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Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and architects … employment. The suits as well as the appeals were dismissed. Second-appeals were carried to the Punjab High Court. 31. It was in the context of the controversy raised by the plaintiffs who were in the employment of

All India Federation of Tax Practitioners and Another Vs. Union of Ind ...

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1998)149CTR(SC)19; [1998]231ITR24(SC)

Head Note: INCOME TAX Voluntary disclosure of income scheme, 1997--CONSTITUTIONAL VALIDITY--Chapter IV, ss. 62 to 78 of the Finance Act, 1997 read with art. 14 of the Constitution. Ratio & Held : The provisions of the Voluntary Disclosure of … in any way inferior to that of right of an owner of copyright on original literary work etc. Section 31; [S.B. Sinha & Lokeshwar Singh Panta, JJ] Compulsory licence -Board requirement are - (a)The subject work must be

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 … of property. As no document was submitted a third reminder was issued for submitting documents latest by July 31, 1998, giving the date of inspection as August 17/18, 1998. On August 17, 1998, the building was measured

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 … Articles of Association to be signed by the subscribers of the Memorandum of Association of a Company and Section 31 provides the manner of alteration of the Articles of Association. Entry 10 of Schedule-II to the Act of

Micro Labs Ltd., Vs. Deputy Commissioner of Income-tax (Assessment) an ...

Court : Karnataka

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 62 to 78; Income-tax Act, 1961 - Sections 119, 119(2), 132, 132A, 133A, 133A(5), 139, 142 and 148; Constitution of India - Article 14; Special Bearer Bonds (Immunities and Exemptions) Act, 1981

Reported in : (2001)166CTR(Kar)148; [2001]247ITR333(KAR); [2001]247ITR333(Karn); [2001]115TAXMAN27(Kar)

132.3. The Voluntary Disclosure of Income Scheme, 1997, introduced by Chapter IV (sections 62 to 78 of the Finance Act, 1997 ('the Act' for short)), was in force between July 1, 1997, and December 31, 1997. The relevant provisions … that there was a search in respect of appellants Nos. 1 to 3 by issue of notice under Section 132 of the Income-tax Act, 1961 ('the IT Act' for short), on September 10, 1997, and in the

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 … even be leviable in respect of search carried out on or before 31^st May, 2002, the amendment made in Section 113 of the Act would

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 … complete particulars of payments made to expatriates abroad in its letter dt. 31st Jan., 1996, and also agreed to pay the short tax deducted. The

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter … C. Jalan v. Settlement Commission) Assessee(Prakash Chand Jalan) filed application before Settlement Commission on 27/09/2001 for A. Yrs 1997-98 to 2000-01 Under Section 245(C) containing a full & true disclosure of his income having not been disclosed … upon settlement commission to pass order Under Section 245D(4) on or before 31/03/08, otherwise proceedings pending before it shall stand abated as provided Under Section

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 … taken on tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made the following submission in

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

same, since, in our view, any further discussion would be superfluous. Conclusion:29. Thus, the circular dated July 2, 1997, issued by the Ministry of Finance and the said circular dated July 3, 1997, cannot be held to … Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … Act, 1994. 2.2 The Commissioner of Central Excise, Raipur vide Order-in-Original dated 31.01.2007 confirmed the demand of service tax amounting to Rs.10,42,71,437/- and ordered for