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Mar 02 2021

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Decided on : Mar-02-2021

Subject : Direct Taxation

Act 2001 (14 of 2001), sec. 4(ii), for “sub-clauses (i) to (v)” (w.e.f. 1-4-2002). 18 Substituted by the Finance Act 2000 (10 of 2000), sec. 4, for Explanation 3 (w.e.f. 1-4-2001). Explanation 3 before substitution, stood as under: “Explanation … the duty exempted from the gross turnover is the duty so paid 102 under the Central Act, read with the Schedule, the expression “in respect … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons

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Aug 14 2006

Sap India Systems, Applications Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Aug-14-2006

Subject : Service Tax

Reported in : (2007)(114)ECC83

as "Management Consultant" for the period from 16.10.1998 to 31.03.2000 under the provisions of Section 73 of the Finance Act, 1944. The Commissioner has given very detailed findings to hold that the appellant rendered indeed services as 'Management

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Dec 09 2005

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Dec-09-2005

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

the shares, was liable to tax as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was … of Authority for Advance Rulings (AAR) reported at XYZ, In re (1998) 150 CTR (AAR) 504 : (1999) 102 Taxman 74 (AAR) and finally held that such a benefit flowing from the employment contract is obviously a

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Dec 17 2012

Indian Petro Chemicals Corporation Limited Vs. Air India Limited and O ...

Court : Mumbai

Decided on : Dec-17-2012

Subject : Arbitration

make payment of damages in the same way. Similarly in Reserve Bank of India – vs- Peerless General Finance and Investment Co. Ltd., reported in AIR 1987 SC 1023 the Supreme Court, speaking through Chinappa Reddy, J. … passed the impugned order of eviction on the 6th day of December 2000. From the said order, the petitioners filed a statutory appeal under section … the Chief Inspector of Stamps, U. P. reported in AIR 1968 SC 102 that statute is an addict of legislature and the conventional way of … of 2nd respondent and (iv) the order of appellate authority under the Public Premises (Eviction of Unauthorised Occupants) Act, dated 31st January 2007 in Misc.Appeal No.261 of 2001. 3] The proceedings are under Public Premises (Eviction of

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Aug 11 2000

Balvinder Singh and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Aug-11-2000

Subject : CustomsCriminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1)

Reported in : 2000CriLJ4759; 2000(55)DRJ133; 2000(72)ECC48

Matched in: Citation 2000CriLJ4759; 2000(55)DRJ133; 2000(72)ECC48

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Oct 18 2001

Fabworth (India) Ltd. and Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Oct-18-2001

Subject : Excise

Reported in : (2002)(147)ELT478Tri(Mum.)bai

proviso to Section 3(1) of the Central Excise Act, as it stood prior to its amendment by the Finance Act 2000, reads as under:- Provided that the duties of excise which shall be levied and collected on any excisable … in a 100% EOU and allowed to be sold in India in accordance with the provisions of paragraphs 102 and 114 of the EXIM POLICY 1992-97, from so much of the duty of excise leviable thereon under

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Feb 02 2007

Honeywell International (India) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Feb-02-2007

Subject : Direct Taxation

Reported in : (2007)108TTJ(Delhi)924

the tax is payable under the provisions of the Act.Section 10A of the Act, as substituted by the Finance Act, 2000, w.e.f.1st April, 2001, provides for deduction in respect of profits and gains derived by the eligible industrial undertaking … the decision of Tribunal, Bangalore Bench in the case of Mindtree Consultants (P) Ltd. v. Asstt. CIT (2006) 102 TTJ (Bang) 691.4. The learned Departmental Representative on the other hand, strongly relied upon the appellate order.5. We

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Jun 25 2010

Commissioner of Central Excise, Thane-i Vs. Allied Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jun-25-2010

Subject : Excise

under sub-section (2) of section 11 A relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President; (2) any amount paid to the credit of the Central Government prior

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Apr 07 2015

The Commissioner of Income Tax-8 Vs. M/s. Shantivijay Jewels Ltd.

Court : Mumbai

Decided on : Apr-07-2015

Subject : Direct Taxation

included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to deduction referred to in this sub-section only for the unexpired period of … merely applied the law laid down by this Court in the case of Hindustan Unilever Limited (325 ITR 102) and Black and Veatch Consulting Pvt. Ltd. (ITA No. 1237 of 2011). That has applied to the facts

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Jul 27 2022

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Decided on : Jul-27-2022

Subject : Land Acquisition

proceeds of crime is involved in money-laundering.” 371 The Standing Committee of Finance then made some recommendations as follows: “The Committee recommend that the prescribed … of the Maharashtra Control of Organised Crime Act, 1999; Section 22 of the Karnataka Control of Organized Crime Act, 2000; Section 21 of the Telangana Control of Organized Crime Act, 2001 (renamed from Andhra Pradesh COCA, 2001); Section 18 … respondent has rightly adverted to somewhat similar provisions in other legislations, such as Section 35 of FERA and Section 102 of 365 Customs Act including the decisions of this Court upholding such power of arrest at the inquiry

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