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Singapore Airlines Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129DD; Finance Act, 1979 - Sections 35(2), 35A(1) and 38(3); Finance Act, 1997 - Sections 38; Foreign Travel Tax Rules, 1979 - Rules 4, 9 and 10A

Reported in : 2004(73)DRJ168; 2004(94)ECC332; 2004(175)ELT89(Del)

contravention of these obligations attract penalty/interest under Section 38 of the Act. Section 38 (as amended) by the Finance Act, 1997, insofar as it is relevant for the present case, reads as under:'(3) Every carrier or other person who

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 … Income-tax, Eighth Edition (revised by Hon'ble Supreme Court Justice Mr. S. Ranganathan) Vol. I at page 57 under Section 38 with the head note 'Retroactive Legislation' and Chatuvedi & Pithisaria's 'Income-tax Law' Fourth Edition, 1990 Vol.1 at page … 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

Goswami and Brothers Vs. Union of India and anr.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 30 to 38, 40, 44AD, 44AD(1) and (2), 44AE and 143(3); Finance Act, 1997

Reported in : [2001]250ITR359(Raj)

the assessments against the petitioner and in some of the matters, have issued fresh assessment orders.4. By the Finance Act, 1997, a proviso to Sub-section (2) of Section 44AD has been added giving retrospective operation with effect from April … has been explained as under(page.30):'31.3: The rate of 8 per cent. is comprehensive. All deductions undersections 30 to 38 including depreciation, will be deemed to have been alreadyallowed and no further deduction will be allowed under these

A.S. Construction Co. Vs. Union of India and anr.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 30 to 38, 40, 44AD, 44AD(1), 44AD(2), 44AE and 143(3); Finance Act, 1997

Reported in : [2001]252ITR182(Raj)

assessments against the petitioner and in some of the matters, have issued fresh assessment orders. 4. By the Finance Act, 1997, a proviso to Sub-section (2) of Section 44AD has been added giving retrospective operation with effect from April … as under : '31.3 The rate of 8 per cent, is comprehensive. All deductions under Sections 30 to 38 including depreciation, will be deemed to have been already allowed and no further deduction will be allowed under

Birla at and T Communication Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

s. 35ABB in the return filed for the asst. yr. 1996-97. It was further pointed out that the Finance Act, 1997 made the provisions of the section retrospective from 1st April, 1996 and ensured that even those instalments of

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, … excluded by section 320 FA 2004 and section 107 FA 2007. 13. As Lord Walker explains in para 38, the question is whether EU law requires only that the member state must make available an adequate remedy

Birla at and T Communication Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2001)77ITD142(Mum.)

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

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

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

including 'Advertising Agency', 'Courier Agencies' and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … petitioner has paid FTT in the Government treasury. For the months of July, 1995; December, 1996; and November, 1997, there was delay in payment of FTT of only one day. The total tax involved for these three