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Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

India. Therefore, the petitioners challenged the constitutional validity of Chapter V of Finance Act, 1994 as amended by Finance Act, 1997 and Finance Act, 2000 insofar as levy of service tax on persons like the petitioner at the rate … disposed of by a common order. For the purpose of facts, we give reference to Writ Petition No. 1478 of 2004 and also to the counter filed in the same Writ Petition.2. The constitutional validity of levy

Micro Labs Ltd. and Others Vs. Deputy Commissioner of Income-tax (Asse ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 119, 132, 132A, 133A and 139

Reported in : ILR1998KAR3784; [1998]231ITR934(KAR); [1998]231ITR934(Karn)

course of search, some records belonging to the petitioners also have been seized. 3. Chapter IV of the Finance Act, 1997, provides for the Voluntary Disclosure of Income Scheme (hereinafter referred to as 'the Scheme'). Sub-section (1) of section

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

fresh assessment the Assessing Officer came to the conclusion that as per provisions of Section 68(1) of the Finance Act,1997 the assessee was not entitled to immunity under VDIS in relation to the sum of Rs. 137 … adjudicated in the course of regular assessment proceedings and can only be a subject matter of proceedings under Chapter XIVB of the Act. This order was framed on 28/3/2002.6. The assessee carried the matter in Appeal before

M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

Subject : MRTP

the tax base. Therefore, the taxation of fringe benefits by the employer-based disallowance method was withdrawn by the Finance Act, 1997. However, the withdrawal of the provisions relating to taxation of fringe benefits by the employer-based disallowance method resulted … R2) THIS WRIT PETITION IS FILED UNDER ARTICLES226AND227OF CONSTITUTION OF INDIA PRAYING TO STRIKE DOWN THE PROVISIONS OF CHAPTER XII-H INSERTED IN THE INCOME TAX ACT, 1961 BY THE FINANCE ACT, 2005 WITH EFFECT FROM14.2005 AS OFFENDING … :1. M/S T.T.K.PRESTIGE LTD., 2. A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT NO.78, OLD MADRAS ROAD DOORVANINAGAR, BANGALORE-560 016

Everplus Securities and Finance Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)101ITD151(Delhi)

the total income of a previous year of any person. Section 115-O, which has been inserted by the Finance Act, 1997, provides the provision relating to tax on distributed profits by way of dividends of domestic companies. Sub-section (5) … Act, 2001, w.e.f. 1st April, 1962, provides: 14A. For the purposes of computing the total income under this chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which … 1. ITA No. 2422/Del/2004 by the assessee is directed against the order of

Pesticides Mfrs. and Formulators Ascn. of India Vs. Union of India (Uo ...

Court : Delhi

Subject : Excise

Acts : Societies Registration Act; Central Excise Act, 1944 - Sections 37 and 37B; Central Excise Tariff Act, 1985; Finance Act, 1996; Finance Act, 1997; Insecticides Act - Sections 3(1); Indian Tariff Act; Insecticides Rules, 1971

Reported in : 2000(115)ELT324(Del)

sale; or(ii) as preparations; or(iii) as articles such as sulphur treated bands, wicks and candles etc.12. By the Finance Act, 1997 Chapter Note 1(a)(2) was amended to read as under :'This Chapter does not cover separate Chemical by defined elements

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … 1. This reference arises out of the appeal, against the assessment order passed … rate of surcharge is to be adopted as applicable to the assessment year 1996-97 or the assessment year 1997-98, the rate of surcharge being different for the two years? The provisions of Section 113 or the provisions … surcharge in a block assessment is totally different. It is pleaded that Chapter-XIVB is a self-contained code for the computation of undisclosed income and also

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that … the Assessing Officer, is only in terms of the very provisions of Chapter XIV­B of the Act and therefore Section 158BC as well as 158BFA(1) … 158BD notice was issued to the assessee (“other person”) to file return for the block period 1987­88 to 1997­98, whereafter the Assessing Officer passed the order of assessment under Section 158BD and determined the income. The Assessing

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 … nor the use of said goods 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. The same was, thereafter, furnished by … Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise

Paramount Enterprises Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)76TTJ(Del)127

supported the conclusion of the assessing officer in levying surcharge which in his opinion was provided under the Finance Act.35. We have heard the parties at length, gone through the paper books filed by the assessed and the … was further submitted that the present assessment is beyond the pale of Chapter XIV-B of the Act. It was contended by the learned counsel that … held as unexplained investment under section 69B of the Income Tax Act for the assessment years 1996-97 and 1997-98.36. So far as the amount relating to the claim of loss in respect of the shares, sold by … the assessed against the order passed by the assessing officer under section 158BC read with section 143(3) of the Income Tax Act. A search under