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Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR665

the Service Tax calculated thereon was Rs. 9,981/-. As no return was filed under Section 70 of the Finance Act, 1994 and material facts were not disclosed, show cause notice was issued to the respondent on 22.11.2002 for … its reply. Reliance was also placed on the certificate dated 22nd March, 1990 issued in favour of the respondent by the District Industries Centre, Madhya … providers of such services only under Section 71A. It was held that class of persons who come under Section 71-A was not brought under the net of Section 73. Therefore, the show cause notice which was issued to

Eureka Forbes Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(2) and 19(1); Constitution of India - Articles 226 and 227

by the respondent-Deputy Commissioner of Commercial Taxes, Jamshedpur, under Section 19(1) read with Section 17(2) of the Bihar Finance Act, 1981 (annexure 1 series in respective writ petitions) ; orders of reassessment (annexure 2 series of respective writ … (in the case of Bhimraj Madan Lal v. State of Bihar) [1988] 71 STC 293 (in the case of Shree Bihariji Mills Ltd. v. State … the same petitioner relating to the assessment of sales tax for different periods, i.e., 1987-88, 1988-89, 1989-90 and 1990-91. Thereby they are disposed of by common orders.2. Eureka Forbes Ltd., petitioner, a limited company having its office

Jai Pal Sharma Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2000)72ITD485(Delhi)

of 'income' had been made even retrospectively as in the case of duty drawback, cash assistance etc.as per Finance Act, 1990 by which definition of income was widened by adding sub-clauses V (a) to V (d) of sub-section 2(24). … 362 in which Government was required to amend sections 71 and 90 of UP District Board Act but section 71 alone was amended and their Lordships observed that Legislature forgot to amend section 90 in conformity with the

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

under Article 226 of the Constitution of India impugns the constitutional validity of Service Tax levied under the Finance Act, 1998 (2 of 1998) on taxable service rendered by practising Chartered Accountants.2. The petitioner is an Association of … 1998).Background of the levy : As an off-shot of the recommendations of the Dr. Raja Chelliah Committee in 1990, for the first time, in the Union Budget for 1994-95, a levy of service tax on service relating … which impugns the service tax levied on its members by reason of Sections 64 to 96 of the Finance Act, 1994, (32 of 1994), as … of Central Excise. Section 70 provides for rendering of periodical returns. Sections 71, 72, 73 and 74 provide for the procedure for assessment and rectification

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

Government of India in the Ministry of Finance (Department of Revenue) No.19/90- Customs (N.T.), dated the 26th April, 1990, the Central Government appoints the officers mentioned in Column (2) of the Table below to the Commissioner of … State of Haryana [1989] Supp. 1 SCR 510 : (1990) 2 SCC 71; Col. Avtar Singh Sekhon v. Union of India [1981] 1 SCR 168 … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)96TTJ(Delhi)1

the above clause were substituted for the words "before the end of the relevant assessment year" by the Finance Act, 1990 with effect from 1.4.1990.] 33.4. The section as inserted with effect from 1.4.1989, particularly the words "before the … the only means to get at the tax. See Rajendranath Mukerjee v. Commissioner of Income-tax (1934) (2 ITR 71). The scheme of the Indian Income-tax Act is entirely different, and by fixing a time limit for the

Commissioner of Income-tax Vs. Sharda Gum and Chemicals

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)209CTR(Raj)143; [2007]288ITR116(Raj)

made with retrospective effect from April 1, 1962, April 1, 1967, and April 1, 1972, respectively vide the Finance Act, 1990. Perhaps this necessitated the filing of a revised return by the assessee on May 1, 1990, of total … as under:Whether, on the facts and circumstances of the case, the Tribunal has correctly construed the provisions of Section 80HHC, in the matter of computing profits and gains of their business, in the context of the said … as forming part of business income so also processing charges of Rs. 71,174 was considered to be part and parcel of the business activities. On

Commissioner of Income-tax Vs. Beco Engineering Co.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33(1), 33(2) and 34(3); Finance Act, 1990

Reported in : [1998]232ITR102(P& H)

with a view to redress the hardship of taxpayers and amended Section 34(3)(a) by Section 11 of the Finance Act, 1990. Section 11 of the Finance Act, 1990, reads as under (see [1990] 184 ITR 5 ) :'11. Amendment of

Cadbury Schweppes Beverages Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)5SOT647(Mum.)

year 1988-89 when Expln. 4 was in the statute. One more aspect needs to be mentioned. By the Finance Bill, 2002, section 271 of the Income Tax Act has been amended vide clause 97. By clause 97(f) … but rigidity beyond reasonable limits is inimical to the growth of law."In Krishna Kumar v. Union of India 1990 (4) SCC 207, the Constitution Bench held that a decision of the Supreme Court which does not set

State of Bihar and anr. Vs. Lucky Paper Industries

Court : Patna

Subject : Other Taxes

Acts : Bihar Finance Act, - Sections 4, 48(2) and 48(3); Bihar Finance Act, 1981; Haryana General Sales Tax Act, 1973 - Sections (9)(1)

the judgment of Hon'ble Supreme Court reported in M/S Good year India Ltd. and others (1990) 76 S.T.C. 71, the Tribunal was right that since Section (9)(i)(b) of Haryana General Sales Tax Act, 1973 has been declared … Kr. Prasad and Jayanandan Singh, JJ.1. In exercise of the power conferred under Section 48(3) of the Bihar Finance Act, upon receipt of an application under Clause (b) of Sub-section (2) of Section 48 of the Act, this