Advanced Search Results

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

and function of carrying on developmental activities in the areas as specified in the said Acts. By the Finance Act, 2001 and Finance Act, 2002, tax exemption of certain bodies set up through an Act of Parliament was withdrawn. … 10A(6) providing for the deemed allowance of depreciation for the assessment years ending before 1st day of April, 2001. Section 10B(6) also provides for similar deemed allowance of depreciation for any of the relevant assessment years ending before … a corporation constituted under the NDDB Act, 1987, which came into effect on 12th day of October, 1987. Section 44 of this Act provided that the NDDB would not be liable to pay income-tax or any other tax

B.V. Nafan and Others Vs. SAF Yeast Company Pvt. Ltd. and Others

Court : Mumbai

Subject : Land Acquisition

records, such as minutes of shareholders' meetings etc. (ix) Muthu, as the Managing Director, earlier used to provide finance statement and monthly information statements to Nafan through Lesaffre. However, for the financial year 2005-06 Nafan did not … on certain conditions with the Calyon Bank by letter dated 2 March 2001. It was suggested that the offences were non-compoundable and Court at Hardoi … v/s Lord Krishna Sugar Mills and ors. (1974) 44 CompCas 390 (Delhi), decision of the Appeal Bench … of 2009 was filed by Nafan under Sections 111, 235, 237, 397, 398, 402 and 403 of Companies Act, 1956 (the Act), briefly on the following averments: (i) Lesaffre is one of the leading company in the … Nafan 7. Company Petition No.62 of 2009 was filed by Nafan under Sections 111, 235, 237, 397, 398, 402 and 403 of Companies Act, 1956

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

not form part of total income”. It may be noted that when section 10A was recast by the Finance Act, 2001, Parliament was aware of the character of relief given in Chapter III. Chapter III deals with - 66 … may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, - 44 - the provisions of this Act shall apply to the extent they are more beneficial to that assessee.

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and … excluded from the purview of any such activity governing 'life insurance' by virtue of the 'exclusion' under Section 44(f) of the Life Insurance Corporation Act, 1956 (LIC Act in short) and 'exemption' under Section 36(1)(a) of the

M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

Subject : Service Tax

Act, 1990. The definition of broadcasting, as contained in Section 2(c), is incorporated in Section 65(15) of the Finance Act, 2001 and further includes programme selection, scheduling or presentation of 7 sound or visual matter for public viewing through

M/s. Arun Smelters Ltd. Vs. The Customs Excise and Service Tax Appella ...

Court : Chennai

Subject : Service Tax

Act, 1957 (58 of 1957); and (v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001); and (vi) the additional duty leviable under section 3 of the Customs Tariff Act, 1975, … decision of this Court in Kalaimagal alloys Steel Pvt. Ltd., v. CESTAT, Chennai reported in 2014 (303) ELT 44 (Mad.), Mr. A.P. Srinivas, learned Senior Standing Counsel appearing for the respondent submitted that during the period of

M/S.Kandan Hardware Mart vs the Assistant Commissioner (St) (Fac)

Court : Chennai

a casual taxable person(v) a non-resident taxable person70. Section 44(2) of the respective GST Enactments, was inserted by Finance Act, 2023 (No.8 of 2023) dated 31.03.2023, with effect from 01.10.2023 vide Notification No.28/2023-Central Tax, dated 31.07.2023.71. Under Sub-Section … licence fee charged has a broad correlation with the object and purpose for which the Act and the 2001 Rules have been enacted.173. The Hon’ble Supreme Court while dealing with the term “Penalty”under Section 23(1)(a) of the

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

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

Act, 1998 and one more service by the Finance Act, 2000. Its scope was further widened by the Finance Act, 2001 when service tax was extended to include fifteen more services. The Finance Act, 2002 further levied service tax … of insurance carried on by a mutual insurance company or by a co-operative society, computed in accordance with section 44 or any surplus taken to be such profits and gains by virtue of the provisions contained in the

Avm Studio Represented by Its Partner, M. Saravanan Vs. the Union of I ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(119), 67, 68 and 73(1); Constitution of India - Article 226

Reported in : (2008)217CTR(Mad)267; [2008]13STJ305(Madras); 2008[10]STR353; (2008)13VST201(Mad)

in any video production and they are not video production agency in terms of Section 65(119) of the Finance Act 1994.4. In the show cause notice, it was stated that the appellant has not paid any service tax … to show cause within thirty days as to why they should not be charged a sum of Rs. 44,26,741/- being the service tax including Educational Cess as per the proviso to Section 73(1) of the Finance Act