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Micro Labs Ltd., Vs. Deputy Commissioner of Income-tax (Assessment) an ...

Court : Karnataka

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 62 to 78; Income-tax Act, 1961 - Sections 119, 119(2), 132, 132A, 133A, 133A(5), 139, 142 and 148; Constitution of India - Article 14; Special Bearer Bonds (Immunities and Exemptions) Act, 1981

Reported in : (2001)166CTR(Kar)148; [2001]247ITR333(KAR); [2001]247ITR333(Karn); [2001]115TAXMAN27(Kar)

132.3. The Voluntary Disclosure of Income Scheme, 1997, introduced by Chapter IV (sections 62 to 78 of the Finance Act, 1997 ('the Act' for short)), was in force between July 1, 1997, and December 31, 1997. The relevant … : [1999]237ITR889(SC) (Civil Appeal No. 235 of 1996, decided on May 13, 1999, the Supreme Court observed as follows (page 896) :'Under Sub-section (2) of … force between July 1, 1997, and December 31, 1997. The relevant provisions of the scheme are as follows :Section 64 relates to charge of tax on voluntarily disclosed income. Subsection (1) provides that subject to the provisions of

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … 50. Mr. Jetly has relied upon the following judgments. (i) M. C. Mehta vs. Union of India, AIR 1999 SC 2367 (ii) Roshan Lal and Ors. vs. International Airport Authority of India and Ors., AIR 1981 SC … the paper book, we need not dwell on the same any further. 64. The tribunal's finding and which is mainly impugned before us is contained

Court : Mumbai

Subject : Service Tax

the CESTAT. 39. In support of the above submissions Mr.Sridharan has placed reliance upon the following materials:- (1) Section 64 of the Finance Act, 1994, (2) Section 65(105) of the Finance Act, 1994, (3) Sections 66, 66A of … referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

same time, there services, namely, Outdoor Caterers, Pandal or Shamiana Contractors and Goods Transport Operators were deleted. The Finance Act, 1999 did not extend the scope of levy of service tax to any new category ofservices. Even in the … the Travancore Cochin Charitable Societies Act, which impugns the service tax levied on its members by reason of Sections 64 to 96 of the Finance Act, 1994, (32 of 1994), as amended by Finance Act, 1998 (2

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

tax along with the return. It is submitted that this lacuna was noticed by Parliament and by the Finance Act, 1999, the words “Section 158BC” have been inserted in Section 140A w.e.f. 01.06.1999. It is submitted that for the … vehemently submitted that the said contentions are without any merit. Relying upon Notes of Clauses appended to Clause 64 of the Finance Bill, 2002, whereby said words “under Section 158BC” was inserted it is submitted that the

R.P. Sarathy for Minor M. Pranuthi Vs. Joint Commissioner of Income Ta ...

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)97TTJ(Chennai)801

clubbing provision of minor's income was brought on statute book with effect from 1st April, 1993 by the Finance Act, 1992. The relevant provision of Section 64(1 A) of the Act reads as under : "64(1A)--Income of individual … against different orders of the CIT(A), Chennai. The relevant assessment years involved in these appeals are 1995-96 to 1999-2000. Since common issues are involved in these appeals, they were heard together and are being disposed of by

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 … Intelligence & Research) Unit, 1, Goubert Avenue (Beach Road) Pondicherry-605 001. 4.The Superintendent of Central Excise Range III-D, 64, Sringeri Madam street, Sivaganga Nagar, Ellapillai Chavadi, Pondicherry-605 005. .. Respondents W.P.No.31291 of 2012: -------------------- Sri Srvanthi Movies

Aswath Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 64(1) and 64(2); Income Tax Act, 1961 - Sections 132

Reported in : [2002]257ITR554(KAR); [2002]257ITR554(Karn)

judge by order dated June 14, 1999. 2. The appellant filed a declaration under Section 64(1) of the Finance Act, 1997 ('the Act' for short), under the Voluntary Disclosure of Income Scheme, 1997 ('the VDI Scheme of 1997'

Glaxo Smith Kline Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)12STJ12CESTAT(Bang.)alore

category of Clearing & Forwarding Agents. The appellants denied that they have carried on any activity under the Finance Act for levy of Service Tax more particularly, under the category of C & F Agents. The Assistant Commissioner … judgment issued in the case of Laghu Udyog Bharti, 112 ELT 365(SC); 1999 (84) ECR 53(SC) from 1.9.1999. In the present case, going through the … changed after introduction of deeming provision which was brought in the Explanation to Section 65(105) and provisions of Section 64 where the service provided outside India were also deemed to have been rendered in India while the situation

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(98)ECC395

Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and Brahm Avtar Agrawal, Members Finance Act, 1994 - Sections 64 to 96, 66, 83, 93, 96C(1) and 96C(2); Central Excise Act, 1944 - Section