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Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

carriage of goods by road in a goods carriage.Section 66(3) : 'With effect from the date notified under Section 84 of the Finance Act, 1997 (26 of 1997), there shall be levied a service tax at the rate … of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of … is a judgment of Constitutional Bench of Five Judges. Challenge in this case was to the Expenditure Tax Act, 1987, which envisaged a tax at 10% ad volerm on chargeable expenditure incurred in the class of hotels wherein

C.i.T. Jodhpur Vs. Achaldas Dhanraj and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : 1995(2)WLN208

tax disincentive by denying deduction in respect of a statutory liability which is not paid in time. The Finance Act, 1987 inserted a proviso to Section 43B to provide that any sumpayable by way of tax or duty ect.

Deputy Commissioner of Income Tax Vs. Shree Vallabh Glass Works Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

two provisos under Section 43B had not been introduced by that time as those were inserted by the Finance Act, 1987, w.e.f. 1st April, 1998.11. The Hon'ble Gujarat High Court in a subsequent judgment in the case of CIT

Dy. Cit Vs. Shree Vallabh Glass Works Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)76TTJ(Ahd.)652

two provisos under section 43B had not been introduced by that time as those were inserted by the Finance Act, 1987, with effect from 1-4-1998.The Hon'ble Gujarat High Court in a subsequent judgment in the case of CIT v.

M/s. Sundaram Finance Limited Vs. The Deputy Commissioner of Income Ta ...

Court : Chennai

Subject : Direct Taxation

the above in mind, if we come back to Section 32-AB it could be seen that under the Finance Act, 1987, this Section was amended. We are taking particular note of this amendment, in view of the fact that … on the basis of the decision of the Supreme Court in Cambay Electric Supply v. CIT [113 ITR 84], to hold that unabsorbed depreciation etc., provided in earlier Sections have to be set off before making a

All Gujarat Federation of Tax Consultants and ors. Vs. Central Board o ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9, 44AA, 116 and 194

Reported in : [1995]214ITR276(Guj)

such contractor. 13. Before we advance further, we may notice a few more facts. In the Finance Bill, 1987, it was proposed to insert section 194E in the following terms (see [1987] 165 ITR 56) : '194E. … for deduction of tax from payments to contractors and sub-contractors. Section 194C was brought into existence by the Finance Act, 1972, with effect from April 1, 1972. Various amendments have been made in that section since then up … precise, before the provision came into force, Circular No. 86 (see [1972] 84 ITR 99) dated May 29, 1972, came to be issued by the

M/s. NLC India Limited Vs Commissioner of GST and

Court : Chennai

1944 for recovery of Clean Environmental Cess, as ultra vires the powers conferred under Section 83(7) of the Finance Act, 2010. For Petitioner : Mr.Raghavan Ramabadran, for M/s.Lakshmi Kumaran and Sridharan. 2 W.P.(MD)NO.8140 OF 2020 For Respondents : … notification.” The goods produced by the writ petitioner attracted Clean Environment Cess.3.Pursuant to the rule-making power conferred under Section 84 of the Act, Clean Environment Cess Rules, 2010 were issued by the Central Government to deal with collection

Deputy Commissioner of Income Tax Vs. Chlumberger Seaco Inc.

Court : Kolkata

Subject : Direct Taxation

Reported in : (1995)51TTJ(Cal)72

1984-85 and 1986-87 were made prior to the introduction of S. 44BB of the IT Act by the Finance Act, 1987, which made the said section applicable with retrospective effect from 1st April, 1983, i.e., from the asst. yr.

Jeevanlal Narsi and Sons Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1992)42ITD719(Hyd.)

the assessee. (5) It is no doubt true that the first proviso was introduced under Section 43B by Finance Act, 1987. But it came into effect with effect from 1-4-1988. However, the proviso cannot be applied to assessment year

Kwality Milk Foods Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)100ITD199(Chennai)

a payment towards such liability in that year.8. Section 43B of the Act was further amended by the Finance Act, 1987.Two provisos were added w.e.f. 1-4-1988, namely: Provided that nothing contained in this section shall apply in relation to