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Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya

Court : Gujarat

Subject : Direct Taxation

the category of assessees and for some years, there is no surcharge at all.... . . . (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … A search and seizure operation was carried out at the residential and business premises of the assessee under section 132 of the Act. The assessee filed return for the block period within 45 days of receipt of … of CIT v. Vatika Township (P.) Ltd. [2014] 367 ITR 466/227 Taxman 121/49 taxmann.com 249 wherein the Hon'ble Supreme Court has held as under: 'The

M/s. Mascon Multiservices and Consultants Pvt. Ltd. Vs. Bharat Oman Re ...

Court : Mumbai

Subject : Land Acquisition

(2009) 8 SCC 520, Mussafar Shah Vs. MMTC 83 2000 Delhi LT 514 and Saurabh Kalani Vs. Tata Finance Ltd. 2003(3) Arb.LR 345 (Bom) (DB)) 201. Hence the petitioner must show special bias in this claim. The … 5th March, 2010 which has been challenged in this petition under Section 34 of the Arbitration and Conciliation Act, 1996 (the Act) essentially as being vitiated by bias and upon the Arbitrator not having considered the evidence … Shipping Corporation of India Vs. Nissar Export Corporation, AIR 1981 Supreme Court 1212. In that case the plaintiff had not contended in the trial court

M/S Speedcrafts Limited vs.the Union of India & Ors

Court : Delhi

Subject : Service Tax

the price agreed in the contract was inclusive of all statutory levies of the Central/ State Governments. The Finance Act was finally amended w.e.f. 10th September, 2004 and “Business Auxiliary Service” was added as a `taxable service’ w.e.f. … Tender Notice No.Track-2/TM/2002 for Flash Butt Welding. The last date for submission of the bid was 15th January, 2003. The... Petitioner herein, submitted its bid on 11th January, 2003. The relevant portion of the bid document reads … since the liability to deposit service tax is on the... Petitioner under Section 68 of the Finance Act, 1994 and the price quoted by it … DELHI AT NEW DELHI Date of decision:14. h August, 2018 + O.M.P. 121/2013 M/S SPEEDCRAFTS LIMITED ........ Petitioner Through: Mr. Devmani Bansal, Mr. Ajay Monga,

Mahanagar Telephone Nigam Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)100TTJ(Delhi)1

144 : (2005) 92ITD 1 (Del) where it has been held that the amendment carried out by the Finance Act, 2003 is clarificatory in nature. After the amendment no disallowance for late payment can be made even if the … April, 1986. The DoT in exercise of the power of the Central Government conferred under Sub-section (2) of Section 4 of the Indian Telegraph Act, granted licence vide letter No. 1-101/85-MTAC/PHB, dt. 27th March, 1986, to establish,

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 … 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd., (1972) 4 Supreme Court Cases 121; (c) CC, Kolkata Vs. Rupa and Co. Ltd., (2004(170) E.L.T. 129 (S.C.)) (d) Indian Farmers Fertilisers Co-op. Ltd.

Union Of India Vs. M/s. B.t. Patil And Sons Belgaum (construction) Pvt ...

Court : Supreme Court of India

Subject : Land Acquisition

Customs Act, Section 37 of the Central Excise Act and Section 93A read with Section 94 of the Finance Act, 1994, the Central Government has made a set of rules called the Customs, Central Excise Duties and Service … the supplier in Indian 17 rupees but the supplies earned or saved foreign exchange for the country.21. Under Section 121 (f), supply of goods to projects financed by multilateral or bilateral agencies, such as, the International Bank for

Surana Metals and Steels (i) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (2006)(109)ECC6

dated 1-3-2001. Section 3A of the Central Excise Act was omitted by Parliament under Section 121 of the Finance Act, 2001, which came into force on 11-5-2001.Thus Rules 96ZO and 96ZP were omitted with effect from 1-3-2001 and

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways … from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to … (Prayer: This CEA is filed under section 35G of the Central Excise Act, 1944 arising out of order dated

Ms Md Overseas Limited Vs. Director General of Income Tax and Others

Court : Allahabad

Subject : Criminal

Acts : Income Tax Act, 1961 - Section 132(1) clauses (i) to (v), 127, 147; SEZ Act - Section 22; Income Tax Rules, 1962 - Sub-Rule (2) of rule 112; Code of Criminal Procedure (CrPC) , 1973 - section 132(1) or (1A). 165; RTI Act - Section 24; Evidence Act - Section 75, 123, 125; Constitution Of India - Article 21

Chapter XIV-B. (v) A flat rate of tax at 60% was charged for the block period. Changes by Finance Act 2003 (vi) The aforesaid procedure was again changed by the Finance Act 2003. Now, the procedure for assessment in … is not a huge amount. No unaccounted bank account has been found. 121. In our opinion, the Petitioner has made out a prima facie case … 1. The main question involved at this stage of the case is, if a search under section 132 of the Income Tax Act, 1961 (the IT Act) is challenged on the ground that information leading

M/s. Alcon Electronics Pvt. Ltd. Vs. Celem S.A.

Court : Mumbai

Subject : MRTP

the resolution of the Company to sue is not shown. 9. In the case of Leela Capital and Finance Ltd., Mumbai vs.Modiluft Limited, Mumbai, 2003 (1) Maharashtra Law Journal 551 relied upon by Mr.Madon, the Director, who … case of M. Lakshman Vs. Shanmuga Priya Textiles Pvt Ltd. 2001 CC 121 (Mad) was held that a Criminal complaint u/ s 138 of the … the defendant had issued letter to the plaintiff about alleged infringement of its patent which gave cause of action for the plaintiff to file the said suit. The defendant did not challenge the said order passed by … VII rule 11 of the code of civil procedure 1908 read with section 151 of the Code of Civil Procedure 1908 in the said suit