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Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … of the Seventh Schedule to the Constitution of India. 12. It is stated that the Constitution (Forty-Sixth Amendment) Act, 1982 amended Article 366 of the Constitution of India by inserting Clause (29A) therein. By reason of this amendment … S.C. Dharmadhikari, J. 1. Rule. 2. The Respondents waive service. By consent of parties, Rule is

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … Case of the Petitioners 3. The case of the Petitioners in short is that after Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to include … the Central Government may, by notification, appoint, namely:- Interpretations. 65B. In this Chapter, unless the context otherwise requires,- ......... (22) declared service means any activity … S. Muralidhar, J. 1.1 The challenge in this petition under Article 226 of the Constitution of

Gem Granites Vs. Commissioner of Income-tax, Tamil Nadu

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHB(2), 80HHC and 80HHC(2); Finance Act, 1982 - Sections 89A and 89A(4); Finance (Amendment) Act, 1991

Reported in : (2004)192CTR(SC)481; [2004]271ITR322(SC); 2004(9)SCALE647; (2005)1SCC289

a reasoned judgment.8. Tax relief in respect of export turnover was granted for the first time by the Finance Act 1982 by the introduction of Section 89A in the Act. Section 89A provided for relief at a particular percentage … income-tax, Amritsar v. Straw/board . v. Commissioner of Income-tax : [1992]196ITR188(SC) . Reliance has also been placed on Chapters in the Customs Tariff Act as well as Central Excise Tariff Act in which a distinction has been … The appellant claims deduction under Section 80-HHC of the Income tax Act 1961 (hereinafter referred as 'the Act') in respect of profits from its export

Commissioner of Central Excise Vs. Oripol Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2002)LC396Tri(Delhi)

Umesh Dhaimode - 1998 (98) E.L.T. 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the Finance Act, 2001 which came into … him in the original decision or order." Under the Finance Act, 1980 Chapter IVA was introduced and the procedure in appeal was brought under Section … (Appeals) does have jurisdiction to remand the appeal before him after the amendment to Section 35A by the Finance Act, 2001 w.e.f. 11-5-2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal … 1. The question referred for consideration by the Larger Bench is whether Commissioner

Cce Vs. Oripol Industries, Utkal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2003)(88)ECC239

v. Umesh Dhaimode, 1998 (98) ELT 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the Finance Act, 2001 which came into … him in 'the original decision or order." Under the Finance Act, 1980 Chapter IV-A was introduced and the procedure in appeal was brought under Section … (Appeals) does have jurisdiction to remand the appeal before him after the amendment of Section 35A by the Finance Act, 2001 w.e.f. 11.5.2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal … 1. The question referred for consideration by the Larger Bench is whether Commissioner

Krishnagopal Nagpal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2004)82TTJ(Pune.)481

by the assessee, in the new property purchased or constructed by him. This condition was removed by the Finance Act, 1982 applicable from asst.yr. 1983-84. The circular of the Board relied upon by the learned counsel relates to the … flat at Mumbai were taxable, the same could not be considered as undisclosed income of the appellant under Chapter XIV-B of the IT Act. 6. The appellant craves leave to add, alter or amend any of the … the capital gains on sale of a flat at Mumbai of Rs. 1,08,30,625. 2. In this context, the learned AO was not justified in holding

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

to capital gains tax for the year 1986-87 on the basis that the indexation allowance introduced by the Finance Act, 1982 was to be deducted from the whole of the amount of the gain accruing to the taxpayer between … any disposal of an asset on or after 6 April 1982. These results follow from the provisions of Chapter II of and Schedule 5 to the Act of 1979 as amended Chapter II is headed 'Computation', and … Head Note:INCOME TAXCapital gains--COMPUTATION--Indexation allowance--Quantification--English judgment.Facts :Assets were purchased in 1952 and were disposed in 1987. Scheme of indexation became effective in 1965.

Bezbaruah Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Finance Act, 1982 - Sections 2(7); Income Tax Act, 1961 - Sections 2(45), 5 and 10

company. Learned counsel for the assessee-company had drawn our attention to Section 2(7)(c) of Chapter II of the Finance Act, 1982, where industrial company has been defined as follows : ' 'industrial company' means a company which is mainly … D.N. Baruah, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question has been referred by

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

financial corporations and he drew our attention in particular to the latest amendment to Section 36(1)(viii) by the Finance Act, 1985, wherein it has been clarified that the deduction is to be made without making any deduction under … definitely older than the recent concept of gross total income found in Chapter VI-A. It has been well understood by all concerned and common sense … hand where we are concerned with the law as on 1-4-1982 and 1-4-1983 which governs the assessments for 1982-83 and 1983-84, respectively, for the following reasons : (a) Section 36(1)(viii), which corresponded to Section lO(2)(xiva) of the

Continental Construction Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10(5) and (6), 17, 30, 31, 32, 33, 34, 35, 36, 36(1), 37, 38, 39, 40, 40(A), 40(C), 40A(1) and 40A(5), 80, 80-O, 80MM, 80HHB and 80HHB(5), 85C, 163, 261 and 288

Reported in : [1990]69CompCas268(Delhi); (1990)85CTR(Del)116; [1990]185ITR178(Delhi)

the Tribunal is right in holding that the assessed-company is not an 'industrial company' as defined in the Finance Act, 1982 ?' 2. At the instance of the respondent the Tribunal has referred the following question of law : … foreign projects is covered under this section, the assessed cannot get deduction under any other section under this Chapter. In a case where it is possible to hold that only a part of the consideration is payable … for the opinion of this court, in respect of the assessment year 1983-84, at the instance of the assessed, the following four questions of law