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Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 10, 10A, 10B, 11, 12, 80HHC, 80HHC(3), 80HHF(3), 112, 113, 115A, 115AA, 115AB, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 119(2), 140A, 154, 161(1A), 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 192, 207, 208 to 219, 234A, 234B and 234C; Finance Act, 2002 - Sections 115J, 115J(1), 115JA, 115JB(1) and 115JB; Finance Act, 1987; Finance (No. 2) Act, 1996; Finance Act, 2000 - Sections115B and 115JB; Finance (Amendment) Act, 2000; Finance (Amendment) Act, 2002; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3, 17(1), 32(2), 32A(3), 72(1), 73, 74, 74A(3), 139(1), 142(1) and 288(2); Finance Act, 2001 - Sections 2(8); Constitution of India - Articles 265 and 300A

Reported in : (2006)203CTR(Kar)381; [2006]286ITR182(KAR); [2006]286ITR182(Karn)

Matched in: Parties Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power Co. Ltd.) Vs. the Deputy Commissioner of Income Tax and Union of India (Uoi) R/by Its Secretary, Ministry of Finance, Department of Revenue

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : Sales TaxConstitution

Acts : Bihar Reorganization Act, 2000 - Sections 84 and 85

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

Matched in: Parties iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the Finance Secretary, Govt. of Jharkhand and ors.

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

as to phase out the deduction completely by assessment year 2005- 06. Section 115 JB was introduced by Finance Act, 2000 with effect from 1.4.2001 i.e. with effect from the assessment year 2001-02 replacing the erstwhile Section 115JA. As … can only be a sub class or part of the type of profits eligible which can (if a 100% deduction is allowed) equal the quantum of the class but must as a matter of language be something

Euro Rscg Advertising Ltd. and Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)9STJ56CESTAT(Bang.)alore

by the broadcasting agency.The Jurisdictional Commissioner confirmed a demand of Rs. 55,05,725/- in terms of Section 75(1) of Finance Act 1994. The details of the amount are given in Annexure II of Show Cause Notice. Interest under Section … (iv) The Show Cause Notice dated 8.4.2005 was issued for taxable services rendered for the period from January 2000 to December 2004. The appellants are registered with the Department since 2001 and they are paying service tax … agency. Suppose the Tariff rate charged by the broadcasting agency is Rs. 100/-, they give 15% discount to the appellants. As a result, they charge

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

on income-tax computed in accordance with Section 113. But this First Schedule is subject to Section 2 of Finance Act, 2000. Section 2 of the Finance Act provides that the rates specified in Part I of the First Schedule are … seize books of account, other documents, money, bullion, valuable articles found as a result of search. (v) Dr. C. Balakrishna Nayar and Anr. v. CIT and Anr. (1999) 237 ITR 70 (Ker): Held that power under Section

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 … self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any … 179 referred to with approval the following observations of Sir Maurice Gwyer C.J. in Subrahmanyan Chettiar's case AIR 1947 FC 47 at p. 51 :

M/S Matsushita Lakhanpal Battery Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

the period from 16.03.95 to 12.05.2000 is admissible by virtue of Clause 1 of Section 112 of the Finance Act, 2000. In the instant case, the credit on HSD oil was taken in 1998. Hence such credit is not … notice a decision of the Tribunal's Larger Bench on identical issue vide Chemo Pulp Tissues Vs Commissioner of C.Ex., Meerut [2000 (119) ELT 715]. Ld.JDR has, therefore, prayed for upholding the impugned order on the question of

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

in Part III of First Schedule of the Finance Act, 1999, have also been correspondingly introduced in the Finance Act, 2000, in Part I of the First Schedule, so as to make it applicable to assessment year 2000-2001 which … prescribe the rate of tax and the manner of calculation of tax; c) The Finance Act is not intended to incorporate the entire procedural and … reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil, stated in the

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 … company as computed and indicated by the assessee itself is say Rs. 100 erores, but 30% of the book profits of the assessee as computed … 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

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)7STR649

is held- The law must be taken as having always been as is now brought about by the Finance Act, 2000. The statutory foundation for the decision in Laghu Udyog Bharathi has been replaced and the decision has thereby … the time being, we reject the submission of the write petitions that by the amendments brought about by Sections 116 and 117 of Finance Act, 2000, the decision in Laghu Udyog Bharathi has been legislatively overruled.3. Smt … Respondents is that there is no tax liability on service users on C & F agents for the period subsequent to 16.10.1998 as per Finance