EIH Limited (Formerly Known As East India Hotels Ltd.) And Others Vs State Of Himachal Pradesh And Others
.... o alleged it. 55. It shall be apt to reproduce relevant observations as contained in paras 22 to 24, which read thus:- 22. Neither learned Single Judge nor the Division Bench has examined the question as to practicability or otherwise of holding the enquiry in the correct perspective. ...
High Court Of Himachal Pradesh
Mussoorie Dehradun Development Authority Vs Additional Commissioner Of Income Tax & Another
.... emption under it must proceed on the foundation that the exemption is claimed in respect of property and income of a State. Once it is held that the property and income is that of the State, a question may well arise whether it is still taxable in view of the provision of Clause (2) of Article 28 ...
Uttarakhand High Court
State Of Karnataka & Anr. Etc. Vs State Of Meghalaya & Anr. Etc.
.... e of tax. While the subject of tax is clear and well defined, the amount of tax is capable of being measured in many ways for the purpose of quantification. Defining the subject of tax is a simple task; devising the measure of taxation is a far more complex exercise and therefore the legislature ...
Supreme Court Of India
Kerala State Beverages Manufacturing & Marketing Corporation Ltd. Vs Assistant Commissioner Of Income Tax Circle 1(1)
.... n exclusive levy attracting Section 40(a)(iib) of the Act. To show that the distinction between a ‘tax’ and a ‘fee’ has substantially been effaced in the development of constitutional jurisprudence, learned counsel, has placed reliance on a recent judgment of this Court in the case of Jalkal V ...
Supreme Court Of India
Telangana State Pollution Control Board, Hyderabad, Represented By Its Member Secretary. Vs Central Board Of Direct Taxes, North Block, New Delhi And Others
.... 24. Further, the reliance placed by the respondents on 15th proviso to Section 10(23C)(iv) of the Act, and the conditions specified therein to claim that exemption can be withdrawn by the prescribed authority only, is totally misplaced. Having regard to the usage of words namely “Provided also ...
High Court For The State Of Telangana:: At Hyderabad
Dr. Jaishri Laxmanrao Patil & Ors Vs Chief Minister & Ors
.... ission for Backward Classes, Act, 1993(in short 1993 Act), which was a statutory commission. To comprehend the role and functions of the National Commission for Backward Class created by the Constitution (One Hundred and Second Amendment) Act, we need to notice the difference into the role and f ...
Supreme Court Of India
Food Corporation Of India Vs Brihanmumbai Mahanagar Palika & Ors
.... l appearing on behalf of the Government of Maharashtra, submitted that the Corporation is occupier of the lands and as occupant is liable to pay non-agricultural assessment. The submission overlooks that the right to recover assessment from the occupier is an enabling provision but cannot be imp ...
Supreme Court Of India
New Delhi Municipal Council Etc. Etc Vs Association Of Concerned Citizens Of New Delhi And Others Etc. Etc
.... s, 2009 is completely alien to the statutory scheme of the NDMC Act on the following basis: (i) Bye-law 2 of the 2009 Bye-laws provides that ‘for the purposes of Section 63(1)” the annual rent for which the lands and buildings are expected to let from year to year shall be determined in te ...
Supreme Court Of India
Sri Mangal Murty Marketing Vs State Of Maharashtra And Ors.
.... t must follow the conditions as laid down under Section 4. Next comes Section 4 which is subject matter of challenge, the delegation of power to the State to prohibit the sale of lottery tickets organized by every other State. If a State desires not to subject its people to the lottery gambling, ...
Bombay High Court
Commissioner of Income Tax (Exemptions), Chandigarh Vs M/s Improvement Trust, Bathinda
.... amendment of section 2(15) of the Act. (3)From the Balance sheet we find that there is always Loss. Asstt. Year Loss as per Audited B/S 2003-04 4,72,723/- 2004-05 80,346/- 2005-06 10,13,765/- 2006-07 36,39,146/- 2007-08 10,97,950/- 21. The entire emph ...
High Court Of Punjab And Haryana At Chandigarh
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
