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Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … file an appeal before the Tribunal. 2.8 The respondent / assessee, was issued a demand-cum-show cause notice dated 16.04.2010, pursuant to a service tax audit conducted between 08.09.2009 to 10.09.2009, in which, allegations levelled were of the

D.L.F. United Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), (1A) and (14), 28, 40 and 64

Reported in : (1995)129CTR(Del)33; [1996]217ITR333(Delhi)

of the Explanationn to the definition of agricultural income in section 2(1A) of the Income-tax Act by the Finance Act, 1989, with retrospective effect from April 1, 1970, makes a difference to the approach to the answer to … facts and in the circumstances of the case, the compensation amounts of Rs. 70,371, Rs. 11,656 and Rs. 16,23,117 received by the assessed for the assessment years 1967-68, 1968-69 and 1969-70 for acquisition of its lands by

Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

informed the Assistant Commissioner Commercial Taxes. Aurangabad (Respondent No. 5) that the notification in question under the Bihar Finance Act, 1981 was expected to be issued shortly.6. According to the petitioner despite the same it has been threatened … in the district of Aurangabad, whereas its factory is situate.3. The State adopted a resolution on 21st February, 1990 known as Industrial Policy, 1990 with a view to accelerate growth of Industry in the State of Bihar … necessary to issue a formal notification in terms of Sub-section (3) of Section 7 of the Bihar Finance Act.7. The learned Counsel in support of … goals. For instance a right to reservation either under Article 15(4) or 16(4) in favour of the Scheduled Castes, Scheduled Tribes or Backward Class was

Mrs. Catherine Thomas Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2008)116TTJ(Coch.)797

following submissions : It was argued that the legislature while inserting Sub-section (5) in Section 45 through the Finance Act, 1987 w.e.f. 1st April, 1988 did not provide for cases where enhanced compensation was reduced by any Court, … the impugned orders of the CIT (A)-I, Kochi, all dt. 16th Dec, 2004 for the asst.yrs. 1987-88, 1988-89, 1990-91, 1991-92 and 1992-93. The facts as well as the issues are identical in all these appeals, hence these … has challenged the impugned orders of the CIT (A)-I, Kochi, all dt. 16th Dec, 2004 for the asst.yrs. 1987-88, 1988-89, 1990-91, 1991-92 and 1992-93. The

Mrs. Catherine Thomas Vs. the Dy. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2008)111ITD132(Coch.)

the following submissions: It was argued that the legislature while inserting Sub-section (5) in Section 45 through the Finance Act 1987 with effect from 1-4-1988 did not provide for cases where enhanced compensation was reduced by any courts … challenged the impugned orders of the Commissioner of Income-tax(Appeals)-I, Kochi all dated 16-12-2004 for the Assessment Years 1987-88,1988-89, 1990-91, 1991-92 and 1992-93. The facts as well as the issues are identical in all these appeals, hence these

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … Act, 2001, reference must necessarily be made to Section 2(c) of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990. Section 2(c), referred to above, is being reproduced hereunder:2. Definitions.- In this Act, unless the context otherwise requires,-(c) 'broadcasting' … Tax Act, 1979) (Amendment) Act, 2009 the aforesaid amendment was notified on 16.03.2009.. Through the aforesaid enactment, the term 'Direct-to-Home' (DTH) broadcasting was sought to

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … According to the Appellants, they are providing these ITSS services mainly to its clients located outside India since 1990. Roughly only 5 to 7% of the Appellants turnover is from the clients located in India. Presently, the … 65 of the Finance Act, 1994. The said services became taxable w.e.f. 16.05.2008. This is the output service of the Appellants and Appellants are duly

Union of India and Another Etc. Etc. Vs. A. Sanyasi Rao and Other Etc. ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 14, 19(1), 32, 136 and 301; Income-tax Act, 1961 - Sections 4, 5 to 9(1), 16(3), 28 to 43C, 44AC and 206C(4); Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1988; Finance Act, 1990; Travancore-Cochin Land Tax Act, 1955; Income Tax Act, 1922 - Sections 12B, 16(3), 23A and 42(5)

Reported in : 1996IIAD(SC)401; AIR1996SC1219; [1996]219ITR330(SC); JT1996(2)SC425; 1996(2)SCALE280; (1996)3SCC465; [1996]2SCR570

the buyer is fixed by or under any State Act; The following explanation is being inserted by the Finance Act, 1990 with effect from 1 April, 1991 :Explanation : - For the purpose of this clause, 'purchase price' means … substantially similar questions arise for consideration. The matter arises under the Income Tax Act. 1961. The validity of Section 44AC and 206C of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') is posed for … June, 1988.5. Circular No. 525 dated 24.11.1988 and Circular No. 528 dated 16.12.1988, issued by C.B. D.T. , have explained the scope and ambit of

Association Of Old Settlers Of Sikkim Vs. Union Of India

Court : Supreme Court of India

Subject : MRTP

the year 1989 and w.e.f. 26.07.1989, the Indian Income Tax Act, 1961 was extended to Sikkim by the Finance Act, 1989. Under the said amendment, any law corresponding to the Income Tax Act, 1961, which was in force … the Register of Sikkim Subjects by virtue of the Government of India Order No.26030/36/90-I.C.I., dated the 7th August, 1990 and Order of even number dated the 8th April, 1991; or (iii) any other individual, whose name does … have prayed for an appropriate writ, direction or order 1 striking down Section 10(26AAA) of the Income Tax Act, 1961 (hereinafter referred to as the … are as under:- 4.1 The Kingdom of Sikkim came into existence in 1642. It was ruled as an independent Kingdom for 333 years till its

income-tax Officer Vs. Anjaneya Cold Storage Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1994)50ITD51(Delhi)

processing of goods for the purpose of Section 80HHC has been brought in the statute w.e.f. 1-4-1991 by Finance Act, 1990, therefore, the appellant can claim it in the subsequent year, i.e., assessment year 1991-92 and not in the … upon the decision of Hon'ble Calcutta High Court in the ease of CITv. Union Carbide India Ltd. [1987] 165 ITR 550 and also on the decision of Hon'ble Kerala High Court in the case of CITv. Mar