M/S. Bangalore Metro Rail Corporation ... vs Deputy Commissioner Of Income Tax, ... on 6 April
liable to be taxed under
the I.T. Act , in view of article 289(1) of the Constitution which was rejected by the
High Court ... properties of the Government for the purpose of Article
285 or Article 289 of the Constitution of India. In the present case, VTU is also
liable to excise duty in view of the provisions of Article 285 of the Constitution.
33. On Shri Rangaswamy stating the above proposition, the Bench ... duty is not a tax on property within the meaning of Article 285 of the Constitution and therefore not hit by the provisions of that
registered under
Society Registration Act is an authority within the meaning of Article 12 of
the Constitution.
Same proposition has also been held ... Article 289 provides for the immunity of Union Taxation on
the income and property of a state. According to the federal principle
while Article 285
cities, towns and villages necessarily to be exempted from tax. Articles 285 and 289 of the Constitution of India provides for the immunity ... States from mutual taxation, which is one of the basic federal principal. Article 289 declares that property and income of the State shall be immune
rightly so, from Article 12 as this definition of 'State' is not relevant for the purposes of Article 289 of the Constitution ... falling within the definition of 'the State' under Article 12.
12. Article 285 of the Constitution of India relates to the exemption
exempt from
payment of land and building tax in view of Article 285 of the
Constitution. If the quarters of the appellant is the property ... case.
The appellant is neither claiming that there is violation article 14 of
the constitution while calculating value -.if: RA of Government
Employees
levy and collection of duty on the two tugs violated Article 285 of the Constitution and in this behalf he submitted that he would urge
submissions of Mr. Dholakia have been summarized that Article 285 is intended
to protect public revenues. The shares of the appellant companies are fully
owned
Dcit (Exemption)- 2(1), Mumbai vs Maharashtra Energy Development ... on 27 June, 2024
IN THE