place in the course of inter-State trade or commerce.
xxx
Article 276. Taxes on professions, trades, callings and employments. (1) Notwithstanding anything in article ... State Legislature under Entry 60 List II, placed heavy reliance on Article 276 , which has been quoted hereinabove.
32.? Article 276 corresponds to Section 142A
India which speaks of taxes on
professions, rates, callings and employments. Article
276 of the Constitution makes it clear that such taxes
shall
Union List included in VII Schedule in terms of Article 276 of the Constitution of India and were not hit by the exceptions mentioned therein
held that as per Article 276(2) of
the Constitution of India, the employers are required to deduct
professional tax from the salary
employment within the meaning of clause (2) of article 276 of the
Constitution, leviable by or under any law.]"
Clearly the deduction made
Court. However, it is appellants prerogative to take to recourse under article 276 for seeking documents which seemed relevant to appellant and were not being
activity, relating to the production,
storage, supply, distribution, acquisition or control of articles or goods, or
the provision of services, of any kind ... sovereign function undertaken by OP 1 as stated in Article 276
of the Constitution of India which deals with 'taxes on professions, trades,
callings
taxable in India as it is covered under Article 8(2) read with Article
8(1) of India - France DTAA. Accordingly, the additions made ... business of
operating aircraft in international traffic, as per Article 8(1) read
with Article 8(4) of India - France DTAA. Therefore, we uphold
provisions of the Act override the memorandum and articles and any other agreement which are repugnant to the provisions of the Act. Since Sections ... Comp Cas 276 (Delhi), the Delhi High Court was dealing with a provision in the articles relating to arbitration, which the High Court held that
Judgment in A.No.129 of 2020 & 276 of 2021
prescribed under Article 16 for 'Change in Law' Event is
not applicable ... only mechanism of dispute
resolution under TSA. Article 11 for 'Force Majeure' Event
and Article 12 for 'Change in Law' Event
