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Salem District Sound System Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1997 - Sections 65 and 88; Service Tax Act - Sections 65(26), 65(27) and 65(41); Finance (Amendment) Act, 1998

Reported in : 2001(131)ELT6(Mad); 2006[2]STR383; [2007]6STT267

who is the 3rd respondent herein, has invited the attention of the Association to Section 88 of the Finance Act, 1997, providing for levy of service tax on the services rendered by Pandal or Shamiana Contractors, which is brought

National Bearing Company (Jaipur) Ltd. Vs. State and ors.

Court : Rajasthan

Subject : Civil

Reported in : AIR2008Raj28

of Association shall be payable. Article 10-A was inserted in Schedule-II of the Act of 1952 by Rajasthan Finance Act, 1997 w. e. f. 1st April 1997. The Additional Collector (Stamps) has passed the impugned order dated 27-7-1999 under … Companies Act, 1956 that deal with the Memorandum of Association are contained from Sections 12 to 19 whereas Section 26 refers to Articles of Association to be signed by the subscribers of the Memorandum of Association of a

Assistant Commissioner of Income Tax Vs. Rajesh Jhaveri Stock Brokers ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 36(2), 139, 139(2), 142(1), 143(1), 143(2), 143(3), 147, 148 to 153, 156, 246 and 264; Finance Act, 1997; Finance (No. 2) Act, 1991; Finance Act, 1994; Direct Tax Laws (Amendment) Act, 1987; Income Tax Act, 1922

Reported in : AIR2007SC2163; (2007)210CTR(SC)30; [2007]291ITR500(SC); JT2007(8)SC494; 2007(8)SCALE396; 2007(2)LC0725(SC)

such adjustments. With effect from April 1, 1998, the second proviso to Section 143(1)(a) was substituted by the Finance Act, 1997, which was operative till June 1, 1999. The requirement was that an intimation was to be sent to … concerned assessment year i.e. 2001-2002 on 30.10.2001. The return was processed under Section 143(1) of the Act on 26.11. 2001. The revenue audit raised an objection relating to a debit of Rs. 1285.72 lakh as bad debt

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … is necessary to hear environmental disputes.41. Consequently, the National Environment Tribunal Act, 1995 and National Environment Appellate Authority Act, 1997 were enacted. However, these were soon found to be incapable of providing expeditious resolution of disputes which necessitated … other Courts and Tribunals in the country. IV. United States of America 26. The doctrine of separation of powers is adhered to in a much … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

Gurcharan Singh 'Kaka' and Anr. Vs. the State of Punjab through the Fi ...

Court : Punjab and Haryana

Subject : Trusts and SocietiesConstitution

Acts : Constitution of India - Article 226; Punjab State Co-operative Financing Institutions Service (Common Cadre) Rules, 1970-71 - Rule 1.4

Reported in : (1998)119PLR739

or his nominee. In addition to them, the Government had nominated respondent No. 4 as a Director Under Section 26 of the Act. On May 5, 1997, the Board of Directors was removed and an Administrator was appointed. … Hoshiarpur Central Cooperative Bank and the newly added Respondent No. 8 on behalf of the Federation through its Finance Secretary, Mr. Inderjit Singh. Broadly, speaking all the allegations made in the petition have been controverted. Details regarding

Union Of India Vs. M/s Mohit Minerals Pvt. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

Udyog (supra), rendered by a two-judge Bench of this Court, invalidated certain service tax rules formulated under the Finance Act 1997 to give effect to the collection of service tax. Section 66 read with Section 68(1)(a) of the Finance … or services takes place in any of the ways mentioned in Article 286(1), which includes imports; (ii) Article 269A enables the Union Government to levy GST on inter-state supplies. The explanation to Article 269A(1) creates a deeming

Berla Atandt Communication Ltd. Vs. Joint Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Reported in : (2000)67TTJ(Mumbai)648

section 35ABB in the return filed for the assessment year 1996-97. It was further pointed out that the Finance Act, 1997 made the provisions of the section retrospective from 1-4-1996 and ensured that even those instalments of licence-fees which … year, namely, 1-4-1996 to 31-3-1997, relevant for the assessment year 1997-98. The first telephone call was made on 26th Jan., 1997, and the business is stated to have been set up on that date. For this year

Smt. Shashi Devi Vs. Income-tax Officer and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 64; Income Tax Act, 1961 - Sections 131 and 131(1)

Reported in : [2000]241ITR216(MP)

the Voluntary Disclosure of Income Scheme, 1997, promulgated by the Government in accordance with Section 62 of the Finance Act, 1997 (Act No. 26 of 1997). The petitioner submits that according to the scheme a person could make a

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(13), 65(48), 66(3) and 67; Finance Act, 1997 - Sections 88; Wealth-tax Act, 1957 - Sections 34AA and 34AB; Wealth-tax Rules, 1957 - Rule 8A(2) and 8A(8)

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

or any other writ, prohibiting the respondent from invoking the provisions of Section 88, Chapter VI of the Finance Act, 1997, for the purpose of levy and collection of service tax from the members of the petitioner institute on

industrial Finance Corpn. of Vs. Joint/Additional Commissioner

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)99ITD639(Delhi)

129.0618 crores created during the year. The assessee argued that provisions of Section 41(4A) were inserted by the Finance Act, 1997 w.e.f. 1-4-1998 only. The learned Assessing Officer held that by merely showing first the amount of Rs. 12,906.18 … the assessee relied upon the judgment of Hon'ble Kerala High Court in Kerala Financial Corporation v. CIT [2003] 261 ITR 708 : 129 Taxman 365. As to the disallowance of bad debt to the extent of Rs.