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initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2008)9STR509

for collecting the service tax, are ultra vires the Act itself. The said sub-rules are accordingly quashed". However Finance Act, 2000 made validation of certain action taken under Service Rules through Sections 116 and 117 of the said Act … by 65(25) of Finance Act, 1994 and the activity carried out by the agent does not attract that section. The Department had forceably realized the service tax amounting Rs. 64,94,422/- from the Appellant which should be refunded

Birla Tyres Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)88ITD1(Kol.)

normally subjected to tax at the rates which are applicable to an Individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position. Under Section 167B(1), … deciding the taxability of the member-share in the income of AOP. For the purpose of deciding the issue, Section 86 of the Act should have been considered by ld. Commissioner. Section 86 of the Act envisages 3 different

Birla Tyres Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)267ITR1(Kol.)

normally subjected to tax at the rates which are applicable to an individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position under Section 167B(1), … hands of AOP.3. Learned CIT, by passing an order dt. 31st March, 2000, held that according to Sections 67A and 167B(2) of the Act, the … deciding the taxability of the member's share in the income of AOP.For the purpose of deciding the issue, Section 86 of the Act should have been considered by learned CIT, Section 86 of the Act envisages 3 different

Bhagwati Coke Industries Pvt. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Reorganization Act, 2000 - Sections 2 and 3; Bihar Finance Act, 1981 - Sections 7(3), 84 and 86

Reported in : [2003(2)JCR293(Jhr)]

478 issued by the Government of Bihar on 22nd December, 1995 in terms of Section 7(3)(b) of Bihar Finance Act, 1981.2. The petitioners, except petitioner No. 5, have their business activities in the State of Bihar, where they … erstwhile State of Bihar, but with effect from 15th November, 2000 byvirtue of Section 3 of Bihar Re-organization Act, 2000, the State of Jharkhand came into existence. The coming into existence of the State of Jharkhand with effect … Sections 84 and 86 of the Act and by invoking the doctrine of promissory estoppels, in terms of Section 86 Of the Act, we should declare the aforesaid policy resolution of 1995 as 'law' and hold it as

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the

Larsen and Toubro Ltd. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : Other Taxes

Acts : Constitution of India - Articles 3, 19(1), 265, 277, 278, 286 and 372; Madhya Pradesh Commercial Tax Act, 1994 - Sections 4 and 9; Madhya Pradesh Commercial Tax (Amendment) Act, 1995; Madhya Pradesh Reorganisation Act, 2000 - Sections 2, 3, 75, 76,77, 78,79, 80, 81, 83, 85, 113, 119 and 120; Madhya Pradesh Deferment of Tax Rules, 1986; Madhya Pradesh General Sales Tax Act, 1958 - Sections 12 and 22D; Central Sales Tax Act, 1956 - Sections 8(5) and 13; State Re-organisation Act, 1956 - Sections 15; Punjab New Capital (Periphery) Act, 1952; Hyderabad General Sales Tax Act, 1950; Madras General Sales Tax Act, 1939; Punjab Reorganisation Act, 1966 - Sections 89; Adaptation of Laws Order, 2002; Chhattisgarh Vanijyik Kar Adhiniyam

Reported in : [2004]137STC269(MP)

the Act or even otherwise. We are saying so, because on the touch-stone of Section 84 read with Section 86 of the Act, without the issuance of the requisite statutory notification (under the provisions of Bihar Finance Act, … to any such benefit has to be considered with reference to the statutory orders made under the Bihar Finance Act because notwithstanding the terms of the policy, unless corresponding provisions are made by issuing notifications/orders under the Bihar … M.P. Commercial Tax Act, 1994 (in short 'the 1994 Act') after coming into force of M.P. State Re-organisation Act, 2000 (for brevity 'the Reorganisation Act').3. The facts which are essential to be stated are that the writ petitioners

Dr. Balbir Singh Bhandari Vs. The State Of Uttarakhand

Court : Supreme Court of India

Subject : Education

Uttar Pradesh was binding on the first respondent in view of Section 86 of the Uttar Pradesh Reorganisation Act, 2000. He submitted that the Government C.A. 5933 OF2023etc. Page 5 of 11 order dated 4th August 2011 merely … dated 4th August 2011 issued by the Principal Secretary was not consistent with the orders issued by the Finance Department. A submission was made that though the said order was issued by Shri Rajiv Gupta, the Principal

Dy. Cit Vs. Srei International Finance Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

that the provisions of Section 14A as it stood after the introduction of Sub-section (2) thereto by the Finance Act, 2000 with effect from 1-4-2007, the assessing officer has been specifically empowered to make an estimate. By implication, such … was placed on the decision in the case of Jt. CIT v. Pact Securities & Finance Ltd. (2003) 86 ITD 115 (Hyd) wherein in the context of even regular assessments lease equalization charges have been held to

Bda Ltd. Vs. Income-tax Officer (Tds)

Court : Mumbai

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 133A, 194C, 201(1), 201(1A), 252(2) and 252(3); Finance Act, 1972; Finance Act, 1995; Punjab General Sales Tax Act; Tamil Nadu General Sales Tax Act; Income Tax Appellate Tribunal Rules - Rule 29

Reported in : (2006)201CTR(Bom)413; [2006]281ITR99(Bom)

Cement Works v. CBDT : [2001]248ITR216(SC) .7. Section 194C of the Act was brought into existence by the Finance Act, 1972, and with effect from April 1, 1972. Circular dated May 29, 1972 (see [1972] 84 ITR 99), … CIT(A)'), Nagpur, in Appeal No. CIT(A)-1/NAG/75/ABAD/1999-2000, and it came to be dismissed vide his order dated April 4, 2000. It is pertinent to note that, a composite appeal was filed for both the financial years and it … sale of goods. By subsequent circular dated September 26, 1972 (see [1972] 86 ITR 30), it was clarified that, the said section will not apply

Maersk India Pvt. Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)8STR627

filed an application for stay of the impugned order and waiver of pre-deposit under Section 32 read with Section 86 of the Finance Act, 1994.3. Shri Rohan Shah, learned Advocate appeared for the appellants and Shri J.B. Mukhopadyay, … 13% on the Service Tax alleged to have been evaded has been imposed under Section 76 of the Finance Act, 1994. A penalty of Rs. 1,000/- has been imposed under Section 77 of the Finance Act, 1994. A