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Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … reliance was placed on a Supreme Court decision in the case of Mithilesh Kumari-vs.-Prem Behari Khare reported in 1989 (40) ELT257 In that case the Hon’ble Supreme Court observed that the presumption against retrospective operation of a

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … v. Collector of Central Excise, Calcutta 1994 (74) ELT 22 59Collector of Central Excise v. Ambalal Sarabhai Enterprises, 1989 (43) ELT 214 60.Union Carbide India Ltd. v. Union of India and Ors. (1986) 2 SCC 547 61. … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … “capital goods” or “inputs” as defined under the Cenvat Credit Rules,2004 ? 3. Whether in the facts and circumstances of the case, the Appellate Tribunal

New India Industries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)112TTJ(Delhi)917

asst. yr. 1998-99 when the Explanation to Section 36(1)(vii) was not there as it was brought by the Finance Act, 2001 w.e.f. 1st April, 1989.The decision of Tribunal in Overseas Sanmar Financial Ltd. (supra) is also distinguishable on … the appellant is one of the NBFC to which the Prudential Norms issued by the RBI applies. In Chapter III-B of RBI Act, 1934 (in short 'RBI Act'), the provisions relating to non-banking institutions receiving deposits and

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

Court : Delhi

Subject : Direct Taxation

the expenses towards purchases made on the ground of non-deduction of TDS was not sustainable. Amendments to the Finance Act, 16. The Herbalife (supra) decision was rendered in the context of AY2001 02 and the present case relates … the Prevention of Fiscal Evasion with respect to Taxes on Income Signed at New Delhi on September 12, 1989 (hereafter ‘US technical explanation’) has been dealt with in the decision of Herbalife (supra). The US technical explanation, … to a foreign company, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has … in clause (a) of the Explanation to section 194J; (iv) in Explanation III to section 194C; (v) "rent" shall have the same meaning as in

Prithviraj Chouhan Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 234A, 234B; Finance Act, 2001 - Sections 254 and 254(2)

Reported in : [2004]267ITR450(MP)

1 has been substituted in Section 234B of the Act with effect from April 1, 1989, by the Finance Act, 2001. The said Explanation has been made effective retrospectively with effect from April 1, 1989. By this Explanation … as reduced by the amount of tax deducted or collected at source in accordance with the provisions of Chapter XVII of any income, which is subject to such deduction or collection. So by legal fiction Explanation 1

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Subject : Customs

Reported in : 1993(44)ECC145

the Privy Council reported in Commissioner of Income-tax, Bombay & Aden v. Khemchand Ramdas [1938] 6 ITR 414. Chapter III of the Income-tax Act headed 'Taxable Income' contains the various provisions with reference to which taxable income is … in the First Schedule of the Customs Tariff Act, 1975 and the levy of auxiliary duty under the Finance Act, 1981 to newsprint as modified by notification issued under Section 25 of the Customs Act, 1962 with effect … India 1987 (1) KLT 653, Aluminium Industries Ltd. v. Union of India 1989 (1) KLT 355, and unreported decision in WA. No. 537 of 1969

District Excise Officer Vs. Income Tax Officer

Court : Delhi

Subject : Direct Taxation

Reported in : (2001)68TTJ(Del)436

of section 206C in this context would show that the same was brought in the statute by the Finance Act, 1988, w.e.f, 1-6-1988. Simultaneously, the provision of section 44AC were inserted though w.e.f. 1-4-1989. In section 206C as … a part of purchase price. This is done on behalf of the department. Section 206C falls under the chapter 'collection' and not 'tax deduction at source'. The case is not covered under section 246(1)(a) of the Act … (a) of the Act. The aforesaid sub-clause can be broadly divided in 3 parts. Where the assessed denies his liability to be assessed, where the

Hdfc Bank Ltd. and anr. Vs. Kishore K. Mehta and ors.

Court : Mumbai

Subject : Civil

Acts : Presidency-Towns Insolvency Act, 1909 - Sections 9, 9(1), 9(2), 9(3) and 9(5); Recovery of Debts Due to Banks and Financial Institutions Act, 1994 - Sections 17, 17A, 17(1), 18, 19, 19(1), 19(4), 19(7), 19(12), 19(13), 19(17), 19(18), 19(19), 19(22), 20, 21, 22, 22(2), 23, 24, 25 to 30, 31A, 34, 34(1) and 34(2); Companies Act, 1956 - Sections 529A; Limitation Act; Income Tax Act, 1961; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Uttar Pradesh Public Monies (Recovery of Dues) Act, 1972; Rajasthan Relief Undertakings (Special Provisions) Act, 1961; Ren

Reported in : 2008(6)BomCR340

resignation as well as removal of the Presiding Officers of the Tribunal and Chairperson of the Appellate Tribunal. Chapter III deals with the subject of jurisdiction, powers and authority of such Tribunals under the RD Act. Section 17(1) … shall be in addition to, and not in derogation of the Industrial Finance Corporation Act, 1948, the State Financial Corporations Act, 1951, the Unit Trust … Act, 1984, the Sick Industrial Companies (Special Provisions) Act, 1985 and the Small Industries Development Bank of India Act, 1989.34. The Debts Recovery Tribunal (Procedure) Rules, 1993 prescribes elaborate procedure for processing the application as well as presentation

Brook Crompton Greaves Ltd. Vs. the Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)105ITD146(Pune.)

the Circular No. 794, dated 09.08.2000, being Explanatory Notes on the provisions relating to Direct Tax Acts in Finance Act, 2000. This Circular explains the provisions of Section 115JA in paragraph 43. In paragraph 43.5. it is inter-alia … on Circular No. 559 dated 04.05.1990, being the Explanatory Notes on the provisions of Direct Tax Law (Amendment) Act, 1989. In regard to deduction under Section 80 HHC, it was inter-alia mentioned that under the old provisions of … computed after applying all the provisions of the Act leading up to Chapter VIA and this includes the provisions mentioned in Sections 71 and 72 … Loss a/c prepared in accordance with the provisions of Parts II & III of Schedule VI of the Companies Act, 1956.There is no dispute about

Mysore Sales International Ltd. Vs. Deputy Commissioner of Income Tax ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 206C

Reported in : (2003)185CTR(Kar)417; [2004]265ITR498(KAR); [2004]265ITR498(Karn)

Chapter III, the latter providing for estimation of profit on a presumptive basis. These provisions were inserted by Finance Act, w.e.f. 1st April, 1989. Insofar as liquor is concerned, the petitioner is to collect from the buyer of