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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 … duty paid on tower parts, green shelter, printers and office chairs ? 2. Whether in the facts and circumstances of the case, the Appellate Tribunal

Commissioner of Income-tax Vs. Mathew M. Thomas and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269D and 269RR; Finance Act, 1986

Reported in : [1993]201ITR494(Ker)

The said appeal is still pending. Pending the appeal, Chapter XX-C was introduced in the Income-tax Act by Finance Act of 1986 with effect fromOctober 1,1986. Under Section 269RR, Chapter XX-A will not apply in relation to transfer … The competent authority passed an order after hearing objections under Section 269F of the Act on March 31, 1981. Aggrieved by the same, the respondents-assessees filed an appeal before the Appellate Tribunal. The Income-tax Appellate Tribunal, by

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the bank … provides for a reference to the court and the procedure thereof. With appropriate modifications the provisions of that chapter apply to a reference in respect of compensation for requisition.'The apex Court accordingly applied the provisions of the … changes, apply in respect of any reference made to the court. Part III of the Land Acquisition Act provides for a reference to the court

Virag Tiwari vs.principal Commissioner of Income Tax-21 & Others

Court : Delhi

Subject : Direct Taxation

had also omitted the figures/letters 115BBE in the third proviso in Chapter II, in Section 2(9) of the Finance Act and inserted Seventh proviso to the said Sub-Section for imposition of surcharge @25% on the tax. Seventh proviso

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

AIR 1999 SC 2367 (ii) Roshan Lal and Ors. vs. International Airport Authority of India and Ors., AIR 1981 SC 597 51. For properly appreciating the rival contentions, a brief reference to the allegations in the show … enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, … tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78

Commissioner of Income-tax Vs. Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Sections 2(5) - Schedule - Rule 1

Reported in : (1983)37CTR(MP)245; [1984]146ITR178(MP)

from 1st April, 1968, to get over the ruling of the Supreme Court. By Section 43 of the Finance Act, 1981, the following Explanation has been added in Rule 1 :'Notwithstanding anything contained in any clause of this rule, … such income, or profits and gains as computed in accordance with the provisions of the Income-tax Act (except Chapter VI-A thereof), and in a case where any deduction is required to be allowed in respect of any … under Clause (viii) of Rule 1 of the First Schedule to Section 2(5) of the Companies (Profits) Surtax Act, 1964?'The relevant assessment year is 1968-69.

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

was trying to address, first in sections 730A and 737A of ICTA 1988 and then in Part IV, Chapter II of FA 1996, and the general nature of the solutions which Parliament adopted to deal with those problems. … as borrower deemed to exist under section 737A(5) of ICTA 1988 and section 97(2) and (4) of the Finance Act 1996 ("FA 1996"). 2. Counsel on both sides put this analysis in the forefront of their written cases.

Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)246

Revenue to challenge its correctness in the case of other assessees, without just cause. No doubt, by the Finance Act, 2008, Section 268A has been inserted with retrospective effect from 1st April, 1999 as under:268A. Filing of appeal … Devi, the Tribunal vide orders dt. 17th Oct., 1995 and 3rd Feb., 2003 for the asst. yrs. 1979-80, 1981-82 to 1985-86, 1986-87, 1987-88 and 1989-90 dismissed the appeals filed by the Revenue. The orders passed by the … application for reference by any IT authority under the provisions of this chapter.(2) Where, in pursuance of the orders, instructions or directions issued under Sub-section … Shanti Parshad Jain and his sons claimed a further sum of Rs. 2 lakhs as compensation, whereas the Government challenged the enhanced compensation awarded to

Ford Business Services Center (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2008)114TTJ(Chennai)881

incomes do not enter the computation part at all.Subsequently also when Section 10A was first introduced by the Finance Act, 1981 w.e.f. 1st April, 1981, the said provision provided for total exemption of the income described in Section 10A. … unit on which deduction under Section 10B was claimed. The CIT(A) observed that Section 10B was included in Chapter III which was titled as "Incomes which do not form part of total income" and there was a … was claimed. The CIT(A) observed that Section 10B was included in Chapter III which was titled as "Incomes which do not form part of total

Commissioner of Income-tax Vs. Hindustan Gum and Chemicals Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Schedule - Rules 1 and 4; ;Income Tax Act, 1961 - Section 80M

Reported in : [1990]182ITR396(Cal)

amount of dividend should be excluded from the total income, Rule 1 has since been amended by the Finance Act, 1981, adding an Explanation at the end of Rule 1. This Explanation provides that in computing the chargeable profits, … Companies (Profits) Surtax Act, 1964, cannot be invoked for proportionately reducing the capital apportionable to deduction made under Chapter VI-A of the Income-tax Act, 1961. Following the said decision, we answer the second question in the negative … the form of return to be submitted under the Surtax Rules. Part II provides as follows (See [1964] 53 ITR 41) :PART IICOMPUTATION OF CHARGEABLE