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Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

providing the services were liable to recover the tax and pay the same to the Central Government under Section 68 of the Act. 5. The ambit of the levy was widened by the Finance Act, 1997, and Section … the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and … is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in

Rattan Lal and ors. Vs. Income Tax Officer Etc. Overruled

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68; Finance Act, 1965 - Sections 24

Reported in : ILR1974Delhi621; [1975]98ITR681(Delhi)

three creditors or depositors, which had been duly declared by them under the voluntary disclosure scheme under the Finance Act and income-tax had been paid in respect thereof and that these amounts were later deposited by the aforesaid … Prasad and Sons v. Commissioner of Income-tax, U.P., Kanpur, Itr 40 of 1972 decided on September 12, 1973, (7). The learned Judges in that case … the person to whom it actually belonged. The onus, according to him, rested entirely on the assessed under section 68 of the 1961 Act. The Explanationn offererd by the petitioners in this case was, thereforee, held to be

Commissioner of Income-tax, Delhi-i Vs. Bharat Ram Charat Ram P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(1), 35(1), 40, 40A(5), 80B, 80E, 80-I, 80M, 80AA, 85A and 256(1)

Reported in : (1985)47CTR(Del)5; [1986]157ITR199(Delhi)

from April 1, 1968, by the Finance (No. 2) Act, 1967. This section was itself omitted by the Finance Act, 1972. The provision was for allowing a deduction in respect of profits and gains attributable to certain priority industries.

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 … the following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804) of the First Schedule to the

Shri Bhagwandas JaIn Vs. Addl. Commissioner of Wealth-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 3; Indian Income Tax Act, 1922 - Sections 3; Income Tax Act, 1961 - Sections 4; Finance Act, 1965 - Sections 68

Reported in : [1979]116ITR347(MP)

the year concerned on the disclosed income included on assessment nor at the rate of 60% prescribed under Section 68 of the Finance Act, 1965, was deductible in arriving at the net wealth of the assessee '2. The … Tribunal was right in holding that neither the tax liability at the rate applicable in accordance with the Finance Act of the year concerned on the disclosed income included on assessment nor at the rate of 60% prescribed … disposal of the following references, viz.:(1) Miscellaneous Civil Case No. 406 of 1972 (Premchand Jain v. Addl. CWT), (2) Miscellaneous Civil Case No. 407 of

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

judgment dated 15th March, 2012 by the High Court of Jharkhand set out the relevant provisions of the Finance Act, 1994 (hereinafter referred to as the “Finance Act”), by which service tax was levied on members’ clubs, and … that of the members. In the Associated Hotels of India case (A.I.R. 1972 S.C. 1131), the Supreme Court held that there is no sale involved … not ascertainable. be the amount as may be determined in the prescribed manner.” (iii) (ii) 64. Likewise, under Section 68, it was stated: “68. Payment of service tax (1) Every person providing taxable service to any person shall

Ramanlal Madanlal Vs. Commercial Tax Officer and ors.

Court : Kolkata

Subject : Sales Tax

Reported in : [1980]46STC35(Cal)

firm M/s. Ramanlal Madanlal was not their business and that the income disclosed under Section 68 of the Finance Act related to a period prior to 1961 and would not come within the mischief of the provisions of … the custody of respondent No. 1.9. In answer thereto, respondent No. 1 issued a letter dated 3rd January, 1972, addressed to the said Daulal Phumra and Ramanlal Phumra stating, inter alia, as follows :In this connection you

State of West Bengal and ors. Vs. A.S. Narayana

Court : Kolkata

Subject : Sales Tax

Reported in : [1977]40STC404(Cal)

Matched in: Advocate Gouri Mitter, Adv.-General, ;Ganendra N. Roy and ;Pradipta Roy, Advs. in Appeal from Original Order No. 726 of 1973, ;D.K. Dey, Adv. in Appeal from Original Order No. 109 of 1972 Arun Prakash Chatterjee and ;Samar Kumar Datta, Advs. in Appeal from Original Order No. 726 of 1973 and ;Ganendra N. Roy, Adv. in Appeal from Original Order No. 109 of 1972

State of West Bengal and ors. Vs. Anil Krishal Paul

Court : Kolkata

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Section 6; ;West Bengal Sales Tax Act, 1954 - Section 25; ;Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972

Reported in : [1993]88STC337(Cal)

writ petition filed by the respondent challenging the levy and collection on 'gudakhu' or 'gurakhu' under the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954 and the Taxes on Entry of Goods … the West Bengal Sales Tax Act, 1954 and the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as 'the 1941 Act, the 1954 Act and the Entry Tax Act', respectively) and the … Court, in State of Orissa v. Radheshyam Gudakhu Factory reported in [1988] 68 STC 92. There the Supreme Court observed as follows :'We have heard … Act. The sales in containers above 500 gins, were allowed exemption under Section 5(2)(a)(i) of the 1941 Act as tobacco for hookah.4. The writ petitioner

Sumati Dayal Vs. Commissioner of Income-tax Bangalore

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(24), 68, 245M(2); Finance Act, 1972

Reported in : AIR1995SC2109; (1995)125CTR(SC)124; [1995]214ITR801(SC); JT1995(3)SC393; 1995(2)SCALE490; 1995Supp(2)SCC453

of 'income' in Section 2(24) of the Act was amended with effect from April 1, 1972 by the Finance Act, 1972 so as to include within its ambit, winnings from lotteries, cross word puzzles, races including horse races, card … the Act lies upon the assessee. [See : Parimisetti Seetharamamma (supra) at p. 536]. But, in view of Section 68 of the Act, where any sum is found credited in the books of the assessee for any previous