Finance Act, 2002

3 Supreme Court judgments considering this law. Search within these.

• State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
  2025 INSC 75722 May 2025Disposed of

  The questions for consideration were: 1) Whether appellants-assessees, engaged in broadcasting of signals etc. through television channels to subscribers of those channels, were liable to pay entertainment tax under provisions of…

• The State of Maharashtra & Ors. v. Prism Cement Limited & Anr.
  2025 INSC 19912 February 2025Dismissed

  Whether the amendment to s.8(5) of the Central Sales Tax Act, 1956 (CST Act), introduced by the Finance Act, 2002, applies retrospectively to take away tax exemption benefits granted under the Package Scheme of Incentives, 1993…

• Union of India & Ors. v. Rajeev Bansal
  2024 INSC 7543 October 2024Disposed of

  Whether after 01 April 2021, the Income Tax Act, 1961 has to be read along with the substituted provisions; whether Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 (TOLA) will continue to apply…