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Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : ExciseCivil

Acts : Central Excise Act, 1944; Central Excise Rules, 1944 - Rules 57A, 57B and 57C to 57V; Finance Act, 2000 - Sections 112; Constitution of India - Article 14

Reported in : 2005(190)ELT295(Kar)

remains.3. However, the communication dated 19-6-2000 being on the premise that in terms of Section 112 of the Finance Act, 2000, such Modvat credit having been disallowed, the petitioner was advised to reverse the entry and it is only … Rules].2. In the case of writ petitioner in W.P. No. 35766 of 2000, the dispute arose in the context of Modvat credit that had been … taken away any benefit or concession that had been given to an assessee under the Modvat credit scheme, particularly in respect of such assessees like the petitioner, the order of the Tribunal was required to be set

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

of the Act for the purpose of computing advance tax and the rate is provided in part-III of Finance Act, 2000 is a clear indication of the scheme of legislature not to compel an assessee to do an impossible … D.V. Shylendra Kumar 1. This is an appeal of the revenue under Section 260A of the Income Tax Act, 1961 (for short 'the Act') directed against the order dated 31.03.2005 passed by

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

in any judgment, decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It … of clarity and convenience, the facts in Writ Petition No. 181 of 2003 are adumbrated herein.2. The petitioners Nos. 1, 2 and 4 are bidi … tax was due to be paid and in case the service tax has already been paid, their payment particulars. The petitioners neither submitted the value of service nor the value of services availed on transportation of goods,

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : 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

Reported in : 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

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 decision of this Court in Laghu Udyog … the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision … Section 75 provides for payment of interest at the rate of one-half per cent for every month or part of a month by which the person responsible for collecting the service tax, delays in paying the tax

Cit Vs. Dowager Maharani Residential Accommo and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2008)217CTR(Raj)497

'Income from other sources'?, and third was, as to whether the provisions of Section 25B, introduced by the Finance Act, 2000, are clarificatory in nature, and therefore have retrospective effect? The material facts in that case were, that the … the common judgment of the learned ITAT dt. 5.5.2005, for the assessment years 1992-93, 1993-94, 1994-95, and 1996-97 partly allowing the appeals, and holding, that the receipt of arrears of rent, and enhanced rent, are taxable only … in exactly identical circumstances.2. Appeal Nos. 94, 99, 100, 101, 131 of 2005, and Appeal No. 1/2006 arise out of the common order of the

Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya

Court : Gujarat

Subject : Direct Taxation

1990-91 to 1999-2000 in light of the provisions contained in Part I of the First Schedule to the Finance Act, 2000?" 2. The assessee firm is engaged in the business of land development and related activities. A search and

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : 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

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax … payment.Explanation. - For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this … 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

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

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that … 7.50% 2(3) 1998 Section ­ ­ ­ ­ ­ 2(3) 1999 Section ­ ­ ­ ­ ­ 2(3) 2000 Section 10% 10% 10 10% 10% 2(3) % 2001 Section 12% 12% 12 12% 13% 2(3) or % … as under :4. 1 That the appellant is an individual and Director Partner in Khoday Group of Company concerns. A search under Section 132 was

Prabhat Zarda Factory (India) Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2002)(79)ECC571

It is stated that even the retrospective amendment of the Finance Act, 1994 by Section 117 of the Finance Act, 2000 would not revalidate the action under Service Tax Rules since this Section revalidates the actions taken under the … independently and by mutual agreement a portion of the expenditure on publicity and sale promotion activities by any party may be reimbursed by the other party. The agreement further stipulated that the Agent shall maintain complete records … It is further contended that in terms of the Trade Notice dated 29.7.97 issued by Patna Commissionerate, a clearing and forwarding Agent is only the

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

contended before the Revenue that, they had challenged the constitutional validity of Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003 as well as Section 71A of the Finance Act, 1994, … their application for stay/recovery of service tax on the GTO services received by them. The appellants deposited a part of the amount in these two cases, of Rs. 15 lacs and Rs. 5 lacs, respectively on 13.2.2004.