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Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in … precedents cited, it is true that ‘No fault liability’ compensation payable under Section 140 of the Motor Vehicles Act, 1988 brought into force from 01.07.1989 was substantially modified, providing a much higher extent, as per the Act 54 … as on 31.03.2006, to be completed on or before 31.03.2007. That apart, the wordings in sub-section (5) of Section 76 are also very much specific, that the time limit for invoking the power to have the revised assessment

Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(1), 35(1), 37(1), 43B and 43B(1); Rajasthan Excise Act, 1950; Excise Rules, 1956 - Rule 69; Income Tax Rules, 1962 - Rule 7

Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)

by invoking Section 43B of the IT Act.72. Prior to Clause (a) of Section 43B was substituted by Finance Act, 1988 with effect from 1st April, 1989, it read 'any sum payable by assessee by way of tax or

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … dividend income from non-resident sources under section 18 (Schedule D, Case V) of the Income and Corporation Taxes Act 1988 ("the ICTA") ("the DV provisions"). The relevant provisions of the ICTA have since been amended, ACT was abolished … under the ultra vires Income Tax (Building Societies) Regulations 1986 in Woolwich. 76. It is helpful to see how the arguments developed as Woolwich proceeded

Runu Ghosh Vs. C.B.i

Court : Delhi

Subject : Land Acquisition

ARM submitted its bid on 15.03.1992. After scrutiny of reports of the Technical Group and the Commercial and Finance Group, (which examined the bids), the recommendations of the TEC (marked Ex. PW-3/J1 during the trial) as regards … i.e. Section 5(1) (d) PC Act, 1947 with Sections 13(1) (d) (i), (ii) and (iii) of the PC Act 1988: Section 5(1)(d) PC Act, 1947 Section 13(1)(d) (i),(ii) and (iii) PC Act, 1988.5. Criminal Misconduct.13. Criminal misconduct by a … arguments before the Court considerable attention Crl.A.Nos. 482/02, 509/02 and 536/02 Page 76 was given to the fact that Mr. N.C. Guptas costing exercise besides

Deputy Commissioner of Income Tax Vs. Glaxo Smithkline Consumer

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2007)107ITD343(Chd.)

Section 43B by the Finance Act, 1987 which may not be relevant for the purpose of present controversy. Finance Act, 1988 made another amendment in Section 43B. The scope of the amendment was explained by the CBDT vide Circular … scope of the amendment was explained by the CBDT vide Circular No. 528, dt. 16th Dec, 1988 [(1989) 76 CTR (St) 69]. The said circular and the amendment is also not relevant for the purpose of the

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu … responsible for collecting the service tax, delays in paying the tax to the credit of the Central Government. Section 76 deals with the imposition of penalty for failure to collect the service tax. Section 77 deals with the … it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … in the Customs Act as well as the Central Excise Act by Custom and Central Excise Laws (Amendment) Act, 1988. Thus, Section 129D(5) is identical to Section 35E(5) of the present Act. This provision was interpreted by the … the Act, was demanded by these show-cause notices. Penalty under Sections 75A, 76, 77 and 78 of the Act was also proposed. The respondent submitted

Metropolitan Trading Co. Vs. the D.C.i.T., Spl. Range 9

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)89ITD662(Mum.)

counsel. In view of this conflict in judicial opinion, the Explanation to Section 263 was amended by the Finance Act 1988 and the following Clause (c) was inserted w.e.f.1.6.88. "(c) where any order referred to in this sub-section and

Shetanbai and ors. Vs. Ajay Kumar and ors.

Court : Madhya Pradesh

Subject : Motor Vehicles

Reported in : 2002ACJ1259

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … employed by the owner of the bus. It was being driven against the provision of the Motor Vehicles Act, 1988. The insurer of the Matador was not a party, though it is a necessary party, since the accident

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

that the said objective could be attained with reduced deduction on that account.Prior to its amendment by the Finance Act, 1988, the operative portion of s. 80-O as it stood after amendment by the Finance Act, 1987, read as … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of … in the case of CIT vs.South Indian Bank Ltd. (1966) 59 ITR 763 (SC) where their Lordships held that interest receivable was an unambiguous expression;