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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 … above, all the above writ petitions are dismissed. No costs. Connected W.M.P. Nos. 28726 of 1997; 155, 264, 5292, 5293 of 16630 to 16633 of 1988; 9413,13773,13918,14527,15229,15236,15436, 16067,16603,16605,16912, 17372 to 17378,18715,18716,19782,19817,19987, 19988, 20701, 21247, 21788, 24355, 24540,

Shankarlal Vs. Income-tax Officer and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 70, 74, 76, 77, 78, 119, 132, 132A, 139, 140A, 142, 142(1), 143 and 148; ;Wealth Tax Act, 1957 - Sections 37A and 37B; Income Tax Act, 1961 - Sections 28

Reported in : (1998)144CTR(AP)424; [1998]230ITR536(AP); [1998]99TAXMAN500(AP)

stated that no circulars of CBDT have been issued which are in conflict with S. 64 of the Finance Act, 1997. In the reply-affidavit, it is reiterated that the denial of the benefit of the Scheme to the petitioner … onwards. Counter-affidavit of 2nd respondent was filed only on 23rd December, 1997. Even though the validity of the section of the Finance Act has been questioned, and the 4th respondent, the Union of India represented by its … the course of the arguments were question numbers, 6, 23, 35 and 52 which are as follows : 'Question No. 6 : Where search and

Bhubaneswar Club Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Cuttack

Subject : Direct Taxation

Reported in : (2007)107TTJCtk40

30-8-1996 10,735 31-1-1997 35,560 51,139(B)SponsorsDate Name Membership No. Rs.21-9-1996 Cadet 5,00017-12-1996 Super Sales Corporation 4,000Sri V.K. Dhavan28-12-1996 Alpic Finance Ltd. 10,00030-12-1996 Aditya Steel L0295 5,000(Sr. P.L. Kondoi, Mg. Dir. of the company is a life member)30-12-1996 Sri … CIT v. United Club lay that the entry fee collected from the(1986) 52 CTR (Pat) 279. (1986) 161 ITR 853 members shall be the capital … law and not evidenced. 3. That the rejection of books of account under Section 145 of the IT Act, 1961, is bad in law and not evidenced. 4. That the rejection of the standard accounting procedure adopted

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Articles 142 and 304; Karnataka Sales Tax Act, 1957 - Sections 3, 3(1), 3(2) 3A, 5(1), 5(3), 5(5), 5(6), 5C, 6, 6(2), 12A, 21 and 22A; Karnataka Sales Tax (Amendment) Act, 1985 - Sections 5C; Karnataka Sales Tax (Amendment) Act, 1992 - Sections 5C ;Karnataka Taxation Laws (Amendment) Act, 1996 - Sections 6(2); Karnataka Sales Tax Rules - Rule 6(4); Income Tax Act, 1961 - Sections 52(2) and 119; ;Customs Act, 1962; Central Excise Act, 1944 - Sections 37B; ;Finance Act, 1964; Karnataka Taxation Laws (Second Amendment) Act - Sections 6(2); Customs Act, 1985 - Sections 151A

Reported in : [2006]145STC24(Kar)

:The understanding of the law at the earliest point of time of its enactment cannot be ignored. The Finance Act, 1964, amended Section 52(2) of the Income-tax Act, 1961 : this was understood in a particular manner by … be binding on the assessing authorities in regard to the assessment periods April 1, 1996 to March 31, 1997, April 1, 1997 to March 31, 1998, April 1, 1998 to March 31, 1999 and April 1, 1999

Godrej and Boyce Manufacturing Co.Ltd. Vs. Dy.Commr. of I.T.Mumbai and ...

Court : Supreme Court of India

Subject : Land Acquisition

and Section 115-O of the Act inasmuch as both the Sections were inserted in the Act by the Finance Act, 1997. When the earlier status was restored by the Finance Act, 2002 shareholders once again became liable for tax … K.P. Varghese (supra) may now be considered. In K.P. Varghese (supra) the interpretation of sub- section (2) of Section 52 of the Income Tax Act, 1961 (as it then in force), which is in the following terms, came

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 … CCE Vs. Jay Engineering Works Ltd., (1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs. CTO, Hyderabad, ((2012) 52 VST 447), (VIII) That it is impossible to conceive that the telecommunication services can be provided without towers

Dev Kumar JaIn Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)82TTJ(Delhi)703

to CIT v. Late Gulshan Kumar. Reliance was also placed upon Section 50C which was introduced by the Finance Act, 2001 for the proposition that on a reading of it, the legislature thought it necessary to lay down … of the plot on the date of the sale i.e. 6th June, 1997. The AO made a reference to the valuation cell; invoking Section 55A … of the assessee stating that the case, law relied upon by the assessee related to the now defunct Section 52(2) whereas in the present context, the concept of fair market value for the purpose of capital gains derives

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 … goods under Entry 83 of List I, entry of goods under Entry 52 of List II or sale of goods under Entry 54 List II

In Re: Dhv Consultants Bv

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)197CTRAAR105

Sections 2(24), 4, 10(6), 28 to 44C, 44D, 52(1), 52(2), 57, 90, 115A, 115A(1), 115A(3), 206C and 245Q(1); Finance Act, 1975; Income Tax Act, 1922 In Re: Stanley Keith Kinnett, (1999) 238 ITR 155 (AAR); Karamat Khan v.CIT, … received in pursuance of an agreement made on or before 31st May, 1997, and 20 per cent in pursuance of agreement made after 31st May, … Court in the case of K.P. Varghese v. ITO and Anr. wherein, while interpreting the provisions contained under Section 52(1) and Section 52(2) of the Act, it was held as under : "We must not adopt a strictly

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 … light of the foregoing discussion as well as the judgment rendered in Tax Appeal No. 3960 OF 2004. 52. The petitioner has, by way of this petition challenged notice issued under Section 148 of the Income Tax