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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 … workshop for the first time on the occasion of its sale....In Para 49, Justice Ranganathan, as his Lordship then was, concurring with Justice Venkatachalaiah, who

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 … Revenue also cannot be conceded a right to inflate its demand, under different heads like, interest, penalty etc. 49. All this above exercise we have undertaken is one part of the matter, and it appears that in

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 … A search and seizure operation was carried out at the residential and business premises of the assessee under section 132 of the Act. The assessee filed return for the block period within 45 days of receipt of

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2004)(117)LC307Tri(Mum.)bai

case of Chemco Pulp & Tissue v. CCE . The CEGAT was concerned with Section 112 of the Finance Act, 2000 which held that HSD oil is not an input under Rule 57A or under Rule 57B retrospectively from … was held to be 'incurred' when the debtor had committed an act of bankruptcy. Re a Debtor (No. 490 of 1935) [1936] Ch 237.And on as to what is vested right, it was submitted, quoting the observations

Amar Kumar Prasad Sinha, and anr. Vs. State of Bihar.

Court : Patna

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Section 482; Indian Penal Code (IPC) - Sections 420, 467, 468, 34; Bihar Finance Act, 1981 - Sections 49(2), 49(3), 49(5)

Sections 420, 467, 468/34 of the Indian Penal Code and under Sections 49(2) & 49(3) of the Bihar Finance Act, 1981.2. Short fact of the case is that, a written application of Assistant Commissioner, Commercial Taxes, Hajipur Circle, … learned Chief Judicial Magistrate, Vaishali in Sarai P.S. Case No. 30 of 2000. By the said order, the learned Magistrate has taken cognizance of offence … provisions contained in Sections 49(2)(g) & 49(3)(d) of the Bihar Finance Act which is a cognizable offence under Section 49(C) of the Act. On the basis of the said written application, a F.I.R. vide Sarai P.S. Case No.

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … chronological sequence, that ICA 1982 was repealed by a statutory instrument made under the Financial Services and Markets Act 2000 which came into full force on 1 December 2001 (having come into force at earlier dates for limited … The process of demutualisation was achieved by a scheme of transfer approved by the Court of Session under section 49 of and Schedule 2C to the Insurance Companies Act 1982 ("ICA 1982"). Some of the provisions of the

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)96TTJ(Kol.)1041

contrary view overruling the Tribunal decision considering the Explanation to Section 90(2) of the Act, inserted by the Finance Act, 2001." 39. The relevant facts relating to this issue are that the AO had levied tax in this … pointed out that the said letter has been modified by the Board vide subsequent letter dt. 24th March, 2000. It has been clarified therein that action could be taken by the AO for application of higher rate … the case, the learned CIT(A) erred in confirming the disallowance of Rs. 49,44,312 under Section 40(a)(i) of the Act, representing that part of the remuneration

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

of the judgment given in Asuram v. Tehsildar, Sanchore reported in AIR 2000 Rajasthan 345.2. To understand the issue under consideration, it may be useful … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of … the said sections to any person who is not a member of a scheduled caste or a scheduled tribe.Section 49-A . Special provision for exchange by members of scheduled castes or scheduled tribes' Notwithstanding anything contained in Section

Naresh Kumar. Vs. State of Bihar.

Court : Patna

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 467 , 468, 471, 420, 120B; Bihar Finance Act - Sections 48(2)(f), 48(7), 49(2)

468, 471, 420, 120B of the Indian Penal Code and Section 48(2)(f) and Section 48(7) of the Bihar Finance Act (correctly Section 49) and directed for summoning the petitioner. After the order of cognizance, the petitioner Rajendra Prasad … Pandey, Judicial Magistrate, Ist Class, Nawada in G.R. Case No. 1598 of 1996 / Tr. No. 385 of 2000 whereby the learned Magistrate had taken cognizance of offences under Sections 467 , 468, 471, 420, 120B of

Rajendra Prasad. Vs. State of Bihar.

Court : Patna

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 467 , 468, 471, 420, 120B; Bihar Finance Act - Sections 48(2)(f), 48(7), 49(5)

468, 471, 420, 120B of the Indian Penal Code and Section 48(2)(f) and Section 48(7) of the Bihar Finance Act (correctly Section 49) and directed for summoning the petitioner. After the order of cognizance, the petitioner Rajendra Prasad … Pandey, Judicial Magistrate, Ist Class, Nawada in G.R. Case No. 1598 of 1996 / Tr. No. 385 of 2000 whereby the learned Magistrate had taken cognizance of offences under Sections 467 , 468, 471, 420, 120B of