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Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

of Rs. 2.25 per bottle.4. The petitioner M/s. Vindhyachal Distilleries Pvt. Ltd. got the registration certificate (P-6) under Section 69 of the Finance Act. After registration the distillers demanded the service tax @ 10.2% on the packaging/sealing charges … Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service tax. On 9th September, … It is further submitted that under the Madhya Pradesh Country Spirit Rules, 1995 the distillers are given a CS-1 licence to manufacture country spirit from

M. Ethurajan Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1998)65ITD87(Mad.)

It was pointed out that in view of the amendment in the provisions of section 271(1)(c) by the Finance Act, 1964 and the insertion of Explanation 1 by the Finance Act, 1975 the ratio of the said Supreme … Kumar Ruplal Sen Poddar [1982] 133 ITR 156 (Cal.); CIT v. Agency Hamdard Waqf Ltd. [1987] 166 ITR 698/31 Taxman 495 (All.); CIT v. Rupabani Theatres (P.) Ltd. [1981] 130 ITR 747/6 Taxman 265 (Cal.); CIT v.

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

till date, may be borne in mind to appreciate the controversy. The said Chapter was inserted by the Finance Act, 1995. The scope and effect of the said Chapter has been explained by Central Board of Direct Taxes (CBDT) … the undisclosed income for the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, mutatis mutandis apply and the term 'financial … Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three

Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

2001 was applicable to block assessment under Chapter XIV-B up to 1.06.2002:5. Chapter XIV-B was inserted by the Finance Act, 1995, w.e.f. 1.7.1995. According to the assessee, the said Chapter is a self-contained chapter as it lays down a … the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and … Whether the AO had erred in imposing surcharge at 17% on the tax amount of Rs. 97,456/- under Section 113 of the Income-tax Act, 1961 ('1961 Act') for the 'block period' comprising of previous years relevant to

Sukh Ram Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)99ITD417(Delhi)

is quite wide. He also relied on the amendment made in Sub-section (1) of Section 158BB by the Finance Act, 2002 with retrospective effect from 1-7-1995 to contend that even 'such other material or information as are available … the following additions on account of unexplained cash as well as unexplained in vestments/expenses:--I. Unexplained cash found under Section 69 A 3,61,80,414II. Unexplained deposits in bank account under Section 68 16,96,871III.Unexplained investments in immovable properties : (a) D-42,

Chandra Prakash Agrawal Vs. Assistant Commissioner of Income-tax and o ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15(1), 15A(1), 32(2), 68, 69, 69A, 69B, 69C, 113, 129, 132, 132(1), 132A, 132A(2), 132A(3), 132B, 132(4A) to 132(14), 139, 139(1), 142, 142(1), 142(2A), 143, 143(1), 143(1B), 143(2), 143(3), 144, 145, 147, 148, 158BA, 158BA(2), 158B to 158BI, 234A, 234B, 234C, 245C, 245D(1), 245D(2), 245D(4), 245H, 246, 246A, 253, 263, 271(1), 271A, 271B and 278D; ;Income Tax Act, 1922 - Sections 22(4), 37 and 131(1); Finance Act, 1995; Finance Act, 2001; Finance Act, 1998; Emergency Powers Act, 920

Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)

been delivered to the requisitioning authority.12. Chapter XTV-B containing Sections 158B to 158BH has been inserted by the Finance Act, 1995, with effect from July 1, 1995. As is clear from the heading given under Chapter XTV-B, it introduced … the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and … writ petitions, the petitioners who belong to the same group, have challenged the notices issued to them under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), in respect of the various assessment

Smt. Annamma Ouseph (Decd.) (by Legal Representative) Vs. Assistant Co ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1) and 148; Finance Act, 1997 - Sections 69

Reported in : (2006)204CTR(Ker)90; [2006]284ITR298(Ker)

under the Voluntary Disclosure of Income Scheme. On the other hand, standing counsel for the respondents referred to Section 69 of the Finance Act, 1997, which prohibits reopening of any completed assessment based on Voluntary Disclosure of Income … assessment years 1994-95 and 1995-96. However, later when the Voluntary Disclosure of Income Scheme was introduced by the Finance Act, 1997, the son of Mr. P.O. Kuriakose filed a declaration disclosing the entire income from capital gains which

Commissioner of Central Excise Vs. Jai Singh Kothari

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)STR160

: The respondents are stock brokers registered with Central Excise Department for the purpose of Service Tax under Section 69 of the Finance Act. They failed to file the quarterly returns for the quarters April to July, 1995, … to file the quarterly returns in time in respect of service tax as required under Section 70 of Finance Act. The facts leading to the appeal are as under : The respondents are stock brokers registered with Central

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

to various years covered by the block assessment. We find that second proviso to Section 7(2) of the Finance Act, 1995, specifically provides that "the amount of income-tax computed in accordance with the provisions of Section 112 or 113

Commissioner of Income Tax Vs. Ramesh Chand Soni

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(2A), 153, 158BE and 158BH; Finance Act, 1996; Finance (Amendment) Act, 2002; Limitation Act, 1963 - Sections 30

Reported in : (2005)194CTR(Raj)84

Chapter X1V-B consisting of Sections 158B to 158BH was enacted and inserted in IT Act, 1961, by the Finance Act, 1995, w.e.f. 1st July, 1995, no Explanations were enacted. Neither any provision for exclusion of any period for any … Tribunal (ITAT) was legally correct in dismissing the Department's appeal by not accepting the time period allowed under Section 153(3) Expln. 1(iii) r/w Section 158BH of the IT Act, and not deciding the appeal on merits?II Whether,