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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 … under Explanation IV to sub-section (28) of Section 2 of the APVAT Act,2005, is without jurisdiction and illegal. 39. In the facts and circumstances of this lis (adverted to supra), in view of the ratio deducible from

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 case

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec

National Co-Operative Development Corporation Vs. Commissioner of Inco ...

Court : Supreme Court of India

Subject : MRTP

and function of carrying on developmental activities in the areas as specified in the said Acts. By the Finance Act, 2001 and the Finance Act, 2002, tax exemption of certain bodies set up through an Act of Parliament was … comprise Secretary of Administrative Ministry/Department 17 SLP (C) Diary No.35567 of 2019 39 concerned; the Secretary, Department of Legal Affairs and the Secretary, Department of … and for matters connected therewith or incidental thereto.” 3. The functions of the appellant-Corporation are set out in Section 9 of the NCDC Act, which is, inter alia, to advance loans or grant subsidies to State Governments

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

the tariff for electrical power for the year 2000-2001. On 15th March, 2001, the Board submitted a proposal seeking revision of retail distribution tariff with … which may be allowed by the State Government in accordance with Sections 39 and 63 of the Electricity Supply Act, 1948 and subsidies, if any, … and the tariffs should have been so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that the affairs of Electricity Board are … the Maharashtra Electricity Regulation Commission (for short 'the Commission') passed under Section 29 of the Electricity Regulatory Commission Act, 1998 (for short 'ERC Act') determining and fixing the tariff for electrical power at rates lower than the

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

Court : Supreme Court of India

Subject : Direct Taxation

included transfer of all or any right for use or right to use a 16 Inserted by the Finance Act 2001 (14 of 2001), sec. 4(i) (w.e.f. 1-4-2002). 17 Substituted by the Finance Act 2001 (14 of 2001), sec. … the Act, it shall 21 Inserted by the Finance Act 2017, sec. 39 (w.e.f. 1-4-2018). 33 have the same meaning as assigned to it in … 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

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

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior … the revised pre-assessment notices dated 23.06.2006 for the assessment period 2002- 2003 and 03.04.2008 for the Assessment Year 2001-2002, issued by the Third Respondent and the Second Respondent respectively. Keeping the said challenges in mind, the provisions … 23/2010, 62/2010, 232/2010, 279/2010, 377/2010, 112/2011, 137/2011, 181/2011, 207/2011, 278/2011, 243/2011, 372/2011, 398/2011, 381/2011, 468/2011, 547/2011, 107/2012, 125/2012, 196/2012, 263/2012, 404/2012, 567/2012, 145/2013, 241/2013, 454/2013,

Sony India (P) Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

transfer price as shown by the taxpayers. The transfer pricing provisions were brought on the Statute by the Finance Act, 2001 w.e.f. 01.04.2001. With a view to avoid hardship to the taxpayers in the initial years of implementation of … using 80% of imported parts / material as compared to 6% to 39% by other local comparable enterprises. (iii) For working capital employed by the … business by the said industrial undertaking for the purpose of allowing deduction Under Section 80IA. As regards the reliance of the learned Counsel for the taxpayer on the decision of Hon'ble Bombay

Aditya Cement Staff Club Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17; Income Tax Rules, 1962 - Ruel 3; Finance Act, 2001 - Sections 17(2)

Reported in : RLW2004(1)Raj396; 2003(4)WLC663

is with reference to the insertion of Clause (vi) in Section 17(2) with effect from 1.4.2002 by the Finance Act, 2001 and amendment in Rule 3 of the Income Tax Rules, 1962 vide Notification dated 25.9.2001, which has been