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Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

incorporated mainly to encourage earning of the foreign exchange, inviting our attention to the relevant notes to the Finance Act, 1967, the learned counsel contended that s. 85C granted the deduction till asst. yr. 1972-73 when s. 80-O … of the present case wherein it has been held that s. 80-O applies to income after deductions under Chapter VI-A i.e., deduction should be allowed after deducting the expenses from the gross receipt. Keeping in view the … technical and consultancy services rendered by it to the parties abroad ?" 2. The relevant facts, in this case, are that the appellant is an

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

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in … charge on a chargeable event, which might be the occasion on which an employee's shares became freely disposable (Chapter 2) or the occasion of the exercise of conversion rights (Chapter 3). The third legislative purpose is to eliminate

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

Corporation Act, 1956 (LIC Act in short) and 'exemption' under Section 36(1)(a) of the General Insurance Business (Nationalisation) Act, 1972. 2. The parties and proceedings are referred to, as arrayed in W.P.(C)No.15892 OF 2008, treating the same as … the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and … reads as follows:"service tax means tax leviable under the provisions of this chapter."Other relevant provisions are, Section 44(f) of the LIC Act, Section 36(1)(a) of

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 … for social, official or business functions and also the other allied services. 2. The petitioners herein are the owners of the premises which are rented

Vita Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1975 - Sections 2(8)

Reported in : (1995)123CTR(Bom)256; [1995]211ITR557(Bom)

of goods within the meaning of the definition of an industrial company under section 2(8) (c) of the Finance Act, 1975 ?' 2. The assessee is a private limited company. This reference pertains to the assessment year 1975-76, … year 1975-76, the corresponding previous year being the year ended on September 30, 1974. Prior to March 23, 1972, apart from other activities, the assessee was engaged in the business of manufacturing and selling various kinds of … income of 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.

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'

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

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 … 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].;

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

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