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Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

same persons who were the owners of the business before such reorganization. 19.8 Exceptions were made by the Finance Act, 2001 in the case of Private Ltd. companies becoming companies in which public are substantially interested as also disinvestment … clauses (ii) and (iii). Reference was made to CBDT Circular dated 13th December, 1963 stating that benefit under Section 84 would be available to the successor for remaining years. We shall refer to this circular subsequently.21. Sonata Software

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : Sales TaxConstitution

Acts : Bihar Reorganization Act, 2000 - Sections 84 and 85

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

In writ application WP (T) No. 31342/2001, the petitioner has prayed :-(i) For a declaration that the Bihar Finance Act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the Act … will continue to operate in the State of Jharkhand till any amendment is made under the provisions of Section 84 of the Bihar Reorganization Act, 2000.(ii) For a declaration that the benefit conferred to the industries by virtue

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(84)ECC860

Matched in: Citation (2002)(84)ECC860

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

any person by the person responsible for collecting the service tax.(3) With effect from the date notified under Section 84 of the Finance Act, 1997 there shall be charged a service tax at the rate of five percent … 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

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)

appeal with the consent of both sides. This appeal is against an order of the Commissioner, passed under Section 84 of the Finance Act, 1994, imposing penalty on the assessee under Section 76 of the said Act for … 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

Smartchem Technologies Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)97TTJ(Ahd.)818

depreciation as applicable to intangible assets. (i) The appellant invited our attention to the Explanatory Memorandum to the Finance Act, 1998, for making an amendment in Section 32 thereby allowing depreciation to be claimed in case of intangible … business of manufacturing and trading of nitric acid and ammonium nitrate, had filed its return for asst. yr. 2001-02 declaring a loss of Rs. 6,92,03,450 on 31st Oct., 2001 which was processed under Section 143(1) of the … 400 20-9-2000 9-3-2001 September, 2000 2, 400 20-10-2000 9-3-2001 October, 2000 3, 840 20-11-2000 7-12-2000 November, 2000 3, 840 20-12-2000 9-3-2001 December, 2000 3, 840

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and … has filed the present writ application forquashing the order dated 20th November, 2001 passed by the Assistant Commissioner, Commercial Taxes Incharge, Patna Special Circle, Patna, … entire erstwhile State of Bihar including the area which has now fallen into the State of Jharkhand under Section 84 of the Bihar Re-organisation Act, 2000 (hereinafter referred to as the Act) and the authorities have wrongly held

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy … the appellant-Company had prayed for quashing of an order of 20th November, 2001 passed by the Assistant Commissioner, Commercial Taxes Incharge, Patna Special Circle, Patna … so located within the State of Bihar, the notification could have no application to it.19. So far as Section 84 of the Act is concerned, he submitted that it could not be doubted that it was intended to

Price Water House Coopers Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

the month of August 2001, September 2001 and February 2002. Interest was demanded under Section 75 of the Finance Act. Penal provisions were invoked under Sections 76 & 78 of the Finance Act, 1994. The adjudicating authority after … revisionary authority reviewed the order of the Assistant Commissioner in exercise of the powers conferred on him under Section 84 of the Act. Consequently he issued a Show Cause Notice to the appellants.5. The appellants submitted that the

Commissioner of Sales Tax Vs. Pec Vee Textile Ltd.

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 41BB and 61; Central Sales Tax Act, 1956; Finance Act, 2001; Bombay Sales Tax Rules, 1959 - Rule 31B

Reported in : (2009)26VST281(Bom)

view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by the Finance Act, 2001 Section 41BB has been inserted into the BST Act, thereby empowering the State Government to prescribe different ratios for