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Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … disclosed is to be found in the ECJ’s judgment on 24 September 2002 in the Grundig case [2000] ECR-1-8003, referred to by Lord Walker in … been suggested that it was not within the Commissioners’ general powers of care and management of VAT under section 58 of and Schedule 11 to VATA 1994. 41. The “transitional regime” announced by the Commissioners was a period

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … for the credit of the duty paid. This was a case falling under the Maharashtra Value Added Tax Act 2002. The challenge in this case was to the constitutional validity of Section 48(5) of the Maharashtra Value Added … of the Additional Duties of Excise (Goods of Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

section 730A.) It should also be mentioned in passing that section 736A, introducing Schedule 23A, was enacted by section 58 of the Finance Act 1991. I draw attention to the different provenance of these provisions because it is … as borrower deemed to exist under section 737A(5) of ICTA 1988 and section 97(2) and (4) of the Finance Act 1996 ("FA 1996"). 2. Counsel on both sides put this analysis in the forefront of their written cases. … tax return for the relevant period (1 April 2001 to 31 March 2002), and they are now extremely familiar with the arguments. For them the

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … four separate showcause notices were issued to the petitioner. The adjudicating authority vide its order dated 29th May, 2002 imposed penalty of Rs.4,19,700/ on the petitioner for late payment of FTT for the months of April, August … case of Iran National Airlines v. Union of India, 2006 (202) ELT 588 (Bom.) followed in North West Airlines v. Union of India, 2007 (214)

Beekay Steel Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxElectricity

Acts : Constitution of India - Article 226

Reported in : 2004(1)BLJR767; [2004(1)JCR504(Jhr)]; [2005]141STC263(Jharkh)

S.O. 478 and 479, both dated 22.12.1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 granting exemption from payment of Sales tax on purchase of raw materials and on sale of finished … of sales tax on sale of finished goods under S.O. No. 479, dated 22.12.1995 read with S.O. No. 58, dated 2.3.2000.4. The case of the petitioner in short is as follows. In the year 1995, the State

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)289

Section 234D 7. He submitted that Section 234D was introduced in Chapter XVII in the Act by the Finance Act, 2003. To advance his arguments, he referred to the scheme of the Act as laid down in the … (2) Areva T&D India Ltd. v. Asstt. CIT- One of the issue in that appeal for asst. yr. 2002-03 is regarding levy of interest under Section 234D. Vide application dt. 7th May, 2008, it is requested that … Sigma Aldrich Foreign Holding Co. v. Asstt. CIT (2007) 106 TTJ (Bang) 581 : (2007) 104 ITD 95 (Bang), a decision relied upon by learned

Dcit Vs. S.G. Investments and Industries

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)89ITD44(Kol.)

of 2001, dated 22-11-2001. Further, in Section 14A of the Act, the following proviso was inserted by the Finance Act, 2002 with effect from the 11th day of May, 2001, namely:- "Provided that nothing contained in this section shall … certain deductions in computing the income chargeable under the head "Income from other sources". Heading Section 57 and Section 58 of the Act, it is plain that the expenditure, not in the nature of capital expenditure and personal

Vedansh Hospitality and Resorts Limited Vs. New India Co-operative Ban ...

Court : Mumbai

Subject : Land Acquisition

the plaintiff the decree cannot be passed against him. iv) Booz Allen and Hamilton INC. Vs. SBI Home Finance Limited and Ors. (2011) 5 SCC 532). A lis for sale, foreclosure or redemption of mortgaged property should … Arbitration and Conciliation Act, 1996 (for short, the Arbitration Act) and Section 84 of the Multi-States Co-operative Societies Act, 2002 (for short, MSCS Act). 3 The operative part of the impugned award is as under:- “AWARD 1) I, … (Ayaaubkhan Noorkhan Pathan Vs. State of Maharashtra and Ors. (AIR 2013 SC 58). The Apex Court reiterated as under:- “30 The aforesaid discussion makes it

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … channels to the subscribers of LCOs.3.2 The cable operator service was brought under the Service Tax net in 2002. According to the petitioner, the Parent -5-Company had been paying service tax at applicable rates on the amounts … the impugned show cause notice has been issued after a period of 58 months from the relevant date by erroneously invoking the extended period of

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … channels to the subscribers of LCOs.3.2 The cable operator service was brought under the Service Tax net in 2002. According to the petitioner, the Parent -5-Company had been paying service tax at applicable rates on the amounts … the impugned show cause notice has been issued after a period of 58 months from the relevant date by erroneously invoking the extended period of