in spite of land being coal bearing & ..... in state of west bengal v. kesoram industries ltd. (supra) facts show that the constitutionality of the cess act, 1880, west bengal primary education act, 1973, west bengal rural development and production act, 1976 as amended by the west bengal taxation laws (amendment) act, 1992 whereby and where-under cess was levied on 'coal', 'tea', 'brick-earth' and 'minor ..... .coal matters. before it, the hon. apex court observes:136. the amendments incorporated by the west bengal taxation laws (amendment) act 1992 w.e.f. 1- 4-1992 into the provisions of the west bengal primary education act 1973 and the west bengal rural employment and production act 1976 classify the land into three categories: (i) coal-bearing land, .....

North Karnataka Expressway Ltd. Vs. The Commissioner of Income Tax-10, ...

Court : Mumbai

..... a company, be restricted to seventy five per cent of the amount calculated at the percentage, on the written down value of such assets, prescribed under this act immediately before the commencement of the taxation laws (amendment)act, 1991 (2 of 1991): provided also that the aggregate deduction, in respect of depreciation of buildings, machinery, plant or furniture, being tangible assets or know how, patents ..... a matter of construction, in the light of several attendant circumstances including the source of the legislative power under the constitution to make the particular law. we have held that the haryana passengers and goods taxation act is a law made pursuant to the power given to the state legislature by entry 56 of list ii. having regard to atiabari tea co. ltd., v .....

Commissioner of Income Tax Vs. Tip Top Typography

Court : Mumbai

..... the sum for which the property might reasonable be expected to be let from year to year. in our view, this later insertion of clause (b) by the taxation laws (amendment) act. 1975 is meant to cover a case where the rent per annum actually received by the owner is in excess of the fair rent or the standard rent under the ..... from year to year is considered and explained in circular no.204 dated 24th july, 1976. that circular explains the provisions of the taxation laws (amendment) act, 1975. prior to the insertion of section 23(1)(b) by this amendment act, 1975 the annual value of house property could only be determined on the basis of section 23(1)(a) and not on the ..... be expected to be let from year to year. in other words, insertion of clause (b) by the taxation laws (amendment) act, 1975 covers a case where the rent for a year actually received by the owner is in excess of the lawful rent which is known as the fair rent or standard rent under the rent control legislation. the provision of .....

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)96ITD1(Mum.)

..... of a concessional loan had amounted to a benefit, there was no need for parliament to have inserted clause (vi) in section 17(2) of the act by the taxation laws (amendment) act, 1984.the learned counsel addressed us on the reliance placed by the department on the judgment of honble supreme court in the case of cit v. india ..... accept every device employed by an assessee to avoid its tax liability and that the only remedy with the revenue in such situation was to seek a specific amendment of law from the parliament to disregard that particular device. the learned cit, dr pointed out that in the case of azadi bachao andolan honble supreme court was ..... compute tax liability in manner most beneficial to the taxpayer, he was not entitled to resort to a device for the purpose of avoiding taxation that may amount to "a discreditable evasion of the taxing laws". the learned cit, dr, thus, vehemently argued that as far as the two principles viz., duke of westminster principle and ramsay principle .....

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... of a concessional loan had amounted to a benefit, there was no need for parliament to have inserted clause (vi) in section 17(2) of the act by the taxation laws (amendment) act, 1984.73. the learned counsel addressed us on the reliance placed by the department on the judgment of hon'ble supreme court in the case of cit v ..... accept every device employed by an assessee to avoid its tax liability and that the only remedy with the revenue in such situation was to seek a specific amendment of law from the parliament to disregard that particular device. the learned cit, dr pointed out that in the case of azadi bachao andolan hon'ble supreme court was ..... compute tax liability in manner most beneficial to the taxpayer, he was not entitled to resort to a device for the purpose of avoiding taxation that may amount to "a discreditable evasion of the taxing laws". the learned cit, dr, thus, vehemently argued that as far as the two principles viz., duke of westminster principle and ramsay principle .....

Badrinarayan Shankar Bhandari and Others Vs. Ompraskash Shankar Bhanda ...

Court : Mumbai

..... if she had been a son. 12. the right accrued to a daughter in the property of a joint hindu family governed by the mitakshara law, by virtue of the 2005 amendment act, is absolute, except in the circumstances provided in the proviso appended to sub-section (1) of section 6. the excepted categories to which ..... contemplating death of the coparcener. it appears to be sheer inadvertence on the part of the draft-man of the amendment act, 2005 that marginal note of section 6 is not amended, though parliament drastically amended existing law on the subject, by conferring on crores of daughters rights in the coparcenary property, even without reference to death of ..... subject to the same liabilities in respect of the said coparcenary property as that of a son; on and from the commencement of the amendment act, in a joint hindu family governed by mitakshara law, any reference to hindu mitakshara coparcener shall be deemed to include a reference to a daughter of a coparcener; (emphasis supplied) 36. .....

The Solapur Promoters and Builders Association Society and anr. Vs. th ...

Court : Mumbai

Reported in : 2005(4)ALLMR484; 2005(5)BomCR626; (2005)107BOMLR287; 2005(4)MhLj445

..... of land required for public purposes in respect of the plans; and for purposes connected with the matters aforesaid.' the statement of objects and reasons underlying the enactment of the amending act takes due note of the distinct trend, towards urbanisation in maharashtra and of the concentration of the urban population in and around greater mumbai and other cities and towns in ..... made by the legislature or if the same class of property similarly situated is subject to unequal taxation. 'the rule of equality requires no more than that the same means and methods be applied impartially to all the constituents of each class, so that the law shall operate equally and uniformly upon all persons in similar circumstances.' (spences hotel pvt. ltd. v .....

Krishna S/O Panchamrao Khopade Vs. Satish S/O Jhaulal Chaturvedi and o ...

Court : Mumbai

Reported in : 2007(6)ALLMR96

..... the legislation providing for right to information and laying down the parameters of that right. (5) section 33-b inserted by the representation of the people (3rd amendment) act, 2002 does not pass the test of constitutionality firstly for the reason that it imposes blanket ban on dissemination of information other than that spelt out in the enactment ..... theory of territorial nexus hon.ble mr. justice s.r. das, c.j. held at page 674 as follows:it was to cure this mischief of multiple taxation and to preserve the free flow of inter-state trade or commerce in the union of india regarded as one economic unit without any provincial barrier that the constitution ..... election for mp or mla is much more fundamental and basic for survival of democracy. the little man may think over before making his choice of electing law breakers as law makers. 24. ultimately the supreme court held that it cannot be said that the directions issued by the high court are unjustified or beyond its jurisdiction. .....