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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 … of Agri. receipts In view of the above calculation, he determined the net agricultural income at Rs. 6, 83 , 605/- ( Rs. 16 , 78 , 905 - Rs. 9 , 95 , 300') Since the

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

ELT 281 (SC). Further, the amendment made to proviso (ii) to Section 3 of the Act, through the Finance Act, 2001, is not retrospective and cannot be applied to past cases interpreting a statute the Court is required to

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … loss of Scottish Widows plc for the accounting periods ending in 2000, 2001 and 2002, amounts described by the company as 'transfers from Capital Reserve' … in line 15 of the Company's form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

be anomalous for the following reasons: a) Finance Act contains the proposals for the following financial year e.g. Finance Act, 2001 contains the proposals for the Finance year 2001-02. The rates of taxation are further provided in the First … by the Tribunal in the case of Om Prakash Sharma v. DCIT 83 TTJ 246.4.4 Revenue's contention is that there is ambiguity as to the … reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil, stated in the

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

the C.E. Act, does not apply to service tax appeals preferred under Sections 85 and 86 of the Finance Act, 1994.5. In view of the limited controversy and question for consideration, we need not refer to the factual … taken; (iii) Amount payable under rule 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.” … herein, an assessee aggrieved by an order passed by a Commissioner of Central Excise under Section 73 or Section 83-A xxx, or an order passed by a Commissioner of Central Excise (Appeals) under Section 85, may appeal to

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

35G of the Central Excise Act, 1944, for short hereinafter referred to as “the Act”. In view of Section 83 of the Finance Act, 1994. He contended that, as is clear from the questions of law raised in … assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways … of COMMISSIONER OF CUSTOMS (EX), MIMBAI VS. NICCO BATTERIES LIMITED, REPORTED IN 2001(129) ELT 292 (SC), the benefit of exemption notification was granted to earlier

Commissioner of Service Tax Vs. Ernst and Young Pvt Ltd

Court : Delhi

Subject : Service Tax

appellants herein is the Commissioner of Service Tax who has preferred these appeals under Section 83 of the Finance Act, 1994 (F. Act, for short) read with Section 35G of the Central Excise Act, 1944 (CE Act, for … which are taxable under Section 65(105)( r) of the Finance Act, 1994 as applicable during the period from 2001-02 to 2004-05?. Whether extended period of five years can be invoked in the present case under provisions of

Cit Vs. Asoka Betelnut Co. (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]127TAXMAN331(Mad)

out by the assessee was not an asset exigible to wealth-tax within the meaning of section 40(3)(vi) of Finance Act, 1983 ?'2. T.C. 230 of 1998 is a reference at the instance of the assessee and the question … ORDERN.V. Balasubramanian, J.T.C. 83 of 1998 is a reference at the instance of the Commissioner of Wealth-tax with reference to the assessment

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2004)(117)LC307Tri(Mum.)bai

Rules in 2000. The saving clause contained in Section 38A of the Central Excise Act, 1944 inserted by Finance Act, 2001 with retrospective effect has been relied upon in the present case to continue the proceedings. Explanation to Section … p 431. As to when a right 'accrues' for this purpose see Lewis v. Hughes [1916] 1 KB 831; Costello v. Brown (1924) 94 LJKB 220. Cf Director of Public Works v. Ho Po Sang [1961] AC

Fascel Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)STR103

date as appearing in Section 11B, which has been made applicable to the provisions of Service Tax vide Section 83 of the Finance Act, 1994, the same would be the date of final assessment. Admittedly in the present … N.V.B. Nair, Id. JDR appearing for the revenue.3. I find that in terms of Section 6(4) (sic) of Finance Act, 1994, there is a provision for assessment of duty on provisional basis in case any assessee makes a … remand order confirming the demand of duty against Ahmedabad was passed in 2001, does not carry much force inasmuch as there is no such provision