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

Court : Mumbai

Subject : Service Tax

of the Finance Act. While so, 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 (zzzzv) to clause 105 of Section 65, … 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

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 … activities includes in its total income of its previous year as computed before making any deduction under Chapter VI-A of the Income-tax Act is not less than 51 per cent. of such total income. Learned counsel for

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

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 … under Article 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby

Bongajgaon Refinery and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(22)ELT189TriDel

at rest by the amendment, with retrospective effect, of Rules 9 and 49 by Section 51 of the Finance Act, 1982. Since the raw petroleum coke in the present case had not suffered duty leviable thereon under item 11A(5) … in the goods processed or manufactured in the refinery. Rule 47(3A) further provides that where the provisions of Chapter VII of the Central Excise Rules (Chapter VII deals with warehousing and Rules 140 and 143A fall within … the Central Government's Order (Ministry of Finance, Department of Revenue) No. 261/6/5/80-CX VIII, dated 4-4-1981. Central Excise Rule 143-A contains special provisions with respect to

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

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 … 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 on the

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 … cabinet and a French mirror under her fathers will. The combined market value of these items at the time of her fathers death, which occurred

income-tax Officer Vs. Kalima Plastics (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1990)35ITD211(Delhi)

than 51% of the total income and, therefore, in view of the Explanation to Section 2(7) of the Finance Act, 1982, the assessee-company cannot be held to be an industrial company and, therefore, in this case concessional rate of … aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter XVI-A of the Income-tax Act) is not less than 51% of such total income.8. According to the Board's … 65% applied in its case.This application was disposed of by the ITO vide his order dated 12-9-1985 passed Under Section 154. The ITO held that

Commissioner of Income Tax Vs. Sundeep Construction (P) Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1982 - Sections 2(7)

Reported in : (2004)189CTR(Guj)440; [2004]269ITR343(Guj)

law in holding that the assessee is an industrial company within the meaning of Section 2(7)(c) of the Finance Act, 1982 and hence entitled to the benefit claimed ?'2. We have heard Mr. Manish R. Bhatt, learned standing counsel … aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter VI-A of the IT Act) is not less than fifty-one per cent of such total income.' The assessee … of the previous year (as computed before making any deduction under Chapter VI-A of the IT Act) is not less than fifty-one per cent of