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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 … so availed was utilised for payment of service tax on output service viz. Cellular Mobile Service being provided by the appellant. 3. The genesis of

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … subsection (7) of section 7, of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), read with section 64 (1) of Finance Act, 1994 ? (b) Whether in the facts

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

Sub-section (7) of Section 7, of the Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 (80 of 1976), the Central Government hereby extends the provisions Chapter V of the Finance Act (32 of … Deshmukh, J.1. By this Petition the Petitioners challenge the constitutional validity of the following:(i) Section 66A of the Finance Act, 1994; (hereinafter referred to as the 'Act for the sake of brevity), which has been introduced with effect

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

of similar services were not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for the … J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu

Singh Enterprises (Exports) (P.) Ltd. Vs. Income-tax Officer.

Court : Delhi

Subject : Direct Taxation

Reported in : [1989]30ITD209(Delhi)

order be cancelled. In paragraph 6 of the his order the Commissioner quoted section 2(7) (c) of the Finance Act No. 2 of 1977 which states that an ' Industrial Company' means a company which is mainly engaged........... … 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 … we respectfully submit that the ITATs (Delhi Bench D New Delhi) order for the assessment year 1975-76 and 1976-77 vide ITA Nos. 480 and 481 (Delhi) /1980 confirms us as Industrial Company and the same is reconfirmed … Bench D New Delhi) order for the assessment year 1975-76 and 1976-77 vide ITA Nos. 480 and 481 (Delhi) /1980 confirms us as Industrial Company

Commissioner of Income-tax Vs. Bengal Assam Steamship Company Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 71, 72, 80A(2), 80C to 80VV and 154

Reported in : (1985)49CTR(Cal)23,[1985]155ITR26(Cal)

of which qualified for the special rebate under Para. F of Part I of Schedule I to the Finance Act, 1965, for the assessment year 1966-67. In granting the special rebate, the ITO computed the profits and gains … are authorities for the proposition that the deduction contemplated by one or the other of the sections in Chapter VI-A goes into the computation of the total income, that the set-off under Section 71 or under Section … Income-tax Officer under Section 154 of the Income-tax Act, 1961, in the view that there was no mistake apparent from the record in the earlier

Bangalore Medical Trust Vs. B.S. Muddappa and Others

Court : Supreme Court of India

Subject : ConstitutionProperty

Acts : Bangalore Development Authority (Amendment) Act, 1991; Karnataka Town and Country Planning Act, 1966; Maharashtra Regional and Town Planning Act, 1966; Bombay Town Planning Act, 1954; The Travancore Town and Country Planning Act, 1120; The Madras Town Planning Act, 1920; Town and Country Planning Act, 1971

Reported in : AIR1991SC1902; JT1991(3)SC172; 1991(2)SCALE131; (1991)4SCC54; [1991]3SCR102; 1991(2)LC415(SC)

otherwise than in conformity with the sanction of the BDA. These provisions have not undergone any material change.18. Chapter V of the Act deals with property and finance of the BDA. Section 38 reads:38. POWER OF AUTHORITY TO … City of Bangalore Improvement Act, 1945. This Act was repealed by Section 76 of the Bangalore Development Authority Act, 1976 (Karnataka Act No. 12 of 1976) (hereinafter referred to as the 'Act') which received the assent of the

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

detention of the arrested person would only be allowed by the competent Court and, for the same reasons, Chapter V of the Cr.P.C. would also apply in case of arrest made under the PMLA. (lv) Further, it is … twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … made to other Acts, such as Smugglers and Foreign Exchange Manipulators Act, 197693, FERA or Conservation of Foreign Exchange and Prevention of Smuggling Activities Act,

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

Subject : Land Acquisition

constructed / being constructed in contravention of the provisions of Section 29 is provided under Section 30. 16. Chapter V contains miscellaneous provisions providing for powers of the competent authority (Section 31), jurisdiction of authorities and tribunals (Section … Madan Gopal Kabra, (1954) 24 ITR 58 = (AIR 1954 SC 158) while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of ITR) = (at p. 162 of AIR) … 11. Having regard to the provisions under Section 20(1) and (2) of the Urban Land (Ceiling and Regulation) Act, 1976 and the provisions under Sections 3 and 4 of the Urban Land (Ceiling and Regulation) Repeal Act, 1999,

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14)

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

s. 45(1). Section 45 also contained, earlier, a reference to s. 54C, which reference was deleted by the Finance Act, 1976, with effect from April 1, 1976. We are equally not concerned with s. 54C. Clause (47) of s. … to Indian Income-tax, or which affects the principles on which under any of the foregoing provisions of this Chapter (that is, Chapter I of Part VII) money are or may be distributable to Provinces or States, or … that at first cultivation of para grass and later of rice and vegetables was carried on on the lands. In the affidavits in reply these