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Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … application and the provisions of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and … owning a 'spare bus' covered under a 'spare bus permit' as per Section 72(2)(xvii) of the Motor Vehicles Act, 1988.(II) Petitioners who are 'Contract Carriage Operators', owning the vehicles covered under Section 74 of the Motor Vehicles Act,

Cit Vs. Asoka Betelnut Co. (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]127TAXMAN331(Mad)

out by the assessee was not an asset exigible to wealth-tax within the meaning of section 40(3)(vi) of Finance Act, 1983 ?'2. T.C. 230 of 1998 is a reference at the instance of the assessee and the question … ORDERN.V. Balasubramanian, J.T.C. 83 of 1998 is a reference at the instance of the Commissioner of … 1998 is a reference at the instance of the Commissioner of Wealth-tax with reference to the assessment year 1988-89 of the assessee. The question of law referred by the Income Tax Appellate Tribunal under the Wealth Tax

Phoolchand Lalith Kumar and Co. Vs. Income-tax Officer

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 43B, 139, 143(1), 147, 148, 148(1) and 149

Reported in : [1992]196ITR302(AP)

deduction of the said market cess while computing the income. 'Cess' was included in section 43B by the Finance Act, 1988, with effect from April 1, 1989. Therefore, this reason also is untenable for reopening the assessment for the

Punjab Travels Co. Vs. Union of India and Co.

Court : Rajasthan

Subject : Motor Vehicles

Acts : Rajasthan Motor Vehicles Taxation Act, 1951 - Sections 3, 4(1) and 4-B; Motor Vehicles (All India Permits for Tourists Transport Operators) Rules, 1993; Motor Vehicles Act, 1988 - Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, 89, 88(9) and (14); Rajasthan Finance Act, 1997

Reported in : 2000(3)WLC755; 2001(1)WLN707

coming into the force of this notification issued under the provisions of the Chapter V of the Rajasthan Finance Act, 1997 at such rates as were applicable to such vehicles from time to time.By order of the Governor … Tourist Transport Operators) Rules, 1993 (hereinafter referred to as 'the Rules of 1993) framed under the Motor Vehicles Act, 1988, hence are heard and decided togetherSpecial Appeal (Writ) No. 219/2000:(2). The petitioner-appellant is an approved tourist transport operator … the application and the provisions of sections 73, 74, 80, 81, 82, 83, 84, 85, 86 and 89 shall, as far as may be, apply … tax at which Slate could notify the rate of tax leviable under Section 4-B, popularly known as Special Road Tax, on various types of vehicles.

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

to any resident payee Any payer to a non-resident payee 40(a)(i) N.A. 40(a)(i) N.A. Position as amended by Finance Act, 1988 (Applicable in CIT v. Herbalife, [2016]. 384 ITR276(Del) which dealt with AY200102): Payable Outside India Payable in India … 40(a)(i) of the Income Tax Act, 1961 ITA No.180/2014 Page 1 of 83 cannot be applied in view of the provisions of the Double Tax … S. Syali, CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH JUDGMENT Prathiba M. Singh, J.:1. The present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) challenges the order dated 23rd

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … Insurance business is a trade within the meaning of Case 1 of Schedule D: Income and Corporation Taxes Act 1988, section 18. The amounts to be taken into account in computing its profits include its investment income from its … in line 15 of the Company's form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the

Tamil Nadu State Marketing Corpn. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1992)42ITD349(Mad.)

words "cess or fee, by whatever name called" were inserted into Section 43B(a) of the Act by the Finance Act, 1988 with effect from 1-4-1989. In other words, the amended provisions would be applicable to the assessment years 1989-90 … to be interpreted as including duties to be levied in respect of that trade and commerce, then Entry 83 which is 'Duties of customs including export duties' would be wholly redundant. Entries 43 and 44 relate to

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not … appeal is a conditional right granted by law as held in the case of Vijoy D. Meheta : 1988 (4) SCC 402 : 1989 (39) ELT 178 (SC). Balance of convenience does not tilt in favour of

M/S Kelvinator of India Ltd. Vs. the Commissioner of Income Tax and or ...

Court : Delhi

Subject : Direct Taxation

u/s 43B Disallowance of depreciation and investment allowance on account of retrospective amendment of section 43(1) by the Finance Act, 1986. Excise Duty reconcilable account which had resulted in excess debit of Excise Duty to the profit and … substitute our views in place of those of the Commissioner. The facts of C. W. No. 2009 of 1988 are clearly distinguishable. There, the matter was remanded as there was no specific finding recorded as to whether

Apollo Tyres Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2002)(141)ELT525Tri(Bang.)

1. Whether in the facts and circumstances of the case the levy of Special Excise Duty under the Finance Act, 1988 effective from 1-3-1988 on goods manufactured prior to the mid-night of 29-2-1988 and cleared on or after 1-3-1988 … 1. This reference application is filed by M/s. Apollo Tyres Ltd., applicant, under Section 35G(1) of the Central Excise & Salt Act.2. The Applicant filed Reference application on the ground that following