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Commissioner of Income Tax Vs. Aditya Chemicals Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(a),2(24), 2(45), 3, 4, 4(1), 5, 6, 14, 22(1), 22(4), 23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Sections 2(7)

Reported in : (2005)197CTR(Del)241; [2006]283ITR458(Delhi)

23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Section 2(7)Cases

Tycoon Events and Promotions (P) Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)10STR476

followed in the various decisions of the Tribunal.6. The contention of the appellant is also that as per Section 80 of the Finance Act that no penalty is imposable if the assessee proves that there was a reason … the order in revision passed by Commissioner of Central Excise whereby the penalties imposed under Section 76 of Finance Act was enhanced to @ Rs. 100/- per day for delay in payment of Service Tax.3. The contention of … that the levy on Event Management service was levied in the year 2002, therefore, being a new levy the appellant was not failure with the

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the gross amount charged by the service provider).19(ii). The term 'broadcasting' was re-defined under Section 65(14) of the Finance Act, 2002 as under:65. Definitions.- In this Chapter, unless the context otherwise requires,-(14). 'broadcasting' has the meaning assigned to it

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

Court : Delhi

Subject : Direct Taxation

omitted, we would also like to reproduce sub section (9A) to Section 10B, which was inserted by the Finance Act, 2002 with effect from 1st April, 2003, but was deleted/omitted by the Finance Act, 2003 with effect from 1st … previously used for any purpose. Explanation.-The provisions of Explanation 1 and Explanation 2 to sub-section (2) of section 80-I shall apply for the purposes of clause (iii) of this sub-section as they apply for the purposes of

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act, 2002 which permits secured creditors to participate in auction of immoveable property if it remained unsold for want of … the maximum age that was fixed/determined under the old Acts and Rules;” 80. The following directions were also issued on 16th July, 2018 with regard

Sial Sbec Bioenergy Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)83TTJ(Delhi)866

inserted in the year 1961 and omitted by Finance Act, 1993, Section 10(5)(b) prior to its omission by Finance Act, 2002, Section 32A investment allowance, Section 80RRA. References to these sections were made purposely to demonstrate that the word electricity … of power and, therefore, income from generation of steam is eligible for deduction under the provisions of Section 80-IA(4)(iv)f which is applicable to an undertaking engaged in generation of power. 3. In any case and without prejudice

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … with whom it deals is not, and cannot be, a sale assessable under the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ). Mr. Venkatraman insists that the transaction in question involves no transfer of a … Sons Limited v State of Maharashtra, (2012 SCC OnLine Bom 697; (2015) 80 VST 173 (Bom)and that of the Andhra Pradesh High Court in Nutrine

Asstt. Cit Vs. Choice Trading Corporation Ltd

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Land Acquisition

Reported in : (2002)76TTJ(Coch.)892

Matched in: Citation (2002)76TTJ(Coch.)892

Assistant Commissioner of Income Vs. Choice Trading Corporation Ltd.

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Land Acquisition

Reported in : (2004)90ITD1(Coch.)

a hotel would not constitute "manufacture or processing of goods" within the meaning of Section 2(6)(d) of the Finance Act, 1968. A company which carries on such activity will not fall within the definition of an "industrial company" … the output is different from the input. Our attention as also brought to a certificate dt. 4th April, 2002, issued by the Marine Products Export Development Authority which is at p. 7 of the assessee's paper book. … directed against the order of the CIT(A) allowing assessee's claim under Section 80-I. The case of the Revenue is that the decision relied on by

Modi Zerox Ltd. Vs. Cit Meerut

Court : Allahabad

Subject : Direct Taxation

liability aforesaid, be computed with reference to the rate of exchange specified therein." 10. After the substitution by Finance Act, 2002 w.e.f. 1.4.2003 the position is quiet different." Shri Shambhu Chopra appearing for the revenue submits that Section 43-A … installed and put to use? 3. Whether the Tribunal was right in law in holding that deduction under Section 80 HHC is to be allowed with reference to section 80 AB and not as per the calculation under