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Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

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 the deduction referred to in this sub-section only for the unexpired period … IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO.300/2011 Reserved on:10. h July, 2014 Date of decision:18. h July, 2014 COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Kamal Sawhney, Sr. Standing

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

may be determined and for the assessment and collection of such anti-dumping duty. Sub-section (8) was inserted vide Finance Act, 2000 extending the provisions of the Customs Act, 1962 and the regulations made thereunder relating to non-levy, short levy … final findings dated 22-2-2000 recommended imposition of Anti Dumping Duty. However, in its mid term review findings dated 20-3-2003, the Designated Authority recommended to discontinue the said Anti Dumping Duty on the ground of absence of causal

Precot Mills Ltd. B. Unit and anr. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Hyderabad

Subject : Service Tax

Reported in : (2001)(95)LC151Tri(Hyd.)erabad

v. CCE, as reported in 2000 (38) RLT 988 have examined the scope of Section 112 of the Finance Act, 2000 and held that in view of the retrospective provisions, it was held that Modvat credit on HSD Oil … Bench of the Tribunal in the case of Chemo Pulp Tissue and Ors. v. CCE, as reported in 2000 (38) RLT 988 have examined the scope of Section 112 of the Finance Act, 2000 and held that

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 … No. 119, all ten appeals arise 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 learned ITAT dt. 10.8.2004, allowing the

Salem Textiles Limited 'B' unit rep. by Its General Manager (Tech), Mr ...

Court : Chennai

Subject : Other Taxes

Acts : Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 - Sections 2(7); Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 - Sections 2(2A), 2(7), 2(8), 3, 3(1), 6, 20 and 20(1); Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65(5), 66(3) and 68; Finance Act, 2000 - Sections 116 and 117; Service Tax Rules, 1994 - Rule 2(1)

Reported in : (2008)1MLJ844

cannot be and is not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the bases on which this Court struck down Rules 2(1)(d)(xii) … in the explanation to Sub-section (1), the expression 'consumption charge' is substituted for the expression 'energy charges'.17. In Section 20 of Act 12 of 2003, which is a repealing section, in the proviso to Sub-section (1), instead of

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 … 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

Futura Fibres and Futura Polymers Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

assessees has submitted that, as the subject show-cause notices were issued after 12/05/2000 (the date on which the Finance Act, 2000 received Presidential assent), the demands of Service Tax raised therein are hit by the apex Court's ruling in … notices were issued after 12/05/2000 (the date on which the Finance Act, 2000 received Presidential assent), the demands of Service Tax raised therein are hit … UOI [1999 (112) E.L.T. 365 (S.C.)] = (2002-TIOL-162-SC-ST). Even otherwise, the demands are barred by limitation prescribed under Section 73 of the Finance Act, 1994. The DR has reiterated the findings in the impugned order. Ld. Counsel

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

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 … 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

English Indian Clays Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3); Central Sales Tax Act, 1956 - Sections 9(1), 9(2), 9(2A) and 9(2B); Union Finance Act, 2000; Revenue Recovery Act - Sections 7 and 34; Haryana General Sales Tax Act, 1973 - Sections 48; Central Sales Tax (Amendment) Act - Sections 9 and 9(2); Constitution of India - Articles 14, 19(1), 20, 258(1), 258(2) and 265

Reported in : (2008)11VST709(Ker)

that Section 9(2), 9(2A) and 9(2B) of the CST Act and the validation clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the validation clause introduced by … 9(2), 9(2A) and 9(2B) of the CST Act and the validation clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the validation clause introduced by

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

in the case of Laghu Bharati Udyog (Supra), the Parliament made retrospective amendment by section 117 of the Finance Act, 2000. This amendment validated the action taken under the said rule not withstanding any judgement, decree or order of … service tax along with interest. Further he imposed penalty under section 76 of Finance Act equal to Rs. 200 per day from the date of default to date of payment, penalty under section 77 and section 75A.