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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

Haldia Petrochemicals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2004)(177)ELT708TriDel

Importance) Act, 1957 (58 of 1957); (v) the National Calamity Contingent duty leviable under Clause 136 of the Finance Act, 2001 (14 of 2001); and (vi) the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent

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 … & C. The assessee conceded before the CIT(A) through its letter dated 7.11.96 placed at pages 83 to 86 of the paper book that the agricultural operations were being looked after by one Supervisor named Shri Chandan

Birla Tyres Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)88ITD1(Kol.)

normally subjected to tax at the rates which are applicable to an Individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position. Under Section 167B(1), … in the case of Gurudevdatta VKSSS Maryadit v. Slate of Maharashtra AIR. 2001 SC 1980 wherein it has been laid down that "golden rule is … deciding the taxability of the member-share in the income of AOP. For the purpose of deciding the issue, Section 86 of the Act should have been considered by ld. Commissioner. Section 86 of the Act envisages 3 different

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

by the Finance Act, 2022, vide Sections 86, 87, 88, 94 and 97. The same are extracted below: Section 86 - Amendment of section 2 of the Act, 1962 “86. In the Customs Act, 1962 (52 of 1962), … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative

C.C.E. and S.T. Vs. Standard Chartered Bank

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)6STT338

was not legal and correct. Therefore, a review Show Cause Notice was issued by invoking the provisions of Section 86 of the Finance Act, 1994. In the review Show Cause Notice, it is clearly spelt out that the … various customers. Since these services come within the ambit of Banking and other Financial Services as per the Finance Act, 1994, they got registered under Service Tax and started paying Service Tax. Due to various reasons and the … Service Tax in excess of Rs. 1,43,47,238/- for the period from July 2001 to March 2002. In many cases, there was default by the customers

Wens International Pvt. Ltd. and anr. Vs. Airport Authority of India a ...

Court : Delhi

Subject : Service Tax

that the levy of Service Tax is a statutory requirement of the Govt. of India under provisions of Section 86 of the Chapter V of Finance Act, 1994. Directorate of Finance, AAI, CHQ has also reiterated that all … 10% compound escalation for the succeeding years. During the subsistence of the agreement w.e.f. 01.04.2004, Parliament amended the Finance Act, 1994 and introduced clause (zzm) to Section 65(105). This development sought to be bringing within its fold a … domestic and international airport terminal building at NSCBI Airport, Kolkata in March 2001. On 16.6.2001, an agreement detailing the terms and conditions W.P.(C) 2734/2012 Page

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

Bda Ltd. Vs. Income-tax Officer (Tds)

Court : Mumbai

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 133A, 194C, 201(1), 201(1A), 252(2) and 252(3); Finance Act, 1972; Finance Act, 1995; Punjab General Sales Tax Act; Tamil Nadu General Sales Tax Act; Income Tax Appellate Tribunal Rules - Rule 29

Reported in : (2006)201CTR(Bom)413; [2006]281ITR99(Bom)

Cement Works v. CBDT : [2001]248ITR216(SC) .7. Section 194C of the Act was brought into existence by the Finance Act, 1972, and with effect from April 1, 1972. Circular dated May 29, 1972 (see [1972] 84 ITR 99), … and will not cover contracts for sale of goods. By subsequent circular dated September 26, 1972 (see [1972] 86 ITR 30), it was clarified that, the said section will not apply to transport contracts. Explanation III was

Birla Tyres Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)267ITR1(Kol.)

normally subjected to tax at the rates which are applicable to an individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position under Section 167B(1), … to modify the order. Incidentally, the AO, vide order dt. 5th July, 2001, has given effect to the order of the CIT passed under Section … deciding the taxability of the member's share in the income of AOP.For the purpose of deciding the issue, Section 86 of the Act should have been considered by learned CIT, Section 86 of the Act envisages 3 different