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

Court : Mumbai

Subject : Service Tax

Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of … Ors., ((2009)17 Supreme Court Cases 551) (VI) Bharti Tele Ventures Ltd vs. State of Maharashtra, ( 2007 Vol 109 (1) Bom L.R. 0585); (VII) Municipal Corporation of Greater Bombay Vs. Indian Oil Corporation, (1991 Supp (2) SCC

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

is made clear by Section 74A(3). 7.4. He would contend that the change that was brought about by Finance Act, 2001 was to introduce 32 tax deduction at source on winnings from ‘card game and other game of any … (Rs.500-Rs.200). (d) Where the income by way of winnings from a horse race payable to a person exceeds 109 to of the though losses account Rs.2,500/-, tax will have to be deducted at source from such winnings

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

correct." 8. In view of the above, the plea that other sections of the Finance Act, 2000, namely, Section 109, 110 and 112 relating to validation of past actions of other subject matters also provides for recovery of … the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … Officer and Ors. v. Tata Iron & Steel Co. and Anr., - 2001 (7) SCC 358 is not applicable to the facts of the present

Krm International Ltd. Vs. Cc

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

Subject : Service Tax

Reported in : (2003)(88)ECC695

days. Section 128 of the Customs Act was amended with effect from 11.5.2001 by Section 109 of the Finance Act, 2001 (4 of 2001) and after the amendment the words used therein is "within 60 days", and in terms

G.T.C. Industries Ltd. Vs. the Dy. Cit, Spl. Rg. 50

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Tax Act, 1961, and basing on the amendment made to Section 36(1), Clause -(7), which was amended by Finance Act, 2001? 2. The assessee is a limited company and for the A.Y. 1993-94 it had debited its profit and … On this aspect, there is no dispute. Even the Andhra Pradesh judgment Addl. CIT v. M.J. Devda [1977] 109 ITR 484 clearly states that, while deciding a reference under Section 256(1), the court must take into account

Gtc Industries Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)104ITD86(Mum.)

provisions of bad and doubtful debts but it is pertinent to note that this Explanation (inserted by the Finance Act, 2001 though with retrospective effect from 1-4-1989. Thus, it is evident that this Explanation is not available for the … own decision in CIT v.Hindustan Electro Graphites Ltd. [2000] 243 ITR 48 109 Taxman 342. The Apex Court held that the effect of the retrospective … sum of Rs. 10,99,552 being provision for bad and doubtful debts claimed by the assessee and allowed under Section 143(3) proceedings by the Assessing Officer, by invoking the powers under Section 154 of the Income-tax Act, 1961.3.

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : Service Tax

and Section 66D of the FA 1994as amended by Clause (f) of Section 107 and Clause (2) of Section 109 of Finance Act, 2015 ( FA 2015 ) respectively, along with Notification No. 14/2015/-ST dated 19th May 2015, … filed under Article 226 of the Constitution of India challenging the constitutional validity of Section 66B of the Finance Act, 1994 ( FA 1994 ) read with 65B(40) and Section 66D of the FA 1994as amended by Clause

State by Cbi/Acb Vs. A.N. Dhyaneswaran,

Court : Chennai

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 397 and 401

Reported in : 2004CriLJ2802

have availed the advantage of a scheme brought out by the Revenue Department of the Central Government i.e., Finance Act ( No.2) of 1998. The said Scheme is called Kar Vivad Samadhan Scheme, 1988 (hereinafter referred to as … Cases, Chennai in Cr.M.P.Nos.96 and 549 of 2002 in C.C.No. 9 of 2001 dated 7-1-2003 in allowing the above petitions filed by the respondents herein.2. … offence under sections 420 and Section 13(2) r/w 13(1)(e) of the Prevention of Corruption Act, 1988 and under Section 109 IPC. A2 son of A1 and A3 a close associate of A1 who are alleged to have facilitated

Maxopp Investment Ltd.. Vs. commr.of i.t New Delhi

Court : Supreme Court of India

Subject : Direct Taxation

total income, such expenditure shall also not be allowed as deduction. Though, Section 14A was inserted by the Finance Act, 2001, but it was given retrospective effect from April 1, 1962. Original Section was in the following terms:“Section 14A

M/s. MRF Ltd., Vs. The Deputy Commissioner of Income-Tax,

Court : Chennai

Subject : Direct Taxation

Scheme are allowable deductions. A new provision under Section 35DDA was introduced, for the first time, in the Finance Act, 2001, with effect from 1st April, 2001. The Assessee has failed to pay the advance tax. Hence, the Assessing … one of us (Sabyasachi Mukharji, J.) in Premchand Sitanath Roy v. Addl. Commissioner of Income-tax, West Bengal-III, [1977] 109 ITR 751. In that case the question was a very different one. The question was whether a right