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Guruvayurappan Security Bureau Vs. Commissioner of C. Ex.

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

Subject : Service Tax

Reported in : (2006)STR202

in terms of show cause notice dated 20-10-2000 issued to them under Clause (a) of Section 73 of Finance Act, 1994. In the impugned order, he has come to the conclusion that appellants have not intended to evade

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

in any judgment, decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has

Dollar Company Pvt. Ltd. Vs. Cce

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

Subject : Service Tax

claimed refund of the above amount of service tax, which was granted by the Asst.Commissioner. Later, after the Finance Act, 2000 came into force revalidating the aforesaid provisions struck down by the apex court and amending certain sections of … Act, 2000 came into force revalidating the aforesaid provisions struck down by the apex court and amending certain sections of the Finance Act, 1994, they repaid an amount of Rs. 54,230/- being the service tax covering the … 1. The appellants had paid service tax of Rs. 99,405/- for the period 16.7.97 to 31.7.99 in respect of Clearing & Forwarding

Kalyani Ferrous India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : MRTP

Reported in : (2002)(81)ECC322

reference is invited to the first and second proviso to Section 11AC as introduced vide Section 99 of Finance Act, 2000 where under the amount of penalty liable to be paid by the notice shall be 25% of the

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(84)ECC860

case; that subsequently, the Parliament validated certain actions taken under Service Tax Rules under Section 117 of the Finance Act, 2000 retrospectively; that the Commissioner thereafter revised the Order passed by the Deputy Commissioner under impugned Order in exercise

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

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80IA, 80IA(2), 80IB, 80IB(3), 143(1) and 260A; Finance Act, 1991; Finance Act, 1992; Finance Act, 1993; Finance Act, 1994; Finance Act, 1995; Finance Act, 1996; Finance Act, 1997; Income Tax (Amendment) Act, 1998; Finance Act, 1998; Finance Act, 1999

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

certain stated cases as enumerated in the Section was brought on the statute book by virtue of the Finance Act (No. 2), 1991 by insertion of Section 80-IA with effect from 01.04.1991. This provision has undergone amendment several … referred as the 'Tribunal') in ITA No. 313/Del/2006 and ITA No. 3509/Del/2003, in respect of the assessment years 2000-01 and 2001-02 respectively. These two appeals are being disposed of by this common judgment.2. The short issue which

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

Court : Supreme Court of India

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 … insofar as distributors are concerned. He finally 13 F. No 500/ 122/ 99 dated December 16, 1999. 26 concluded his arguments by stating that the … 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

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

by the Courts over the years, has found statutory recognition in Section 2(42C), which was inserted by the Finance Act, 1999 with effect from 1.4.2000. He also invited our attention to Section 50B providing for computation of capital … ITA No. 460/Hyd/95. The same is accordingly dismissed. In effect, we are left with two appeals, viz.ITA No. 99/Hyd/95 by the assessee and ITA 253/Hyd/95 by the Revenue, which are cross-appeals, directed against the order of the

Banswara Syntex Ltd. Vs. the A.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2007)108ITD48(Jodh.)

Now, Section 115JB which provided special provisions for payment of tax by certain companies has been inserted by Finance Act 2000, w.e.f., 1.4.2001, as has already been mentioned. This section reads as under: (1) Notwithstanding anything contained in any … speech of the Finance Minister is to exempt the export profit from MAT. The relevant extract of para 99 of the budget speech is as under: I, therefore, propose to make the following changes in the provisions