Advanced Search Results

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways … of Excise (Goods of Special Importance) Act, 1957 or the Additional Duties of Excise {Textiles and Textile Articles) Act, 1978, or that any goods are or not covered by a particular notification or order issued by the Central … being one of those process comes within the ambit of the phraseology employed.” It will be observed that section 34 of the Income-tax Act contemplates four different cases in which the power to assess escaped income has been

Manimekalai Ammal and 5 Others Vs. Swamidorai Padayatchi and 4 Others

Court : Chennai

Subject : Commercial

Acts : Tamil Nadu Debt Relief Act, 1979, Sections 17, 31, 32(2), 33 and 34; Tamil Nadu General Clauses Act, 1891, Sections 8; Tamil Nadu Indebted Agricultural (Temporary relief ) Act, 1975; Tamil Nadu Indebted Agricultural (Temporary relief ) (Amendment) Act, 1976; Tamil Nadu Debt Relief Law (Amendment) Act, 1977; Tamil Nadu Debt Relief Law (Amendment) Act, 1978 - Sections 3, 6 and 7(1 and 2); Code of Civil Procedure (CPC), 1908 - Sections 11- Order 2, Rule 2;

Reported in : (2001)2MLJ826

Sivasubramanian Alias Kandaswamy v. Mohindeed Pichai, 1986 (99) L.W. 198, Sri Varalakshmi Finance Syndicate v. R. Govindarajulu, 1990 (2) L.W. 351, Gangan v. Kannamal, 1996 … have the benefit of exclusion of the entire period between 15.1.1976 and 13.6.1979.5. The Tamil Nadu Debt Relief Act 1978 (Act 40 of 1978) was enacted to provide relief for certain indebted persons in the State of Tamil … ORDERP. Shanmugham, J. 1. To resolve the conflict of views on the interpretation of Section 34 of the Tamil Nadu Debt Relief Act (Act 40 of 1979), this Full Bench has been constituted.2. Several

income-tax Officer Vs. Arvind Narain

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1982)2ITD292(Delhi)

property, , . .(pp. 22-23) We may also refer to the provisions of Section 155(7A) inserted by the Finance Act, 1978, with retrospective effect from 1-4-1974. On a reading of the aforesaid judgment of the Supreme Court and the … such interest would be the same as would be the position regarding the taxability of interest allowed under Section 34 of the Land Acquisition Act but such interest on enhanced compensation would be taxable in one year. He

Blue Star Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1985)12ITD285(Mum.)

Construction Co. Ltd.'s case (supra).Though these two decisions turned on the definition of an 'industrial company' in the Finance Act, yet they fully support the contentions of the revenue in the present case.14. In the case of N.U.C. … used for the purposes of the business or profession, the following deductions shall, subject to the provisions of Section 34, be allowed-- (vi) in the case of a new ship or a new aircraft acquired after the 31st

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

be treated as "winnings from horse races". 7.2 He further draws the attention of the Court to the Finance Act, 1978 whereunder Section 194BB was introduced to entail deduction of tax at source specifically on "winnings from horse races" … writ petitions are not maintainable and said contention raised by the revenue is hereby rejected. RE: POINT NO.(2) 34. In view of point No.(1) having been answered in the affirmative, let me examine these writ petitions on

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

be treated as “winnings from horse races”. 7.2. He further draws the attention of the Court to the Finance Act, 1978 whereunder Section 194BB was introduced to entail deduction of tax at source 30 specifically on “winnings from horse … show or entertainment programme on television or electronic goods in which people compete to win prizes and the 34 entire intention is to win the prize and in that context, the intention of the owner of a

iqbal Singh Vs. Doshi Brothers, Chit Fund and Finance Corporation (Reg ...

Court : Punjab and Haryana

Subject : Arbitration

Acts : Arbitration Act, 1940 - Sections 34; ;Code of Civil Procedure (CPC) , 1908 - Sections 115

Reported in : (2000)125PLR717

latter had accepted the application of M/s Doshi Brothers, Chit Fund and Finance, Corporation (Regd.) through Shri Harbans Lal Verma-partner against Iqbal Sigh and others … arbitration made in the course of suits. In the cases which arose before the commencement of the Interest Act, 1978, the claimants are not entitled to claim interest either before the commencement of the proceedings or during the … to the same for the simple reason that the arbitrator is not a court within the meaning of Section 34 of the Code of Civil Procedure nor were the references to arbitration made in the course of suits.

Commissioner of Income-tax Vs. Kesaria Tea Co. Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B, 35B(1A) and 154

Reported in : [1998]233ITR700(Ker)

Section 35B(l)(b) of the Act. Learned senior standing counsel submitted that this Sub-section (1A) was inserted by the Finance Act, 1978, with effect from April 1, 1978, but the same was not noticed by the assessing authority while making … Volkart Bros. & Ors. (1971) 82 ITR 50 (SC), Venkatachalam v. Bombay Dyeing & Mfg. Co. Ltd. (1958) 34 ITR 143 (SC), Maharana Mills (P) Ltd. v. ITO (1959) 36 ITR 350 (SC) and ITO v. Ashok

Sri. K. Mahendar Vs. the Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45(5), 143(1), 143(3), 148 and 155(7A); Finance Act, 1978; Direct Tax Laws (Amendment) Act, 1978; Finance Act, 1987; Limitation Act - Sections 5

Reported in : (2008)214CTR(Mad)598; [2008]303ITR245(Mad)

The Assessing Authority further pointed out that under Section 155(7-A) (since omitted with effect from 1.4.1992) introduced the Finance Act, 1978 with effect from 1.4.1974 and amended by the Direct Tax Laws (Amendment) Act, 1978 with effect from 1.4.1988,

Tahira Rehman and Another Vs. M/s. Manipal Sowbhagya Nidhi Ltd., Repre ...

Court : Karnataka

Subject : Land Acquisition

GUJ 7 in the case of Radhe Estate Developers V/s. Mehta Integrated Finance Co. Ltd., and others. 10. We have heard the learned counsel appearing … by the trial Court, it is beneficial to refer to Section 3 and Section 5 of the Interest Act, 1978, whereby it is provided that any interest liable to be paid on any debt or damages by virtue … the well established principles of law. More particularly, in the light of the provisions of the Act and Section 34 of CPC. In support of his contention, the learned counsel placed reliance on the following judgments: 1. AIR