Advanced Search Results

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

to them.3. In the year 1994, the Central Government imposed levy of service tax on various services by Finance Act of 1994. Provisions were made for levy, collection and other related matters of service tax. It is put … about a year, the respondent No. 2 issued notices dated December 18, 2002 demanding service tax for the period November 16, 1997 to June 1, … goods transport operators is arbitrary, per se illegal and inasmuch as only a declaration has been made. Under Section 94, which enjoins power to make Rules, service tax cannot be made payable by the person other than on

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

of the provision could cause to the tax payers. Hence the proviso above mentioned was inserted by the Finance Act, 2002 with retrospective effect from 11-5-2002. It, therefore, meant that an assessment order already made could not be disturbed … (Appeals)-IV, Mumbai dated 7-11-2003 and 12-12-2003 in the case of the assessee in relation to assessment orders under section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special … Mutual Funds is allowable or not? 2. Whether the provisions of section 94(7) of the Income Tax Act, 1961 can be interpreted as retrospective in

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

of the provision could cause to the tax payers. Hence the proviso above mentioned was inserted by the Finance Act, 2002 with retrospective effect from 11th May, 2002.It, therefore, meant that an assessment order already made could not be … (Appeals)-IV, Mumbai dated 7.11.2003 and 12.12.2003 in the case of the assessee in relation to assessment orders Under Section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special … Mutual Funds is allowable or not? 2. Whether the provisions of Section 94(7) of the Income-tax Act, 1961 can be interpreted as retrospective in operation

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

Deshmukh, J.1. By this Petition the Petitioners challenge the constitutional validity of the following:(i) Section 66A of the Finance Act, 1994; (hereinafter referred to as the 'Act for the sake of brevity), which has been introduced with effect … suppression the value of the taxable service. Section 79 deals with penalty for failure to comply with notice. Section 94 of the Act empowers the Central Government to make rules for carrying out the provisions for Chapter V … of the Service Tax Rules, 1994 inserted with effect from 16th August, 2002;2. On the basis of the above provisions the Respondents are seeking to

Commissioner of Income Tax, Rajkot Vs. Gujarat Siddhi Cement Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 33, 35(1), 35A, 36(1), 41(1), 43, 43A, 43A(1), 43A(2), 48, 50 and 260A; Finance Act, 2002; Finance Act, 1967 - Sections 43A; Direct Tax Laws (Amendment) Act, 1987; Foreign Exchange Regulation Act, 1947 - Sections 2

Reported in : (2008)220CTR(SC)217; [2008]307ITR393(SC); 2008(13)SCALE742

Section 33. It is to be noted that Section 43A in the present form was substituted by the Finance Act, 2002 w.e.f. 1.4.2003. Prior to its substitution Section 43A as inserted by the Finance Act, 1967 w.e.f. 1.4.67 and

Sukh Ram Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)99ITD417(Delhi)

is quite wide. He also relied on the amendment made in Sub-section (1) of Section 158BB by the Finance Act, 2002 with retrospective effect from 1-7-1995 to contend that even 'such other material or information as are available with

Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)111ITD53(Delhi)

it was submitted by the learned Counsel that the proviso to Section 14A which was introduced by the Finance Act, 2002 w.e.f. 11th May, 2001 provides that while completing the assessment relating to assessment year prior to asst.yr. 2001-02, … the decisions in the cases of. V. Uppalaiah v. Dy. CIT (2005) 95 TTJ (Hyd) 706 : (2005) 94 ITD 178 (Hyd); Narinder Singh Dhingra v. CIT ; CIT v.Rafiulla Tea & Industries (P) Ltd. and CIT

Eveready Industries India Ltd. Vs. Commissioner of Income-tax, Kolkata ...

Court : Kolkata

Subject : Direct Taxation

the lead case, we are concerned with the assessment years prior to insertion of section 94(7) vide the Finance Act, 2001 with effect from April 1, 2002. We are of the view that the Assessing Officer had erred

M/S. Tata Motors Ltd. Vs. Union of India Through the Secretary, Minist ...

Court : Mumbai

Subject : Service Tax

Excise Act, 1944 (For Short said Act) as amended w.e.f. 1st July, 2000 by Section 94 of the Finance Act 2000 (100 of 2000). Learned Senior Counsel Mr. Sridharan had submitted that Section 4 (1)(a) provides that the … the petitioners are seeking following reliefs. “(i) Clause No.7 of the circular bearing No. 643/34/2002-CX dated 1st July, 2002 issued by the respondents to the extent it states that cost of PDI and free after sales services

Vijayanand Roadlines Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(105)ECC437

mentioned rules have been made in exercise of the powers conferred by Clause (ee) of Sub-section (2) of Section 94 of the Finance Act, 1994 (32) of 1994). These rules are similar to Cenvat Credit Rules. In case … interest and imposed penalty of Rs. 100/- per day under Section 76 of the Chapter V of the Finance Act, 1994. On appeal, they were not successful. The Commissioner (Appeals) held that the availment of credit in terms … of utilization of credit under Rule 3(5) of Service Tax Credit Rules, 2002. The adjudicating authority confirmed the demand of Rs. 3,01,932/- along with interest