Advanced Search Results

S.i.J. Chains (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)100ITD379(Asr.)

out of brought forward business loss or unabsorbed depreciation, one is nil, nothing is deductible (substituted by the Finance Act, 2002 with effect from 1-4-1997). The Assessing Officer accordingly issued notice under Section 154 of the Income-tax Act

Jakotia Plastics Private Limited (Unit Ii) Vs. Andhra Pradesh State El ...

Court : Andhra Pradesh

Subject : Electricity

Acts : Electricity (Supply) Act, 1948 - Sections 78-A, 49, 59 and 63; Andhra Pradesh State Finance Corporation Act - Sections 29; Code of Civil Procedure (CPC), 1860 - Sections 11; Specific Relief Act, 1877; Transfer of Property Act, 1882

Reported in : 2000(1)ALD776; 2000(1)ALT70

to G.O. Ms. No.108, dated 20-5-1996. To this the learned Counsel for the respondent has submitted that under Section 59 of the Electricity (Supply) Act, 1948; which contemplates General Principles for Board's Finance; the Board shall after taking

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

six years in the section as originally enacted and now three as substituted by section 47(10) of the Finance Act 1997, on the making of assessments, including assessments for penalties, interest or surcharge, under section 76. 16. Two further … concerned with taxpayers’ duties to keep records and the like, and the Commissioner’s powers to inspect etc. 149. Section 59(1) makes provision for a default surcharge where a taxable person fails to make a return on time or

Commissioner of Central Excise Vs. Jai Singh Kothari

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)STR160

1996 and July to September, 1996. They were served with two show cause notices dated 10-1-97 and June, 1997 for having contravened the provisions of Section 70(1) of the Finance Act. They thereafter filed the returns but … to file the quarterly returns in time in respect of service tax as required under Section 70 of Finance Act. The facts leading to the appeal are as under : The respondents are stock brokers registered with Central … The Assistant Commissioner through the Order-in-Original dated 19-3-98 imposed penalty of Rs. 59,900/- at the rate of Rs. 100/- per day for the late submission

A.P. State Essential Commodities Corporation and anr. Vs. Uppala Ramak ...

Court : Andhra Pradesh

Subject : CivilLimitation

Acts : Revenue Recovery Act - Sections 52A and 59; Limitation Act - Sections 15(9); Code of Civil Procedure (CPC) , 1908 - Order 2, Rule 2 - Order 7, Rules 1 and 7

Reported in : 2006(2)ALD738; 2006(3)ALT331

AIR 1957 AP 3302. M. Saraswathi v. K. Rama Krishna 1981 (2) APLJ 4123. Poornima Enterprises v. Nagarjuna Finance Ltd. 1997 (4) ALD 5394. V. Haritha v. Kapil Chit Funds Private Limited : 2004(2)ALD817 Further, even in … of the Revenue Recovery Act, suit as such has to be filed within the prescribed time as per Section 59 the Revenue Recovery Act, which reads as under :59. Suits by persons aggrieved by proceeding-Limitation : Nothing contained

M.N. Rajan and ors. Vs. Konnali Khalid Haji and anr.

Court : Karnataka

Subject : Civil

Acts : Motor Vehicles Act, 1988 - Sections 166 and 169; Evidence Act - Sections 3 and 101; Code of Civil Procedure (CPC) , 1908 - Order 6, Rule 1

Reported in : III(2004)ACC273; 2004ACJ484; ILR2004KAR3731

partly allowed, awarding Rs. 2,61,000/-together with interest @ 6% p.a. from the date of petition. - SERVICE TAX. Finance Act, 1997, Section 65: [Mohan Shantanagoudar, J] Tour operators Held, Service tax cannot be equated to a tax on income or … income of Rs. 3,000/- as typist cum-receptionist, as per the salary certificate issued by theemployer. The father aged 59 years, mother aged 46years and the brother aged 23 years . Since the deceasedwas unmarried and the brother

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 … has, in principle, been now widened under Section 14A. Reading Section 14 in juxtaposition with Sections 15 to 59, it is clear that the words "expenditure incurred" in Section 14A refers to expenditure on rent, taxes, salaries,

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)84ITD169(Mum.)

that slump sales are assessable to tax only by virtue of amendment made in the statute book by Finance Act, 1999 which is prospective in operation. Since the instant sale took place prior to that, it is not … sold as a going concern. Para 10 of the letter addressed by the authorised representative dt. 9th Dec., 1997, (p. 2 of DEPB-n) is extracted for immediate reference : "After the transfer, some portions of land, plant … Article V of the joint venture agreement (internal p. 21 of p. 59 of the paper book (1) filed by the assessee) to submit that … and on the facts of the case in taxing Rs. 46,78,000 under Section 41(1) of the Act".The learned counsel of the assessee contended that the

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 … reported in (Union of India v. H.S. Dhillon) and more particularly to the observations in paragraphs 20 and 59 to the same effect. The following observations in paragraph 20 are extremely apposite :'It seems to us that

Mahanagar Telephone Nigam Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)100TTJ(Delhi)1

specified for allowance on the deduction under Section 80-IA(4C). Section 80-IA(4C) was inserted in the Act by the Finance Act, 1997 with retrospective effect from 1st April, 1996. The Explanatory Notes on the provisions of the Finance Act, 1997, … the appellant-company and the President of India. The sale consideration was discharged by allotment of shares of Rs. 599,94,84,000 to the President of India.Balance sale consideration was treated as unsecured loan. As per the agreement entered by