Advanced Search Results

Ram Nath Jindal Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)251

Matched in: Citation (2001)170CTR(P& H)251

Parkash Agro Industries Vs. Dy. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [2009]316ITR149(P& H)

the learned Counsel, the aforesaid Explanation 1 to Section 234B of the Act has been amended by the Finance Act, 2001 with retrospective effect from 1-4-1989 and the vires of the same stands upheld by this Court in Raj … per cent' shall be substituted with effect from the1-6-2001 (This Clause (b) is not part of Explanation but Section 79 of the Finance Act, 2001-Ed.)The said Explanation was subject-matter of challenge before this Court in Raj Kumar Singal's

Commissioner of Central Excise Vs. Pandian Hotels Ltd.

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

Subject : Service Tax

Reported in : (2005)(180)ELT458Tri(Chennai)

For the delay of payments, the original authority imposed penalties on the assessee under Section 76 of the Finance Act, 1994, which were quantitatively equal to the respective amounts of tax. Against these penalties, the assessee preferred appeals … defaulted payment of service tax during the period November, 1999 to April, 2001. The payments were made belatedly. For the delay of payments, the original … in certain cases. - Notwithstanding anything contained in the provisions of Section 76, Section 77, Section 78 or Section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

Deshmukh, J.1. By this Petition the Petitioners challenge the constitutional validity of the following:(i) Section 66A of the Finance Act, 1994; (hereinafter referred to as the 'Act for the sake of brevity), which has been introduced with effect … furnish the prescribed return. Section 78 deals with the penalty for suppression the value of the taxable service. Section 79 deals with penalty for failure to comply with notice. Section 94 of the Act empowers the Central Government

Zee Telefilms Ltd. and Star India Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(110)ECC582

to producer of goods or services. (c) Such "Broadcasting service" became a Taxable Service, when specifically levied, by Finance Act, 2001, with effect from 16.7.2001. Boards Circular dated 9.7.2001, issued clarified this position as under: 5.... In case of … 1944 provides that notwithstanding anything containing in the penal provisions of Section 76, Section 77, Section 78 and Section 79 no penalty shall be imposable on the assessee for any failure referred to in the said provisions if

Cce Vs. Sanchar Bharti P. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

adjudicating authority imposed penalty of Rs. 28,933 and Rs. 10,020 on the respondents under Section 76 of the Finance Act 1994. Against this imposition of penalty the respondents preferred an appeal before the Commissioner (Appeals) who reduced the … services and service tax was levied on these services w.e.f 16th July, 2001. The respondents defaulted in making the payment of service tax for the … 1994 reads as under: Notwithstanding anything contained in the provisions of Section 76, Section 77, Section 78 or Section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if

Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)111ITD53(Delhi)

. The attention of the learned Authorised Representative was drawn to Section 14A which was inserted by the Finance Act, 2001 with retrospective effect from 1st April, 1962 as per which any expenditure incurred by the assessee in relation

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 … of tax since the appellant was a foreign company and being assessed as such. Therefore, vide letter No. 79/A-ii/96-97/608, dt. 19th July, 2000, the appellant was asked to show cause as to why the assessee-bank should not

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 … 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 … 347,080,908 which is 20.41% of the value of the international transactions. Therefore, 79.59% of the international transaction value becomes the arm's length price. The ALP

Jackson and others (Appellants) Vs. Her Majesty's Attorney General (Re ...

Court : House of Lords

Subject : MRTP

between 1906 and 1909 were rejected or wrecked (Searle, op cit, p 409). Among these was the 1909 Finance Bill, introduced by Mr Lloyd George, which was passed by the Commons on 4 November 1909 by 379 … pp 26-27; Hood Phillips and Jackson, Constitutional and Administrative Law (8th edn, 2001), pp 79-80; Lord Donaldson of Lymington, formerly Master of the Rolls (HL … CORNHILL My Lords, 1. The appellants all, in differing ways, have an interest in fox-hunting. They wish that activity to continue. They challenge the legal validity of the Hunting Act 2004 which, on its face, makes it … Bill." "I certify, in reference to this Bill, that the provisions of section two of the Parliament Act 1911, as amended by section one of