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Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

Chapter V of the Act Pursuant to such power, the Service Tax Rules, 1994 were framed.4. By the Finance Act, 1997 the first amendments to Section 65, of the Finance Act 1994 were made inter alia, by extending the

K. Sunil Kini Vs. Income Tax Officer, Ward 2(2),

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2006)6SOT139(Bang.)

is liable to be taxed as capital gains in view of the amendment effected to section 55(2)(b) by Finance Act, 1997. He, accordingly, directed the assessing officer to compute capital gains as long-term capital gains. Still aggrieved, the assessee … reopened and the amount of Rs. 75 lakhs was taxed as business income relying on clause (va) of section 28 inserted into the statute book by Finance Act, 2002, with effect from 1-4-2003.The Commissioner (Appeals), in the first

Commissioner of Income-tax Vs. Nippon Yusen Kaisha

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5(2), 9(1), 28 to 43A, 44B and 44B(2); ;Finance Act, 1997

Reported in : (1999)151CTR(Cal)548,[1998]233ITR158(Cal)

charges or handling charges or any other amount of similar nature.'This Explanation though inserted by virtue of the Finance Act, 1997, has come into force with effect from April 1, 1976. Thus, it covers the assessment years of the … income accrued outside India, is not taxable under the provisions of Sections 28 to 44D. He also drew our attention to Section 5 of the … the facts and in the circumstances of the case and keeping in view particularly the provisions of the Sections 5(2) and 9(1) of the Income-tax Act, 1961, the Tribunal was justified in law in holding that 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 … leniently if her identity and address were otherwise mentioned in a manner sufficient to identify and trace her. Section 28: [M.S. Shah, D.H. Waghela & Akil Kureshi, JJ] Cognizance of offence Held, Use of the words Appropriate Authority

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 … 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 … of these appellant suffered a, loss of Rs. 1,66,59,280. For purchasing these 28,00,000 shares from M/s Kejriwal & Co., a sum of Rs. 17,68,20,000 was

Union Enterprises Vs. Union of India (Uoi) and ors.

Court : Jharkhand

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 3A(2), 3A(3), 3A(4) and 354; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Finance Act, 1997; Sales Tax Act; Income Tax Act; Central Excise Rules, 1944 - Rules 96ZO(1), 96ZO(3), 96ZP, 96ZP(3) and 173G(1); Induction Furnace Annual Capacity Determination Rules, 1997- Rule 3; Constitution of India - Article 226

Reported in : [2008(1)JCR493(Jhr)]

of the relevant provisions of the Act and the Rules applicable in the instant case.11. By virtue of Finance Act, 1997, Section 3A was inserted in Central Excise Act, 1944 for the purpose of determination of Excise Duty payable on … this writ petition, under Article 226 of the Constitution of India, is directed against order No. A-1181-1182/Kol/2002 dated 28.10.2002 (Annexure-10) passed by CEGAT, Kolkata, upholding the demand of duty against the petitioners as confirmed by order-in-original No.

Britannia Industries Ltd. Vs. Commissioner of Income Tax, West Bengal, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30 to 36, 37, 37(1), 37(3), 37(4), 37(5) and 80B; Finance Act, 1964 - Sections 37(3); Finance Act, 1970; Finance Act, 1997; Finance Act, 1983 - Sections 37

Reported in : AIR2005SC4333; (2005)198CTR(SC)313; [2005]278ITR546(SC); JT2005(12)SC98; 2005(8)SCALE148; (2006)1SCC646

inserted by the Finance Act 1964 with effect from 1st April, 1964 and was, thereafter, omitted by the Finance Act 1997 with effect from 1st April, 1998.Similarly Sub-section (4) was inserted by the Finance Act 1970 with effect from … 'the Act'), deals with computation of total income and is divided into several parts. Part 'D', beginning with Section 28, deals with profits and gains of business or profession. Sections 30 to 36 relate to certain deductions which

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to three years, with retrospective effect, … article 267 TFEU. The proceedings 2. As Henderson J explained at the outset of his judgment [2008] EWHC 2893 (Ch), [2009] STC 254, para 1, the Franked Investment Income ("FII") Group Litigation with which these proceedings are

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 … said case. The appellant the said case was engaged in manufacturing of excisable goods which fell under Chapters 28, 29 and 31 of the Central Excise Tariff Act,1985. The appellant had installed storage tanks for storing ammonia

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Subject : Service Tax

Acts : Companies Act, 1956; Finance Act, 1994 - Sections 65, 65(13) and 65(48); Finance Act, 1997

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

service within the meaning of Section 65(41) of Chapter V of the Finance Act as amended by the Finance Act, 1997 and Finance (No. 2) Act of 1998. It was contended that service provided by a consulting engineer in … liable to pay any service tax. Reliance was also placed by the petitioner upon a notification dated February 28, 1999, in support of the contention that the computer software industries like the petitioner were exempt from payment