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Commissioner of Wealth Tax Vs. Mohan Exports India P. Ltd.

Court : Delhi

Subject : Direct Taxation

favour of the Assessee. Therefore it was not an 'asset' under Section 40 (3) of the WTA Nos. Finance Act 1983. The CIT (A) accepted the above plea and held that the value of the land at 8 … S. Muralidhar, J. 1. These appeals by the Revenue are directed against a common judgment dated 29th September 2003 passed by the Income Tax Appellate Tribunal ( ITAT ) in WTA Nos. 180, 181, 431 and 691/Del/96 … on 17th March 1993 again determining the value of property as per Schedule III of WTA at Rs. 4,19,45,260/-. 9. The Assessee's appeals for both … to be the owner of the land and building at 8 and 9, Zamrudpur Community Centre, Kailash Colony, New Delhi. During the assessment proceedings, the

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

block period, absence of specific assessment year in the block assessment would render the levy suspect. XXXXXXXXXXXX44 The Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … Paras A, B, C, D or E, as the case may be, of Part III of the First Schedule of the Finance Act of the year in which the search is initiated under Section 132 or requisition … by this Court in the case of Vatika Township Private Limited (supra). 9.2 In view of the above, the question of law with respect to

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

the value. K.7 Section 3A(2) of the Customs Tariff Act, 1975 as it stood prior to amendment by Finance Act, 2003 with effect from 1-3-2002 reads as under: (2) For the purpose of calculating under this section special additional … namely M/s. Natural Products, Baroda. The Purchase order mentions that the Ascorbic Acid should be IP grade. G.3 Schedule "P" to Drugs and Cosmetics Act, 1940 stipulates the life period of drugs. Serial No. 18 (at page … in Sections 8B and 8C; the countervailing duty referred to in Section 9; the anti-dumping duty referred to in Section 9A; and K.5 Relevant extract

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

for review. (10.) Mr. Choudhury, did not dispute the plea of non applicability of Section 154 of the Finance Act,2003, Schedule IX thereto and the rendering of the Apex Court in R.C. Tobacco (Supra) to the issues relatable to the … masala in WP(C) No.149/2010 is without tobacco, it evidently is beyond the coils of Section 154 of the Finance Act,2003, Schedule IX thereto as well as the determination in R.C. Tobacco(Supra). To this extent, the above legal provision, as well

Union of India Vs. M/S Unicorn Industries

Court : Supreme Court of India

Subject : Land Acquisition

granted by the Policy 1997 through various instruments of law in the form of Section 154 of the Finance Act 2003 read with Schedule 9 thereto as well as the notifications under Section 5A of the Central Excise Act … However, overlooking this aspect, the appeals have been allowed. It is submitted that insofar as the other appeal 9 is concerned, the another Appellate Bench has only relied upon the judgment by the earlier Appellate Bench and

Assam Brook Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 3 and 5A; Additional Duty of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textile and Textile Articles) Act, 1978; Finance Act, 1978 - Sections 32(4); Finance Act, 2002; Finance Act, 2003 - Sections 157 and 157(3); Central Excise Rules, 1944 - Rule 8 and 8(1); Punjab Sales Tax Act

way of surcharge, at the rate of Rs. 1 per kg. was introduced by Section 157 of the Finance Act, 2003. The duty imposed, thereafter, was included in the First Schedule to the Tariff Act of 1985. The demand … of consideration in the present bunch of writ petitions. The petitioners are manufacturers of tea classifiable under Chapter 9 heading 09.02 sub-heading 09.02.00 of the Central Excise Tariff Act, 1985. Central excise on tea and tea waste

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

Court : Mumbai

Subject : Service Tax

eligible to take creditof such additional duty(viii)(viii) the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003)(ix)(ix) the service tax leviable under section 66 of the Finance Act; …….” 20. In respect … 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) components, spares and accessories of the goods specified

Commissioners for Her Majesty's Revenue and Customs (Appellant) Vs. To ...

Court : UK Supreme Court

Subject : MRTP

acting for the LLPs. HMRC concentrated its enquiries on section 45(4) of CAA 2001 (as inserted by the Finance Act 2003), which withholds FYAs for expenditure on software rights "if the person incurring it does so with a view … the eventual replacement of wasting assets and the true profits will be overstated. But the computation required by Schedule D (whether for the purpose of income or corporation tax) has always excluded such a deduction. Parliament therefore … Finance Acts 1995, 1996 and FA 2001, (and in contrast to section 9 of TMA 1970, which applies to a personal return or a trustee's

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e) … which are produced or manufactured in India and at the rates set forth in the First and Second Schedules to the Central Excise Tariff Act, 1985. The proviso to this Section has further added that the duties … to the duty of excise specified under clauses (a),(b),(c),(d),(e) and (g) above” 9. The question raised in the present writ petitions is whether the aforesaid

Principal and Fellows of Newnham College in the University of Cambridg ...

Court : House of Lords

Subject : Service Tax

schemes of this kind. 5. The relevant provisions were inserted into Schedule 10 by section 37 of the Finance Act 1997: “2 … (3AA) Where an election has been made under this paragraph in relation to any land, … effect by the person who made the election…would (apart from this sub-paragraph) fall within Group 1 of Schedule 9, the grant shall not fall within that Group.” 3. The college gave notice of election under this paragraph.