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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

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the Act … criminal writ would be maintainable to challenge the order of confiscation under Section 6-A of the E.C. Act.8. Chapter XXI-C (Part V) of the Patna High Court Rules 1916 lays down procedure for disposal of an application

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

be understood in its normal sense by applying the dictionary meaning. 10. We have examined the evolution of Chapter V of the Finance Act, 1994, which embodies the law relating to service tax and find substance in the … liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … rendered in a minor port to which the provisions of Indian Ports Act, 1908 and Gujarat Maritime Board Act, 1981 are applicable is also a distinction which is untenable as grant of authorization by the port could apply

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

recovery of the debt as per the certificate issued by the Tribunal and this procedure is contained in Chapter V of the Act and is covered by Sections 25 to 30. It is not the intendment of the … of the Companies Act, 1956-namely (i) the Industrial Credit and Investment Corporation of India Ltd; (ii) the Industrial Finance Corporation of India; (iii) the Industrial Development Bank of India; (iv) the Life Insurance Corporation of India and … institutions.16. The said Act is the result of two Reports, one of 1981 of a Committee headed by Sri T. Tiwari and the other by

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 … DELHI + WRIT PETITION (CIVIL) No.6312/2017 Reserved on :21. t November, 2017 Date of decision:12. h March, 2018 VIRAG TIWARI ........ Petitioner Through Mr. Balbir Singh, Sr. Advocate with Mr. Rajesh Jain and Ms. Rubal Bansal, Advocates.

Commissioner of Income-tax Vs. Banque Nationale De Paris

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(5), 18, 80B(5), 80(AA, AB, K and M), 85A, 99(1) and 280-O - Schedule - R. 1; Companies (Profits) Surtax Act, 1964 - S. 2(5)

Reported in : (1991)91CTR(Bom)163; [1992]194ITR167(Bom)

[1981]130ITR534(Bom) do not conclude the question before us.32. It was lastly submitted by the assessee that by the Finance Act 1981, an Explanation has been added to rule 1 of the First Schedule to the companies (Profits) Surtax Act. … Act but not with the retrospective effect. It provided that, in respect of deduction under any section under chapter VI-A other section 80M, which were to be made in respect of any income of the nature specified … the assessment year 1967-68, it received interest amounting to Rs. 15,92,135 from various Indian concerns on the loans advanced to them by the assessee. From

Prayag Upnivesh Evam Awas Nirman Sahkari Samiti Ltd. Vs. Inspecting As ...

Court : Allahabad

Subject : Direct Taxation

Reported in : [1986]17ITD536(NULL)

defintion of transfer, the acquisition proceedings when though started well, could not be continued in view of the Finance Act, 1981. He also submitted that no opportunity was afforded to Shri Virendra Saran regarding the acquisition proceedings against the … of the society raised a preliminary objection to the maintainability of the acquisition proceedings on the ground that Chapter XXA of the Act was ultra vires the Constitution of India. He pointed out that two writ petition; … ORDERPer Shri V. P. Elhence, Judicial Member - These are 13 Acquisition Appeals under section

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 … the petitioner on three grounds, namely, (i) they have been passed in violation of Section 27 of the Finance Act inasmuch as no notice of

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

Court : Mumbai

Subject : Service Tax

the CESTAT, Finance Act, 2012 was 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, 1994 provided for retrospective exemption to activity … 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 … 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

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

under Section 3 on EOUs have been made retrospectively applicable. (f) From the reading of rules framed under Chapter V A of the Central Excise Rules, 1944, and Rule 173 A (2) of these rules it is found … this Section 3 of the Central Excises & Salt Act, 1944 was amended vide Section 46 of the Finance Act, 1982 (14 of 1982) to provide for the levy of duty at a value of the said goods … Supreme Court (Five Judge Bench) in the case of K. Garg v.UOI, 1981 (4) SCC 675 (SC), inter alia observed as follows; "It has been