Advanced Search Results

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)3SOT121(Mum.)

to be noted that both in section 80HHE and in the amended provision of section 10B introduced by Finance Act, 2000 the exemption/deduction is available to items which are exported or transmitted from India by "any other means". … 80HHE.3. The learned CIT(A) erred in not giving retrospective effect to the CBDT Notification No. SO 890(E) dated 26-9-2000, which allowed benefit of section 10B and section 80HHE to human resource services.4. The learned CIT(A) erred in

Abu-dhabi Commercial Bank Ltd. Vs. Jt. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

an Indian company. In this connection, we find that anExplanation has been inserted in Section 90 by the Finance Act, 2001 with retrospective effect from 1-4-1962. The explanation reads as under: Explanation. For the removal of doubts, it is … by the assessee in its three Miscellaneous Applications that the assessee is seeking to invoke provisions of Article 26(2) of India-UAE tax treaty. It is submitted in the Miscellaneous Application that as per Article 26(2) of Indo-U

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams … whereby the Division Bench of the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other … by Section 93 of the Finance Act, 1994 issued a Notification dated 26.06.1997. Under the said Notification, the Central Government exempted an amount of service

Indian Petro Chemicals Corporation Limited Vs. Air India Limited and O ...

Court : Mumbai

Subject : Arbitration

make payment of damages in the same way. Similarly in Reserve Bank of India – vs- Peerless General Finance and Investment Co. Ltd., reported in AIR 1987 SC 1023 the Supreme Court, speaking through Chinappa Reddy, J. … of 2nd respondent and (iv) the order of appellate authority under the Public Premises (Eviction of Unauthorised Occupants) Act, dated 31st January 2007 in Misc.Appeal No.261 of 2001. 3] The proceedings are under Public Premises (Eviction of … Administration, as Estate Officer issued a Notice dated 3rd November 1995 under section 4 of the PPE Act. In the said Notice the Estate Officer … its office on 9th floor Air India Building, Nariman Point, Mumbai admeasuring 2645.40 sft. since 1st August 1975 and another office on 19th floor of

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 … on behalf of the revenue.......................................................................................................... 22 B. Arguments of the assessee-organizations ................................................................................................. 26 C. Revenue’s rebuttal arguments................................................................................................................... 54 III. Analysis and reasoning ............................................................................................................................... 55 A.

Electrofronts Vs. Union of India (Uoi)

Court : Mumbai

Subject : ExciseLimitation

Acts : Limitation Act; Central Excise Act, 1944 - Sections 35

Reported in : 2004(1)ALLMR788; 2003(162)ELT1182(Bom)

of the Act, it appears that by resorting to legislative device, by virtue of Section 127 of the Finance Act, 2001, Section 35 of the Act came to be amended as indicated hereinabove.22. The question is whether amendment did or

Wimco Seedlings Ltd. Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2007)293ITR216(Delhi)

of the activity is exempt from taxation however, a new section i.e. Section 14A has been inserted by finance Act, 2001 retrospectively which provides as under: Section 14A : For the purpose of computing the total income under this … needed will be referred to. The reply of such notice was given by assessee by its letter dated 26.3.97, copy of which is enclosed in the paper book on pages 93 to 106. The relevant contents of

Bajaj Auto Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

to aforesaid.8. Now turning to the three cesses in question, NCCD was imposed under Section 136 of the Finance Act, 2001, in the nature of a duty of excise, in 4 addition to any other duties of excise chargeable … the appellant. These were responded to, by the appellant. This was followed by a show cause notice dated 26.8.2011. It is relevant to note that in terms of the show cause notice, the cesses were being so

Gujarat State Khadi Gramodyog Board Pensioners Association Vs. Gujarat ...

Court : Gujarat

Subject : Service

Acts : Payment of Gratuity Act, 1972; Bombay Khadi and Village Industries Act, 1960 - Sections 2, 3, 16, 17, 19, 20, 21, 22, 23, 24, 25, 26 and 30(2); Khadi Gramodyog Board Act; Sick Industrial Companies (Special Provisions) Act, 1985; Constitution of India - Articles 12,14,16,21 and 226

Reported in : (2004)1GLR116

parties that the first respondent board which is established in the year 1973 is receiving 100 per cent finance from the State Government. Respondent No.1 Board has been created under the relevant provisions of the Bombay Khadi … matter before the committee would come to Rs. 1,16,55,600.00 as on August, 2001; there would be recurring liability every month and it would also have … verbatim:'3. I further say as per the provisions of the Bombay Khadi and Village Industries, 1960 Chapter VI section 26 provides that in discharge of functions, each board shall be guided by such instructions on question of policy … provide for payment of gratuity. On the enactment of Payment of Gratuity Act, 1972 a statutory liability was cast on the employer to pay gratuity.

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of introduction of Sub-section (2A) in Section 9A of the Customs Tariff Act. JA.1 Section 118 of the Finance Act, 2001 introduced Sub-section (2A) to Section 9A in Customs Tariff Act, 1975 which is reproduced below: (2A) Notwithstanding anything … used by the Chinese exporter for Ascorbic Acid FCC grade IVBags : HM/HD (WHITE) INNER & OUTERSize : 26" X 40" Packing material used by the appellants for Ascorbic Acid IP, BP, USPBags : LDPE - natural