Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 3 amendment of section 7 Page 1 of about 225,646 results (1.219 seconds)

Shamsher. Vs. State of U.P. and Others

Court : Allahabad

..... persons who have been elected to the office of the up-pramukh before the commencement of the uttar pradesh panchayat laws (amendment) act, 2007 shall continue to hold the office as such till the expiry of their term as if the said act were not enacted." 20. the petitioner's submission in the writ petition are founded on section 7(3). ..... its own sphere in spite of art. 372. the result is that art. 278 overrides art. 372; that is to say, notwithstanding the fact that a pre-constitution taxation law continues in force under art. 372, the union and the state governments can enter into an agreement in terms of art. 278 in respect of part b states depriving ..... terms of art. 278 abrogating or modifying the power preserved to the states under art. 277. (19) that apart, even if art. 372 continues the pre-constitution laws of taxation, that provision is expressly made subject to the other provisions of the constitution. the expression "subject to" conveys the idea of a provision yielding 20--2 s c india .....

Cce Vs. Somex India

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... -i v. somex (india) vide final order no. 486/07-sm dated 6.2.2007. he further submits that the credit is not deniable in view of the taxation law (amendment) act, 2006. he reiterates the findings of the commissioner (appeals).5. after hearing both sides and on perusal of the record, it is seen from section 39 of the ..... taxation law (amendment) act, 2006 that duty paid on wire drawing unit shall be allowed cenvat credit during the period 29.5.2003 to 8.7.2004. i find that the tribunal ..... case of technoweld industries held that the process of drawing of wire from wire rods does not amount to manufacture under the definition of section 2(f) of central excise act, 1944. therefore, show cause notice was issued proposing to recover cenvat credit on inputs wire utilized for the process of electric cables. the adjudicating authority confirmed the demand .....

Nagendra Mani N. Vs. State of Kerala

Court : Kerala

..... court in the field of taxation. to fortify the above contention the learned counsel cited the decision in sales tax officer, banaras v. kanhaiya lal makund lal saraf (air1959sc135. it is also contended that the kerala finance act, 2014, by amending section 2(e) of the mvt act, virtually nullified the law laid down by the division ..... or render earlier decision ineffective after change of law by way of amendment.11. in the light of the above decision, the learned single judge is justified in rejecting the contention that the amendment to section 2(e) of the mvt act with retrospective effect as per the finance act, 2014 is intended to defeat the judgment ..... duty or such other elements. this is an interpretation of law and nothing declared ultravires, illegal or wrong. this situation necessitated a clarification which was brought about by amending the definition of the term 'purchase value' as per section 7(1)(b) of the kerala finance act, 2014, retrospectively with effect from w.a.nos.568 .....

Smt. Heerawati Vs. State of U.P. and Others

Court : Allahabad

..... bench of this court by filing writ petition no. 3457 mb of 2008 bindu devi v. state of u.p. challenging the provisions of u.p. panchayat laws amendment act, 2007 (u.p. act no. 44 of 2007). the writ petition was dismissed along with bunch of cases vide judgment and order dated 6.2.2009, leading case being mamta kanaujia ..... .p. state road transport corpn. (supra). the apex court in the said case was considering the inconsistency in the provisions of m.p,. motor vehicles taxation act,1947 and m.p. municipalities act, 1961. the court in the said case laid down about the harmonious construction. the court held that it is duty of the court to adopt such ..... if by making a provision of imposition of entry tax on vehicles entering in to the municipal limits would not have operated. but since the special law, namely, the taxation act does not have any provision authorising imposition of tax on entry of motor vehicles. the said provision would remain valid and would be applicable and there .....

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

..... to section 9(1)(vi) of the income tax act.14. referring to the board's circular on the amendment 2012, he submitted that the declaratory amendment now clears whatever doubts that were there on the scope of the explanation. referring to article 12 of the dtaa, he submitted that there is no prohibition therein in ..... event, the payment received by the assessee was rightly assessed as 'royalty' and would constitute so for the purposes of dtaa.101. although the assessee has submitted a voluminous paper book on case law, except for those that are discussed above, others were not touched by the assessee and hence we have not considered it ..... the licensed service provider could provide international long distance communication services on the indian leg, and the assessee is not a licensed service provider under the indian laws, videsh sanchar nigam limited (vsnl) a public sector undertaking provides the indian leg of the international service to the customers. thus, a customer interested in taking .....

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

..... this stage that the rule of referential incorporation or incorporation cannot be applied when we are dealing with a treaty (dtaa) between two sovereign nations. though it is open to a sovereign legislature to amend its laws, a dtaa entered into by the government in exercise of the powers conferred by section 10(1) [sic-section 90(1)] ..... which we need not deal with.15. royalty has not been defined in the dtaa in question nor at the relevant time was it defined in the it act. the german dtaa was amended by notification dt. 26th aug., 1985. article viiia of the amended agreement deals with royalties and fees for technical services which are also explained therein. ..... other payments received as consideration for the right to use any copyright, patent, trade mark, etc. though the word 'royalty' was also not defined under the it act as it then stood, the expression would have to be understood in its ordinary grammatical meaning which we have already set out earlier. the conclusion would be that .....

The Ta-aleemul Islam Trust and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : 2009(3)KLJ496

..... necessary contribution as contemplated under relevant provisions of law and that the very purpose of the welfare legislation was being defeated, the state brought about amendment to the kerala motor vehicles taxation act incorporating sub-section 7 and 8 to section 4 of the parent act, which mandate that necessary 'clearance certificate' ..... the valid driving licence and badge as 'self employed' persons under the kerala motor transport workers' welfare fund act ('act' in short) and whether the taxation officer under the kerala motor vehicles taxation act is justified in refusing to accept the tax insisting that such persons also will have to produce requisite ' ..... shall be produced before the taxation authority, as to the satisfaction of the amount due under the motor transport workers' welfare fund act, if .....

Court : Mumbai

..... reliance upon the following materials:- (1) section 64 of the finance act, 1994, (2) section 65(105) of the finance act, 1994, (3) sections 66, 66a of the finance act, 1994, (4) the export of service rules, 2005 as amended from time to time, (5) the taxation of services (provided from outside india and received in india) rules, 2006 ..... the contract service provider agreement, copy of which is at annexure-b between the appellants in india and tech mahindra (americas) inc., a corporation incorporated under the laws of united states of america, is, therefore, referred to. some of the recitals in the same will have to be noted. before that we must clarify ..... rendered by appellants to its overseas customer. 11. it is stated that normally, the liability to pay service tax is on service provider. however, under the law, in certain circumstances, the liability to pay service tax is shifted on the service receiver. this mechanism is popularly abbreviated as reverse charge mechanism wherein the .....

Wazir Chand Exports Vs. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... to follow the principles as laid down in case of shree ram honda power equip, (supra) as discussed hereinabove. with regard to the amendment brought in by the taxation laws (amendment) act, 2005, which received the assent of president of india on 28th december, 2005, therefore could not be considered by cit qin his order ..... found that because of the insertion of 5th proviso to section 80hhc(3) by taxation laws (amendment) act, 2005, with retrospective effect from 1-4-1992 the assessee cannot be declined deduction. g the said amendment has now been introduced by taxation laws (amendment) act, 2005, which has received the assent of the president of india on 28-12 ..... . in view of the above discussion we direct the assessing officer to recompute the deduction with reference to the amended provisions/after insertion of second, third, fourth and fifth proviso by the taxation laws (amendment) act, 2005. with regard to admissibility of duty draw- back for deduction under section 80-ib, the issue is .....

Commissioner of Income-tax Vs. G.P.N. Cashew Exporting Co.

Court : Kerala

Reported in : [2009]184TAXMAN506(Ker)

..... relief should take into account first proviso and fifth proviso introduced to section 80hhc(3) of the act by the taxation laws amendment act, 2005 with retrospective effect from 1-4-1992. ..... percentage of profit from export business, deduction of export profit has to be made by applying formula under section 80hhc(3) of the act. since relief is not computed by the assessing officer, we set aside the orders of the tribunal and that of the first appellate ..... of rep licence as export profit. on the other hand, it is deemed business income under section 28(iiia) of the income-tax act and so much so, 90 per cent of the same has to be excluded in the computation of business profit while computing relief under ..... . the question raised in the departmental appeal is whether the tribunal was justified in granting deduction under section 80hhc of the income-tax act in respect of sale proceeds of rep licence treating it as profit in export business. we have heard standing counsel for the appellant and .....