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Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)
Andhra Pradesh
Jan-27-2005
Service Tax
Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm
(2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565
some other provisions of Finance Acts are necessary to be mentioned.18. Sections 65(16), 65(17), 65(41)(m) and 66(3) of Finance Act, 1998 reads as under:Section 65(16) : 'goods carriage' has the meaning assigned to it in Clause (14) of Section … disposed of by a common order. For the purpose of facts, we give reference to Writ Petition No. 1478 of 2004 and also to the counter filed in the same Writ Petition.2. The constitutional validity of levy
Tag this Judgment! AI Brief & AskAmerican Hotel and Lodging Association Educational Institute Vs. Centr ...
Supreme Court of India
May-09-2008
Direct Taxation
Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA
(2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996
behalf of the Department.32. We shall now consider the effect of insertion of provisos to Section 10(23C)(vi) vide Finance Act, 1998. Section 10(23C)(vi) is analogous to Section 10(22). To that extent, the judgments of this Court as applicable to Section … this civil appeal is as to what is the scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board
Tag this Judgment! AI Brief & AskM. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai
Supreme Court of India
May-07-2008
Criminal
Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987
(2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.
for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … Information Report came to be lodged at the instance of Central Bureau of Investigation, Chennai for offences under Sections 120B read with Section 420, 468, 471 IPC and Section 13(2) read with Section 13(1)(d) of the Prevention
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Onkar S. Kanwar and ors. Vs. Union of India and ors.
Kerala
Mar-07-2000
Direct Taxation
Finance Act, 1998 - Sections 90(1); ;Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Constitution of India - Article 14; Companies Act, 1956; Central Excise Rules, 1944 - Rules 173Q and 209A; Income-tax Act, 1961 - Sections 269C, 269D and 269H
(2001)168CTR(Ker)352; [2001]249ITR258(Ker)
been adjudicated upon in relation to the co-noticee as well as the declarant under Section 90(1) of the Finance Act, 1998. The amount deposited by the petitioners (stated to be Rs. 1 lakh) will be refunded to the petitioner
Tag this Judgment! AI Brief & AskVardhaman Chemicals, Near Sharda Ispat, Kamptee Road, Nagpur, a Partne ...
Mumbai
Apr-02-2002
Excise
Central Excise, 1944 - Sections 35B; ;Finance (2) Act, 1998 - Sections 88, 90 and 90(1); Finance Act, 1997 - Sections 67, 67(1) and 68(2)
2002(4)BomCR537; (2002)2BOMLR826; (2003)185CTR(Bom)163; 2003(160)ELT132(Bom); [2003]263ITR460(Bom); 2002(2)MhLj187
scheme known as Voluntary Disclosure of IncomeScheme 1997 (VDIS) and as per the provisions of Section67 of the Finance Act, 1997, the Assessee had to makepayment of tax payable on the amount of income disclosedwithin a period of … as 'Kar VivadSamadhan Scheme, 1998'. Therefore, as required, theassessee filed a declaration under Section 88 of theFinance (2) Act, 1998 on 17/12/1998, claiming benefitunder the said scheme, in respect of the aforesaid orderpassed by the respondent no.1 on
Tag this Judgment! AI Brief & AskGujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.
Supreme Court of India
Mar-17-2005
ConstitutionService Tax
Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994
AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200
issued exempting services provided by goods transport operators from the levy of service tax altogether and by the Finance Act, 1998 all provisions in the Finance Act, 1994 including Section 65 (41) Sub-clause (m) relating to the levy of … Ruma Pal, J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the
Tag this Judgment! AI Brief & AskAgricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...
Supreme Court of India
Aug-21-2008
Direct Taxation
Income Tax Act, 1961 - Sections 2(1), 10, 10(20), 10(26AAB) and 260A; Finance Act, 2002; Cantonments Act, 1924 - Sections 3; General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) Act, 1998 - Sections 5, 22(1), 22(2), 62 65, 88, 88(1), 88(2) and 88(3); Delhi Development Act, 1957; Payment of Bonus Act, 1965 - Sections 32; Constitution of India (Seventy-third Amendment) Act, 1992; Constitution of India (Seventy-fourth Amendment) Act, 1992; Constitution of India - Articles 243, 243P, 243 and 243ZF
(2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540
were enjoying exemption from income tax under Section 10(20) of the 1961 Act prior to its amendment by Finance Act, 2002 w.e.f. 1.4.03.10. Prior to the amendment by Finance Act, 2002, Section 10(20) of the Income-tax Act, 1961 … 6757 of 2007) filed by AMC, Narela, Delhi.4. Appellant-Committee is established under the Delhi Agricultural Produce Marketing (Regulation) Act, 1998 ('1998 Act', for short). The provisions of the said 1998 Act enjoin upon the appellant to provide the
Tag this Judgment! AI Brief & AskWilson Diesels (P) Ltd. Through Its Partner Sri Pramod Kumar Agarwal V ...
Allahabad
Mar-18-2005
Excise
Central Excise Act, 1944 - Sections 11A and 35C(2); Central Excise Rules, 1944 - Rules 9(2), 52A, 173Q, 173Q(2), 209A, 226 and 1226; Finance (No. 2) Act, 1998 - Sections 88, 89, 90(1), 92 and 97(1); Kar Vivad Samadhan Scheme Rules, 1998; ; Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Excise Law; Direct Tax Law
(2005)197CTR(All)347; 2005(185)ELT350(All)
been adjudicated upon in relation to the co-notices as well as the declarant under Section 90(1) of the Finance Act, 1998.13. Now the matter has been finally decided by the Apex Court in the case of Union of India
Tag this Judgment! AI Brief & AskMecpro Heavy Engineering Ltd. Vs. Union of India and Others
Delhi
Mar-20-2001
Excise
Central Excise & Salt Act, 1944 - Sections 6 and 11A(2); Central Excise Rules, 1944 - Rules 9(1), 49, 52A, 53, 173(B, C, F, G), 174 and 226; Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90(1) and 95; Narcotics Drugs and Psychotropic Substances Act, 1987; Prevention of Corruption Act, 1988; Prevention of Smuggling Activities Act, 1974; Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992
2001(59)DRJ99; 2001(76)ECC766
of Kar Vivad Samadhan Scheme, 1998 (in short, the Scheme)(Chapter-IV OF Finance (No.2) Act, 1998 (in short, the Finance Act).2. After such declaration there was no scope for any demand as has been done. According to respondents, the … of the Rules, more particularly, Rule 9(1), 49, 52A, 53, 173B, 173C and 173F, 173G and 226 with Section 6 of the Act. The Commissioner was also of the view that the petitioner was liable to penalty
Tag this Judgment! AI Brief & AskChartered Accountants' Association and Gujarat Institute of Civil Engi ...
Gujarat
Dec-27-2000
Service Tax
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
2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29
appears that representations were made against such levy by persons carrying on different professions/callings. Section 116 of the Finance Act, 1998, substituted Section 66 of the Finance Act, 1994. While a few services covered by the 1997 Act were … M.S. Shah, J. 1. In these petitions under Article 226 of the Constitution, the Chartered Accountants' Association and the Gujarat Institute of
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