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Pallonji Shapoorji and Co. (P) Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD101(Mum.)

right to occupy premises belonging to a co-operative housing society are taxable assets under Section 40 of the Finance Act, 1983 in the case of a private limited company? Assessee has filed its return of wealth on 9th … income-tax, shall be chargeable to income-tax under the head 'Income from house property.4. CIT(A) placed further reliance on Section 27 of the IT Act, 1961, which defines 'owner of house property', 'annual charge', etc. for the purpose of

Asiatic Industrial Gases Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

from assessment year 2003-04. 6. The Commissioner (Appeals) ought to have taken into account the Explanatory Notes to Finance Act, 2002, extract of which is reproduced below, which makes it clear that the insertion of Clause (va) to … networks of Indian Companies engaged in the business of Industrial gases. In 1997; M/s.Praxair India Pvt. Ltd. had entered into agreements with M/s. Asiatic Oxygen … agreement there is no mention of any such limits. Thus, the exception itself becomes inapplicable.Accordingly, in terms of Section 27 of the Indian Contract Act, the said transaction is void once it is void, no legal cognizance can

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Regulatory Board Act, 2006; Section 154, Electricity Act, 2003; Section 27 of the Telecom Regulatory Authority of India Act, 1997; Section 61 of the Competition Act, 2002. 24Section 9 of the Civil Procedure Code 12 legislature wishes those disputes … the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles

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 … 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 … the brief facts of the case by the assessee as completed on 27.4.2001, filed with the Tribunal on 13.12.2001, challenging the levy of surcharge of

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

income which does not form part of the total income. In view of Section 10(33) inserted by the Finance Act 1997 w.e.f. 1 April 1998, incomes by way of dividends referred to in Section 115O are not includible in … whole."(iii) In Commissioner of Income Tax v. Podar Cement (P) Ltd.34, the Supreme Court considered the provisions of Section 27 of the Income Tax Act, 1961 under which certain persons who are not otherwise legal owners were deemed

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

Assistant Commissioner of Income Vs. Suretech Hospital and Research

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)104TTJ(Nag.)869

learned Counsel. Respectfully following the judgments cited above and Expln. 4 to Section 271(1)(c) which was amended by Finance Act, 2002, I am of the opinion that the said amendment is applicable from 1st April, 2003. The provisions … Revenue against the order of the learned CIT(A)- II, Nagpur, dt. 14th June, 2004 for the asst. yr. 1997-98 on the following grounds: 1. On the facts and in the circumstances of the case, the learned CIT(A) … also filed by the Revenue in the matter of penalty under Section 271(1)(c).Since both these appeals relate the same assessee and they were heard together,

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … by road in a goods carriage for the period commencing on and from the 16^th day of November, 1997 and ending with 2^nd day of June, 1998, shall be deemed always to have been a person liable … ST-3B on or before 13.11.2003. The respondents, however, submitted ST-3B return on 27.11.2003 for the services received during the said period without any payment of

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India … where the levy of service tax was challenged by the owners of kalyana mandapams/mandap-keepers. By virtue of the 1997 amendment service provided to a client by mandap-keepers including the services if any rendered as a caterer was … W.P.No.483 of 2011: ------------------ Sathya Jyothi Films, rep. by its Partner T.G.Thyagarajan, 270/1, First Floor, Veedeeyem Complex, Lloyds Road, Chennai-14. .. Petitioner vs. 1.The Union