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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 2, 65, 65(10), 65(19), 65(20), 65(22), 65(23), 65(48), 66, 66(3), 67 and 67(1); Finance Act, 1997; Constitution of India - Articles 14, 248, 248(1) and 366(29A); Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Societies Registration Act; Expenditure Act; Tamil Nadu General Sales Tax Act; Tamil Nadu General Sales (Amendment) Act, 1984; Central Provisions and Berar Regulation of Letting of Accommodation Act, 1964; Central Provisions and Berar Letting of House and Rent Control Order, 1949; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938

Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

the services were being offered. 4. The 'services' offered by 'mandap-keepers' were included for the first time by Chapter VI of the Finance Act, 1997. Some of the relevant provisions in that Chapter are as follows : … validity of and Section 116 of the amendment Act 32 of 1994 is being challenged. 3. By the Finance Act, 1994, the 'service sector' was brought under the taxnet for the first time. The said Act was amended-from … V.S. Sirpukar, J. 1. This judgment shall dispose of W. P. Nos. 1617 of 1998, etc.,

income-tax Officer Vs. R. Sivaraman

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)31ITD338(Mad.)

was an industrial company as defined in Section 2(6) (c) of the Finance (No.2) Act, 1971 and the Finance Act, 1972. Held that the assessee was not an 'industrial company' and was not entitled to be taxed at the … activities included in its total income or the previous year (as computed before making any . deduction under Chapter VI-A of the Income-tax Act) is not less than fifty-one per cent of such total income; (ii) 'project' … 1. This is a departmental appeal relating to the assessment year 1983-84. The

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

1944; c) The Unlawful Activities (Prevention) Act, 1967 [Chapter V (inserted in 2013)].; d) The Wild Life (Protection) Act, 1972 [Chapter VIA inserted in 2003].; 236 e) The Code of Criminal Procedure, 1973 [Chapter XXXIV - Disposal of Property].; … 2009) (w.e.f. 1-6-2009); c) The Prevention of Money-Laundering (Amendment) Act, 2012 (2 of 2013) (w.e.f. 15-2-2013); d) The Finance Act, 2015 (20 of 2015) (w.e.f. 14-5-2015); e) The Black Money (Undisclosed Foreign Income and Assets) and Imposition of

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

the contentions raised by Sri S S Naganand for petitioners and contends that for the first time by Finance Act, 1972 the definition of 'income', in Section 2(24) of the Act was amended to include winnings from lotteries, crossword … while making payment of 'stake money' to the owners of the horses as required under the provisions of Chapter - XVII/Section 194B of the Income Tax Act, 1961 (hereinafter referred to as 'Act' for short) and as … 1. Petitioners in W.P.Nos.6565-6568/2013, 6651-6652/2013 and Petitioner in W.P.No.6674/2013 are Turf Clubs of

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

contentions raised by Sri S S Naganand for petitioners and contends that for the first time by 27 Finance Act, 1972 the definition of ‘income’, in Section 2(24) of the Act was amended to include winnings from lotteries, crossword … while making payment of ‘stake money’ to the owners of the horses as required under the provisions of Chapter - XVII/Section 194B of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’ for short) and as … 1 R1N THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE26h DAY

income-tax Officer Vs. M.A. Chidambaram

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1985)14ITD411(Mad.)

from other sources' and not under any other head.3. This section was inserted in the Act by the Finance Act, 1972 with effect from 1-4-1972. The Finance Act, 1972 introduced substantial modification mainly of the provision contained in Section … the assessee is that under Sub-section (3), in view of the words 'subject to other provisions of this Chapter', the assessee would be entitled to first set off the loss against other income and only the balance

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … any entry in the Union List or the Concurrent List. [See : Union of India v. H.S. Dhillon, 1972(2) SCR 33 at pp. 61 and 6768 : (AIR 1972 SC 1061 at pp. 107475 and 1078); S.P. … S.C. Dharmadhikari, J. 1. Rule. 2. The Respondents waive service. By consent of parties, Rule is

Commissioner of Income-tax Vs. Chaman Lal

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5(1), 10(3), 56(2), 194B and 276B; Finance Act, 1972

Reported in : [1985]156ITR245(P& H)

income chargeable to income-tax in India under Sections 10(3)/56(2)(ib)/2(24)(ix) of the I.T. Act, 1961, as amended by the Finance Act, 1972? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in … cause fails to deduct or fails to pay the tax as required by or under the provisions of Chapter XVII-B (section 194B forms a part of the Chapter), he shall be punishable with imprisonment which may extend … Gokal Chand Mittal, J.1. Under Section 256(1) of the I.T. Act, 1961, (hereinafter referred to as 'the Act'), the ITAT (Chandigarh Bench) has referred

All Gujarat Federation of Tax Consultants and ors. Vs. Central Board o ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9, 44AA, 116 and 194

Reported in : [1995]214ITR276(Guj)

for deduction of tax from payments to contractors and sub-contractors. Section 194C was brought into existence by the Finance Act, 1972, with effect from April 1, 1972. Various amendments have been made in that section since then up to … 14043 of 1994 is on behalf of the Akhil Gujarat Truck Transport Association praying for identical reliefs. 7. Chapter XVII of the Act, generally containing various provisions providing for collection of tax through the mode of deduction