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Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

levy of 'Service Tax' on tour operators, whose services are brought under the 'Service Tax' net by the Finance Act 1997 (by amending Finance Act 1994) which came into force with effect from 01.09.1997 vide Notification No. 37/97 … of Hotel and Restaurant v. Union of India reported in has upheld the validity of the Expenditure Tax Act 1987 enacted under Entry-97 of the Union List. The said Act was challenged on the ground that it encroached … carriages and taxies have obtained the tourist permits under the provisions of Section 49 of the Karnataka Motor Vehicles Act (hereinafter referred to as 'M.V.

Deputy Commissioner of Vs. Schlumberger Seaco Inc.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1994)50ITD348(Kol.)

1984-85 and 1986-87 were made prior to the introduction of Section 44BB of the I.T. Act by the Finance Act, 1987 which made the said section applicable with retrospective effect from 1-4-1983, i.e., from the assessment year 1983-84 onwards.

Zee Telefilms Ltd. and Star India Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(110)ECC582

imposition of penalty under various provisions of Finance Act, 1944 is not called for and is unsustainable. Further, Section 78 during the relevant time read as under: If the Central Excise Officer in the courts of any proceedings … calculated by reference to the appropriate rate card.2.3 Extract of the relevant statutory provision of Chapter V of Finance Act, 1994 relating to advertising agency service, as they exist, at the material time are: advertising agency" means, any … on this one question: Was the show cause notice dated 27th August, 1987 beyond time?. The period in question is 23th August, 1982 to 28th

Mitsui and Company Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

by inserting an explanation in s. 9(ii) of the IT Act, 1961, w.e.f. 1st April, 1979 by the Finance Act, 1983 [140 ITR (St) 116], it is clarified and declared that the income which falls under the head … Suri, ITO (1986) 158 ITR 496 (Del)]. Prior to insertion of s. 271C by Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1st April, 1989, failure to deduct constituted an offence under provisions of s. 276B of the Act. … and deposit the same was held to be an incorrect assertion (p. 78 PB). In this connection judgment delivered by Lawton L.J. and Brightman L.J. … there was reasonable cause for failure to deduct tax at source. The section unlike the provisions of s. 271(1)(c) does not contain any artificial deeming

M/s. Bordubi Engineering Works Vs. Union of India, represented by the ...

Court : Guwahati

Subject : Land Acquisition

of the Finance Act, 1994 for the situation as discussed in the above show cause notice. Further, since Section 78 of the Finance Act, 1994 is a natural corollary to the proviso to Section 73(1) ibid, mandatory penalty … evade payment of the Service Tax. 4. It may be noted that the provision of Section 73(1) of Finance Act, 1994 is couched in the language exactly similar to Section 11-(A)(1) of the Central Excise Act, 1944. The

Union of India (Uoi) Vs. Sancheti Food Products Ltd.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27(5), 130(1) and 130(3); ;Finance Act, 1988 - Section 78

Reported in : 1994(68)ELT341(Cal)

view of the fact that Clause 5 of Section 27 which was inserted by Section 78 of the Finance Act, 1988 (26 of 1988) with effect from 13-5-1988 and that the Respondent Sancheti Food Products Ltd., made an … from 13-5-1988 and that the Respondent Sancheti Food Products Ltd., made an application for refund of duty in 1987, when this provision was not in existence, the Tribunal erred in holding that the said Section is applicable

Hulash Chand Choraria and ors. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Limitation

Acts : Railway Claims Tribunal Act, 1987 - Sections 17, 17(2) and 23; Limitation Act, 1963 - Sections 5; Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 3A

no help to him. The Hon'ble Delhi High Court in a very recent judgment R.C. Choudhury v. Prestige Finance and Chit Fund Co. (P) Ltd. (AIR 1996 Delhi 382) held that a written application for condonation of … S.K. Kar, J. 1. This is an appeal under Section 23 of Railway Claims Tribunal Act, 1987 (in short, RCT)' arising out of Application No. 67/91 challenging the order dt. 28-2-97 passed by the learned … on which the intimation of the claim has been preferred under Section 78-B of the Railways Act.(2) Notwithstanding anything containedin Sub-section (1), an application may

Joint Commissioner of Income-tax Vs. Montgomery Emerging Markets Fund

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)100ITD217(Mum.)

The source will be the asset itself. The CIT(A) further referred to the amendment brought in by the Finance Act, 1987 (No. 2 of 1987) with effect from 1 -4-1988. According to the CIT(A), as per the said amendment, … Mumbai passed on 23-11 -1998 and 12-2-2000, respectively. The appeals do arise out of the assessments completed under Section 143(3) of the Income-tax Act, 1961.2. These two appeals are placed before this Special Bench to consider and … under appeal. It had also a short term capital loss of Rs. 78,30,370. On the long term capital gains side, the assessee had a gain

Commissioner of Income-tax Vs. K.L. Thirani and Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36, 43B and 139(1); ;Finance Act, 1987; ;Direct Tax Laws (Amendment) Act, 1987; ;Finance (Amendment) Act, 1989; ;Employees' State Insurance Act

Reported in : [1996]218ITR149(Cal)

law in holding that the first proviso to Section 43B of the Income-tax Act, 1961, introduced by the Finance Act, 1987, with effect from 1st April, 1988, would be applicable to the assessment year 1984-85 ? 2. Whether, on

Punjab Business and Supply Co. Pvt. Ltd. and anr. Vs. the Income Tax O ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 194A(1), 276B and 278B; Finance Act, 1987; Code of Criminal Procedure (CrPC) - Sections 482; Constitution of India - Article 20; Fiscal Law

Reported in : (1991)99PLR225

and the proceedings resulting therefrom inter alia, on the ground that before the amendment of Section 194A vide Finance Act, 1987, which came into force on 1-6-1987, there was no provision like the present explanation to sub section (!) … offences under Sections 276A and 278B of the income Tax Act pertaining to the returns filed in 1977 78. 1978 79, 1979 80 and 1980-31 by deliberately showing the payment of interest to different payees in the