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Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

widened and a number of services were sought to be made exigible to service tax. Amongst other services, Chapter VI of the Finance Act, 1997 made the services rendered by the Mandapmam -Keepers exigible to service tax.6. … not on the service provider. However, under Section 68 of the Finance Act, 1994 as amended by the Finance Act, 1997 read with Rule 2(1)(d)(ix) of the Service Tax Rules, 1994, the service provider (in the present case the … J.1. The present appeal is directed against the judgment and order dated 30.04.2001 in Writ Petition No. 1617 of 1998 passed by the High Court

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

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 … Constitutional Bench of the Supreme Court. The relevant provision for the purpose of present case would be Sections 3(1) and (2). They had been reproduced in the judgment by the Supreme Court in Para 15 of the

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

Smt. Babita P. Kanungo Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)277ITR177(Mum.)

read together with Section 2(24) and Section 64 of the IT Act, 1961, and the provisions of the Finance Act, 1997, which do not provide for clubbing of agricultural income of minor sons in the hands of their parents, … has to be clubbed with the total income of the parent. Regarding total income, it was contended that Chapter III of the IT Act, 1961, deals with incomes, which do (not) form part of total income and … minors in the hands of the appellant Under Section 64 at Rs. 36,000 ignoring the provisions of Section 10(1) read together with Section 2(24) and

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. The CIT(A) erred in confirming disallowance of interest expenses of Rs. 3,93,69,566 alleged to have been incurred on deployment of borrowed funds in holding

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 … Grade insecticides and pesticides under chapters 28 and 29 applicable to Chemicals in general or under heading No. 38.23, depending upon whether they are separately defined elements or compounds or not.2. The petition has been filed in

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 … in a case where notice under Section 158BD was issued prior to 31.05.2002 and in the present case the notice was issued on 28.11.1997. The

Shankarlal Vs. Income-tax Officer and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 70, 74, 76, 77, 78, 119, 132, 132A, 139, 140A, 142, 142(1), 143 and 148; ;Wealth Tax Act, 1957 - Sections 37A and 37B; Income Tax Act, 1961 - Sections 28

Reported in : (1998)144CTR(AP)424; [1998]230ITR536(AP); [1998]99TAXMAN500(AP)

stated that no circulars of CBDT have been issued which are in conflict with S. 64 of the Finance Act, 1997. In the reply-affidavit, it is reiterated that the denial of the benefit of the Scheme to the petitioner … second respondent 3. The CIT has filed a counter-affidavit stating that the power to make a search under Chapter XIII-C of the IT Act has not been kept in abeyance, and therefore, a search was conducted in

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … 1996. Having received such report from the Assistant Commissioner, the Deputy Commissioner concerned issued notice dt. 6th/7th Jan., 1997, to the assessee-company for the financial year 1989-90 to 1994-95 requiring to show cause why penalty under section … tax as required to be deducted by or under the provisions of Chapter XVII-B, the liability to penalty arises unless such failure is proved to … representative of the deductor on 25-5-1995, to furnish the remaining details by 30-5-1995. However, the deductor filed the required details in his letter dt. 12th