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

Court : Mumbai

Subject : Service Tax

section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education … 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

The Commissioner of Income-tax Vs. Pooshya Exports (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 43B, 80HHC and 80HHC(2); Finance Act, 1991

Reported in : [2003]262ITR417(Mad)

made to sub-clause (ii) of clause (b) of sub-Section (2) of Section 80HHC has been done by the Finance Act 2 of 1991 with effect from 1 4.1991, whereby the processed minerals and ores specified in Twelfth Schedule

Shree Ambay Forgings Pvt. Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2006)(112)ECC311

penalty & interest provisions on Modvat Credits when Clause XVIC was inserted in Section 37(2) vide amendment by Finance Act, 1995 & notification 25/95 CE(NT) dt 31.5.95 then issued or Clause 1(bb) added vide Finance Act 1999 to bring … of the Supreme Court decision in case of Chandra Kumar v. UOI 1997(92)ELT 319 SC, para 26, 88, 91 & 97 thereof, and the position settled therein, that this Tribunal is constituted under Article 323B of the

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Section 136 of the Finance Act, 2001 (14 of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … Act read with notification No. 2/95- Central Excise, dated the 4th January, 1995, number G.S.R. 189 (E), dated the 4th January, 1995, shall be admissible

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

Court : UK Supreme Court

Subject : MRTP

or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the Finance Act 1995 and paragraph 4 of Schedule 31 to the Finance Act 1996. If it falls within the scope either … in the Court of Session to which, like Lord Walker, I would pay tribute: 2010 SLT 885, paras 91-126. A useful summary of the FSA regime that was in force at the relevant time is to be

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

the time of levy of Education Cess as the Education Cess is levied from 09.07.04 in terms of Section 91, 92 and 93 of the Finance Act, 1944. However, the Education Cess has been included in the Notification … 1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … the Apex Court in the Formica India Vs. Collector of Central Excise 1995 (77) ELT 51 (SC) in observing that once a view is taken

Master Cables Pvt. Ltd. Vs. State of Kerala and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Finance Act, 1998; Kerala General Sales Tax Act, 1963 - Sections 35, 35(1), 35(2) and 245; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Prevention of Corruption Act; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; Indian Penal Code (IPC) - Sections 120B and 420; Constitution of India - Articles 246, 286 and 366

Reported in : (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

Kollam vis--vis the provisions of the Kar Vivad Samadhan Scheme, 1998 (for short 'the Scheme') framed under the Finance Act, 1998 is in question in this appeal which arises out of a judgment and order dated 3.08.2006 passed … tax enactment or under any other law for the time being in force.8. 'Immunity', however, is provided under Section 91 of the Scheme, which reads as under:91. Immunity from prosecution and imposition of penalty in certain cases.The designated … (for short 'the Act'). Assessment proceedings in respect of the assessment years 1995-96 and 1996-97 were completed relying upon or on the basis of the

Gulam Ahmed Dastagir Vs. Deputy Commnr. of Customs and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act - Sections 88(B), 90 and 90(4)

Reported in : 2002(82)ECC229; 2002ECR284(SC); 2002(142)ELT286(SC); JT2002(1)SC428; (2002)10SCC385

revision application. It said, "In view of the deeming provision in Sub-section (4) of Section 90 of the Finance Act (no. 2 of 1998), the revision application filed by the two applicants are treated as withdrawn on 5.2.99 … is here by way of appeal by special leave.2. On 9th April, 1995, the appellant flew into Bombay Airport. His baggage was examined and cleared … manner of payment of tax arrear.90.(1) Within sixty days from the date of receipt of the declaration under Section 91, the designated authority shall, by order, determine the amount payable by the declarant in accordance with the provisions

State by Cbi/Acb Vs. A.N. Dhyaneswaran,

Court : Chennai

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 397 and 401

Reported in : 2004CriLJ2802

have availed the advantage of a scheme brought out by the Revenue Department of the Central Government i.e., Finance Act ( No.2) of 1998. The said Scheme is called Kar Vivad Samadhan Scheme, 1988 (hereinafter referred to as … the decision reported in Sat Paul v. Inspector of Police and Another 1995 Crl.L.J.2898, the Calcutta High Court has held as follows:'8. Even though a … 420 and 415 were not made out and therefore applying the principles of immunity from prosecution provided under Section 91 of the Scheme Their Lordships of the Apex Court have acquitted the accused in the said case.8. But

Kiran Corpn. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)98ITD119(Ahd.)

under Section 36(1)(vii) would be treated as complied with.However, Explanation has been inserted below Section 36(1)(vii) by the Finance Act, 2001 with effect from 1-4-1989 which provides that any provision for bad and doubtful debt would not qualify … (P.) Ltd. v. Dy. CIT SR-II, A'bad vide order dated 30-8-2002 in IT Appeal No. 326 (Ahd.) of 1995 in appeal pertaining to the assessment year 1991-92, on identical facts, upheld the action of both the departmental