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M/S. Mohan Breweries and Distilleries Ltd. and Another Vs. Commissione ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

paid by them. There was a retrospective amendment of Notification No.14/97-CE(NT), dated 03.05.1997 by Section 87 of the Finance Act, 1997. As per Section 87 of the Finance Act, 1997, the restriction of credit of duties paid on the

Eyelite Optical Industries Vs. Commissioner of Cus.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1963 - Sections 87, 87(J) 88, 89, 95, 111, 112 and 124; Finance (No. 2) Act, 1998 - Sections 86 and 95; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Constitution of India - Article 14

Reported in : 2000(71)ECC499; 2000(121)ELT593(Kar)

that the show cause notice means only a written show cause notice. That even Section 95 of the Finance Act (No. 2), 1998 does not restrict the applicability to the scheme, not covered by a written show-cause notice. … been heard.11. Scheme is made applicable to direct as well as indirect taxes. Indirect taxes are defined in Section 87(J) as :''Indirect tax enactment' means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944

All India Federation of Tax Practitioners Vs. Union of India

Court : Delhi

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998, Sections 87 and 92; Constitution of India, Article 14 and Entry 82, List I of Seventth Schedule

Reported in : (1999)151CTR(Del)1; [1998]236ITR1(Delhi); [1998]101TAXMAN401(Delhi)

of Income Tax : [1998]231ITR660(KAR) vires of Voluntary Disclosure of Income Scheme introduced by section 64 of the Finance Act, 1997 were challenged. The object of the scheme was to give concessional rate of tax and immunity in respect … 86 specifies that the Scheme may be called the Kar Vivad Samadhan. It shall come into force on 1-9-1998.Section 87 defines a few terms unless the context otherwise requires. The relevant ones are -.-Disputed income', in relation to

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, … 82 above. The third, fourth and fifth reasons are considered in the following sections of this judgment. Reemtsma 87. Mr Aaronson relied on the decision of the Court of Justice in Reemtsma Cigarettenfabriken Gmbh v Ministero delle

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

Nishit Construction Company (P) Ltd. Vs. Income Tax Officer

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69 and 260A; Finance Act, 1998 - Sections ; 86, 87, 88, 89, ;90, 90(1), 90(2), 90(4), 91 and 92; Constitution of India - Article 14

Reported in : [2008]303ITR419(MP)

speech of the Finance Minister. Even in the Finance (No. 2) Act, 1998 (hereinafter referred to as the 'Finance Act') the provisions are very clear, unambiguous, unequivocal and in no manner of doubt convey that all matters pending … assessee before the CIT(A). The CIT(A) by his order dt. 10th Jan., 1997 (Annex. R) reduced the addition for the year 1991-92 by a sum … of the certificate. Section 86 states that the Scheme shall be called the 'Kar Vivad Samadhan Scheme, 1998. Section 87(b) defines the 'designated authority' to be a person not below the rank of CIT and notified by 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 … of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, as far as may be, apply in relation to such permits..(11) The following shall be

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, … before the close of relevant financial year. A copy thereof is also placed at Departmental paper book p. 87, whereby a decision to the assessee was conveyed as under : Licence fee of Rs. 900 per working

Mangilal S. JaIn Vs. Commissioner of Income-tax and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139(8), 140A, 140A(1), 158BFA, 215, 216, 217, 220(2), 234A, 234B and 234C; Finance (No. 2) Act, 1998 - Sections 87, 88 and 95

Reported in : ILR2003KAR2066; [2002]257ITR31(KAR); [2002]257ITR31(Karn)

find what is the 'disputed income'.'Disputed income' in relation to an assessment year, is defined in Clause(e) of Section 87 of the Finance Act as 'the whole or so much of the total income as is relatable to … into force on September 1, 1998, as per Chapter IV of the Finance (No. 2) Act, 1998 ('the Finance Act' for short). The appellant filed a declaration under the said scheme, under Section 89 of the said Act … on March 31, 1995), the appellant filed his return on March 26, 1997, declaring a total income of Rs. 2,59,030. His return was processed under

Mangilal S. JaIn Vs. Cit and anr.

Court : Karnataka

Subject : Direct Taxation

Reported in : (2002)175CTR(Kar)347

is the 'disputed income'.7.2. 'Disputed income' in relation to an assessment year, is defined in clause (e) of section 87 of Finance Act as 'whole or so much of the total income as is relatable to the disputed … force on 1-9-1998, as per Chapter IV of Finance (No. 2) Act, 1998 (hereinafter referred to as 'The Finance Act' ). The appellant filed a declaration under the said scheme, under section 89 of the said Act in