Title : Offences by Companies
State : Central
Year : 2002
(1) where an offence punishable under this act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the .....
View Complete Act List Judgments citing this sectionTitle : Procedure for Service of Notices, Etc.
State : Central
Year : 2002
save as otherwise provided in this act, every notice or bill issued or prepared under this act may be served or presented in such manner as may be prescribed.
View Complete Act List Judgments citing this sectionTitle : Act to Have Overriding Effect
State : Central
Year : 2002
the provisions of this act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this act.
View Complete Act List Judgments citing this sectionTitle : Power to Remove Difficulties
State : Central
Year : 2002
(1) if any difficulty arises in giving effect to the provisions of this act, the central government may, by order published in the official gazette, make such provisions, not inconsistent with the provisions of this act, as appear to it to be necessary or .....
View Complete Act List Judgments citing this sectionTitle : Service Tax
State : Central
Year : 2002
..... security personnel; (80) "service tax" means tax leviable under the provisions of ..... so far as may be, in relation to service tax as they apply in relation to a duty of ..... shall be levied a tax (hereinafter referred to as the service tax), at the rate of .....
View Complete Act List Judgments citing this sectionTitle : Direct Taxes
State : Central
Year : 2002
..... for the purpose of paying tax under sub-section (1a), tax shall be determined at the ..... the transfer of a capital asset, being land or building or both, is computed by ..... by an assessee of a capital asset, being land or building or both, is less than the .....
View Complete Act List Judgments citing this sectionTitle : Rates of Income-tax
State : Central
Year : 2002
..... provided that the amount of income-tax or "advance tax" so arrived at, as reduced by ..... aggregated and the amount of income-tax or "advance tax" shall be determined in respect of ..... of any provision of the income-tax act, income-tax is to be charged in respect .....
View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 2002
..... provided that the amount of income-tax or "advance tax" so arrived at, as reduced by ..... aggregated and the amount of income-tax or "advance tax" shall be determined in respect of ..... of any provision of the income-tax act, income-tax is to be charged in respect .....
View Complete Act List Judgments citing this sectionTitle : Central Sales Tax
State : Central
Year : 2002
..... 10 in section 10 of the central sales tax act,-- (i) in clause (a), after the word ..... anything contained in this section, no tax under this act shall be payable ..... circumstances or under specified conditions or the tax is levied on the sale or purchase .....
View Complete Act List Judgments citing this sectionTitle : Tax Exemption or Benefit to Continue to Have Effect
State : Central
Year : 2002
..... in force relating to tax or income, profits or gains, no income-tax or any other tax shall be payable ..... within the meaning of the income-tax act, 1961 (43 of 1961) for ..... (1) notwithstanding anything contained in the income-tax act, 1961 (43 of 1961) or any .....
View Complete Act List Judgments citing this section