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Her Majesty's Commissioners of Customs and Excise (Appellants) Vs. Zie ...

Court : House of Lords

Subject : Land Acquisition

background helps to explain the evolution of the VAT treatment of building works under domestic legislation. Under the Finance Act 1972, which introduced VAT into the United Kingdom, all construction and alteration of buildings (of any sort) was zero-rated. … in that Act "scheduled monument" means any monument which is for the time being included in the Schedule. Section 61(7) provides: "Monument" means (subject to subsection (8) below) - (a) any building, structure or work, whether above or

The State of Gujarat Vs. Premraj Ganpatram and anr.

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 61

Reported in : [1974]33STC159(Guj)

total amount paid by the customers including the sums, which, according to the opponent-firm, were towards interest and finance service commission. The total amount of turnover for which the opponent-firm was assessed in the aforesaid period was … The facts giving rise to the Sales Tax Reference No. 4 of 1972 are as under : The opponent-firm is a financing agency and carrying … be said a question of law and, therefore, this court should not, in exercise of its jurisdiction under section 61 of the Bombay Sales Tax Act, interfere with the order of the Tribunal. It is no doubt true,

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It is … recovered in cases of dishonest evasion of VAT or the making of false input tax or repayment claims. Section 61 extends liability to a civil penalty to the director or managing officer where the person liable under section

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 … 1989 (43) ELT 214 60.Union Carbide India Ltd. v. Union of India and Ors. (1986) 2 SCC 547 61. Triveni Engineering and Industries Ltd. and Anr. Vs. Commissioner of Central Excise and Anr., ((2002) 7 Supreme Court

Ghanashyam Mishra And Sons Private Limited Vs. Edelweiss Asset Reconst ...

Court : Supreme Court of India

Subject : Land Acquisition

Commissioner of Income-Tax, Bombay v. Podar Cement Pvt. Ltd., 28the Supreme Court held that amendments introduced by the Finance Act, 1987 in so far they related to section 27(iii), (iiia) and (iiib) which redefined the expression ‘owner of … to the claim on the basis of Section 25 of the Mines and Mineral (Development and Regulation) Amendment Act, 1972. It was found, that in view of the provisions of Section 238 of I&B Code, the provisions of … held, that insofar as the said appeal is concerned, no ground as is permissible under sub­section (3) of Section 61 of I&B Code is made out and as such, relief could not be granted in the appeal. However,

Orissa State Financial Corporation Through Its Managing Director Vs. S ...

Court : Orissa

Subject : Contract

Reported in : AIR2008Ori119; [2008(4)JCR183]; 2008(I)OLR796; 2008(5)AIRKarR55(FB).

P.K. Tripathy, J.1. The dispute, is whether the Authorities under Section 56 of the Orissa Forest Act, 1972 (in short 'Act 1972') are obliged to release the vehicle from the Confiscation Proceeding or to pay the … Government -(1) When an order for the confiscation of any property has been passed under Section 59 or Section 61, as the case may be, and the period limited by Section 63 for filing an appeal from such … Financial Corporation (in short 'O.S.F.C.') when such vehicle were purchased on being financed by the O.S.F.C. and the loan had not been liquidated by the

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

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

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 … 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 … interest, even if it be a Government Company as contemplated under Section 617 of the Companies Act, 1956, the position may be different. So also,

G S Prashad vs Panchdeep Coop G H Society Ltd & Ors.

Court : Delhi

Subject : Arbitration

1 of 7 Petitioner, in respect of loans obtained from Respondent No. 4 - Delhi Co- operative Housing Finance Corporation Ltd. In this regard, the Society had initiated arbitration proceedings under Section 61 of the Delhi Co-operative … Ltd. In this regard, the Society had initiated arbitration proceedings under Section 61 of the Delhi Co-operative Societies Act, 1972 and a Sole Arbitrator was appointed.4. The proceeding sheets have been placed on record and the same areextracted

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 … Industries Ltd. vs. Dy. CIT (1997) 58 TTJ (Pune) 468 : (1997) 61 ITD 105 (Pune) and Expo Machinery Ltd. vs. IAC (1989) 31 ITD … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of

Assistant Commissioner of Income Vs. Visharad Automobiles Financiers

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)108ITD294(Delhi)

this regard. This is so because of the existence of a special enactment, known as the Hire Purchase Act, 1972. This, as per the learned Counsel for the assessee, is the Act/enactment governing the agreements under consideration.These agreements … that the mandatory initial deposits by the hirer is by way of securing the interest on the amount financed. 4. In the facts and circumstances of the case, the learned CIT(A), failed to appreciate the fact that … taken from Interest-tax Appeal No. 1/Del/2005.4. The AO passed an order under Section 8(2) of the Interest-tax Act, 1974. It was held that hire charges/financing … (3) Delhi Bench decision dt. 31st March, 2005 in Interest-tax Appeal No. 61/Del/2003 for the asst. yr. 1995-96 in the case of Dy. CIT v.