Court : Andhra Pradesh
Reported in : 1999(2)ALD512; 1999(2)ALT421
..... carry on any trade or business in sale of lottery tickets. the trade, business and commerce protected by article 19(1)(g) of the constitution of india are only those activities which could be regarded as lawful trading activities, as sale of lotteries is not a trade but res extra commercium and such trade, business does not fail within the purview of the article ..... said agreement. validly enacted piece of legislation by a competent state legislature cannot be altered or amended through letters howsoever high that authority may be. article 253 of the constitution of india gives power only to the union parliament to make any law for implementing treaty, agreement or convention and such law may be even with respect to any of the matters ..... with the laws made by the parliament. it is not as if any and every directions can be issued by the government of india. the constitutional scheme does not provide for issuance of any such directions.13. the union of india is not impleaded as one of the party respondents to this writ petition. it is difficult to discern as to the nature ..... are independent and autonomous units with distinct legislative and executive power. they function and operate within the constitutional scheme. it is not as if the government of india can issue any and every direction to the state government. part xi of the constitution of india deals with relations between the union and the state including the legislative and administrative relations. it is true that .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2007)104ITD40(Delhi)
..... 7.5 of the dtaa, it was argued that they were acting in the ordinary course of their business in undertaking the activity of disbursing the payments in india, that this activity constituted a fraction of the overall activities of the agents, that the activities of the agents were not devoted wholly or almost wholly for the foreign enterprise (the assessee), that the compensation paid to ..... performance of the contract of remitting the amounts, at least in part, was held to constitute an essential activity in the performance of the contractual obligation, and such activity was held not to constitute an auxiliary activity. in the present case, the lo performs no part of the contract of remitting the money into india. further, as we have already noticed from the nature of the ..... pe. it was submitted that the lo in the present case has not carried on any such activity which the aar regarded as sufficient to constitute a pe. it was thus argued that the lo cannot be regarded as the pe of the assessee in india. (c) with reference to the finding of the it authorities that the software provided to the agents ..... activities carried on by the lo, its activities can properly be called auxiliary or preparatory in nature.we therefore .....Tag this Judgment!
Court : Delhi
..... taxed as income of foreign holding assessee. the principle is that a subsidiary constitutes an independent legal entity for the purpose of taxation.9. before we examine whether e-fund india and its activities constitute pe of the foreign assessees as under the applicable double taxation avoidance agreement between india and usa, ita no.735/2011+connected appeals agreement for the sake ..... other enterprise. 4.1 as noted above, the mere fact that an enterprise has a certain amount of space at its disposal which is used for business activities is sufficient to constitute a place of business. no formal legal right to use that place is therefore required. thus, for instance, a permanent establishment could exist where an enterprise ..... indian subsidiary therein was a service provider. the aforesaid observations of the supreme court affirm our view that the services must be performed in respect of the activities within india. the distinction being activities ?within india? and activities ?between? the foreign enterprise/assessee and the indian enterprise, i.e., the resident assessee is relevant. thus, merely because the non-resident assessee to ..... , the question which arises for determination in the present case is the nature of activities performed by stewards and deputationists deployed by msco to work in india as employees of msas. under article 5(a)(1) furnishing of services through the fixed place in india can constitute a p.e. the aar in the impugned ruling has held that the stewards .....Tag this Judgment!
Court : Chennai
..... states." hence, on an application of the general principles of interpretation, the supreme court held "the expression "luxuries" in entry 62 list ii of seventh schedule to the constitution of india would mean the activity of enjoyment of or indulgence in that which is costly or which is generally recognised as being beyond the necessary requirements of the average member of the society ..... can co-exist and both are mutually exclusive, taxable under entry 92 c list i and entry 62 list ii of vii schedule to the constitution of india respectively. 163. with all the distinct legislative field of activities, we may have to see what section 4-i seeks to tax, particularly in the context of the absence of a taxable event specified. 164 ..... services. 88. explaining what the aspect theory is, the apex court pointed out that entry 60 list ii of the vii schedule to the constitution of india is a tax on status and on the exercise of the activity, which is a service, service tax is leviable. privilege of carrying on trade is not the same as the exercise of trade or profession ..... dth requires fresh consideration in the light of the service tax levy available today. in short, the petitioners contend that dth is an activity attracting service tax under entry 92c list i of vii schedule to the constitution of india. in the guise of taxing the entertainment provided through dth, all that the state has done is to levy tax on service. hence .....Tag this Judgment!
Court : Chennai
..... society or contrary to the democratic principles. the amendment made to section 21(2) is only in furtherance of the spirit of 97th amendment to the constitution of india, to re-activate and revitalise the cooperative movement. the provision thus contemplates the general body admitting new members only when there is no governing body functioning. wherever the governing ..... or until amended or repealed by the competent legislature, whichever is less.49. thus a reading of the articles inserted in chapter ixb of the constitution of india shows the necessity for constituting a representative board, having representatives of the weaker sections of the society as well as professionals to give the society the advantages of professional management, ..... , the state is empowered to legislate, providing for incorporation, regulation and winding up of co-operative societies (entry 32, list ii of the seventh schedule to the constitution of india) in accordance with the co-operative principles, such as, open membership democratic management, co-operation among co-operatives for the promotion of thrift, self-help, mutual aid ..... a writ of declaration to declare the provisions of the tamil nadu co-operative societies (third amendment) ordinance 2012, as unconstitutional and ultra vires the constitution, particularly part ixb of the constitution of india. subsequent to the filing of the writ petitions, the ordinance had become an act and accordingly, the petitioners have filed petitions before this court, .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2002SC1856; 2002(1)ALD(Cri)792; 2002(2)ALT(Cri)133; 2002CriLJ2547; 2002(2)Crimes200(SC); (2002)2GLR1549; [2002(2)JCR273(SC)]; JT2002(4)SC92; 2002(2)KLT189(SC); 2002(3)Mh
..... national level by virtue of it being the summit court at the pyramidal height of administration of justice in the country and as the upholder and final interpreter of the constitution of india and defender of the fundamentals of 'rule of law'. 43. it is not only difficult but impossible to foresee and enumerate all possible situations arising, to provide in ..... big subject', the learned author, while recording appreciation of judicial activism, sounds a note of caution-'it is plain that the judiciary is the least competent to ..... their binding efficacy. 27. in am monograph 'judicial activism and constitutional democracy in india' commended by professor sir william wade, q.c. as a 'small book devoted to a ..... we hold such bars of limitation uncalled for and impermissible; first, because it tantamount to impermissible legislation- an activity beyond the power which the constitution confers on judiciary, and secondly, because such bars of limitation fly in the face of law laid down by constitution bench in a.r. antulay's case and, therefore, run counter to the doctrine of precedents and .....Tag this Judgment!
Court : Chennai
Reported in : (1973)2MLJ27
..... tickets run by the other states within the union; (3) the government of tamil nadu while exercising the entrustment power under article 258(1) of the constitution of india cannot control the activities of citizens preventing them from selling tickets of other states within the state of tamil nadu. in other words, the impugned ban order passed by the tamil ..... without the consent of the state government concerned, a penal offence.' 9. the president further entrusted the government of tamil nadu under article 258(1) of the constitution of india with the executive power of the union in respect of lotteries organised by the state government. the president permitted the government of tamil nadu to conduct state lotteries subject ..... lotteries organised by private individuals, organisations, institutions etc., lotteries organised by state governments themselves are covered by item 40 of list i of the vii schedule to the constitution of india. the executive power of the union, therefore, extends to lotteries conducted by state governments and that state governments are not competent to conduct lotteries without the necessary authorisation ..... nadu government is outside the entrustment order; (4) the ban order imposes the restriction on the freedom of trade guaranteed by article 301 of the constitution of india; (5) in .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore
Reported in : (2008)12VST335CESTATBlore
..... is his further submission that the issue of photo identity cards by the election commissioner is a sovereign duty under the constitution of india and such activity performed by an officer of the election commission is required to be treated as an activity of the state and, therefore, it cannot be levied to tax. he finds strength in the ruling of the tribunal in ..... considered the submissions and we note from the stay order given in these matters that the activity carried out by the parties are sovereign activity performed by the state functionaries.the office of the chief election commission is constituted under the constitution of india. they are not carrying out the activity of photographic service by issuing electors photo identity cards. tine issue of electors photo identity ..... parameswaran, relies on the circular no. 89/7/2006-s.t., dated 8-12-2006 which clarifies with regard to certain functions and duties performed by statutory authorities that such activities performed by statutory authorities are to be treated as performed by a sovereign/public authority under the provisions of law and they cannot be considered for the purpose of service ..... is not tenable. hence, i pass the following order.3. in respect of m/s. bajarang infotech systems pvt. ltd., the commissioner has upheld the revenue's plea that the activity has to be brought within the category of photographic service and demands have been confirmed. the same is under challenge.4. we have heard both the learned jdrs and the .....Tag this Judgment!
Court : Chennai Madurai
..... section of the society and it is a pioneer state organization has always been on the forefront in the protection of civil and human rights enshrined in the constitution of india and it is active in socio-cultural and non-political arenas. the members of their organisation also involved themselves at the time of natural calamities such as tsunami disaster and they assisted ..... that article 19 (2) and (3), empowers the state to impose reasonable restrictions on the exercise of the rights conferred under article 19(1) (a)and (b) of the constitution of india. it is also brought to the knowledge of this court that the said order was challenged before the division bench of principal bench and the orders were modified and the ..... the petitioner that clause (iii) and (iv) of paragraph 16 of the above cited order affects their fundamental rights guaranteed under article 19(1)(a) and (b) of the constitution of india and on 6th day of december of every year from the demolition of babri masjid, people professing islamic faith are conducting demonstration and on account of the above said complete ..... this court by way of this writ appeal. 5. mr.m.ajmalkhan, the learned counsel appearing for the appellant would contend that in the impugned order, the constitutional rights conferred on the citizens of india under article 19(1)(a) and (b) have not been taken into consideration and there is a complete ban on holding any kind of protest or demonstration .....Tag this Judgment!
Court : Supreme Court of India
Reported in : 2009(57)BLJR1022; JT2009(4)SC43; 2009(3)SCALE293; (2009)4SCC590; 2009(2)LC1022(SC)
..... the same, in our opinion, would not mean that despite a parliamentary act having been enacted to give effect to the constitutional mandate contained in entry 66 of list i of the seventh schedule to the constitution of india, activities and functions of the private universities and open universities would be wholly unregulated.it has not been denied or disputed before us ..... at all in regard to such matters. if the state legislates on the subject falling within list i that will be void, inoperative and unenforceable.xxx xxx xxx30. the constitution of india vests parliament with exclusive authority in regard to co-ordination and determination of standards in institutions for higher education. the parliament has enacted the u.g.c. act for ..... minimum standard, the question declaring the regulations ultra vires of the open university act does not arise. 15. entry 66 of list i of the seventh schedule to the constitution of india reads thus:66. co-ordination and determination of standards in institutions for higher education or research and scientific and technical institutions.`education' is also in the concurrent list; entry ..... as parties in the writ petition.6. indisputably, the post of principal in the institute is governed by rules made under the proviso appended to article 309 of the constitution of india. rule 4 lays down the qualifications for the said post, which reads as under:method of recruitment qualificationpromotion i) a degree in science or arts of anyrecognized universityii) .....Tag this Judgment!