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Assistant Commissioner of Income-tax Vs. Ravi Construction

Court : Gujarat

Subject : Direct Taxation

the CIT(A). In support of his submissions, Mr. Shah placed reliance on the following decisions; CIT v. Alagendran Finance Ltd. [2003] 264 ITR 269/[2004] 136 Taxman 165 (Mad.); CIT v. Mohta Construction Co. [2005] 273 ITR 276 … of assets" for the purpose of allowing deduction in respect of depreciation under section 32(1)(ii) of the Income-tax Act, 1961? (2) Is depreciation allowable at the rate of 100% on the centering material as against normal rate

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … any penalty under section 69 for the same default is to be credited against any section 59 liability. 150. Section 60 (1) provides: “In any case where- (a) for the purpose of evading VAT, a person does

Raju Jacob Vs. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5, 5(1), 5(10), 5A, 7(1), 7(7), 7(11), 7(12) and 7A; Kerala General Sales Tax Rules, 1963 - Rule 30, 30(1), 30(2) and 30(3); Kerala Finance Act, 2002

Reported in : 2006(1)KLT788

been progressive increase in payment of tax at compounded rate for every year as provided by the relevant Finance Act. Tax payable by the dealers in gold jewellery at the compounded rate for the financial year 2001-2002 was … Jewellery and Anr. v. State of Kerala 2004 (12) KTR 543. Writ Appeal Nos. 1690 and 1708 of 2003 were filed against the common judgment and those appeals were dismissed by this Court on 25.11.2005. Counsel for … gold jewellery at the compounded rate for the financial year 2001-2002 was 150% of the tax payable by a dealer as conceded in the return … opted for payment of tax at the compounded rate as provided under Section 7(1)(a) of the Kerala General Salestax Act, 1963 wanted to withdraw the

Tata Cummins Ltd. and anr. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Commercial

Acts : Bihar Finance Act, 1981 - Sections 46; Constitution of India - Article 226

Reported in : [2003(4)JCR52(Jhr)]; [2006]145STC323(Jharkh)

Matched in: Citation [2003(4)JCR52(Jhr)]; [2006]145STC323(Jharkh)

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … setting aside the demand of service tax by holding that during the relevant period of dispute, namely, August, 2003 to November, 2005, the respondent being a body corporate was not covered under the definition of “Consulting Engineer”. … Section 78 of the Finance Act, 1994, besides imposing penalty of Rs. 150/-per day under Section 76 and Rs.1000/- under Section 77 of the Finance

Rangaraju @ Vajapeyi Vs. State Of Karnataka

Court : Karnataka

Subject : Criminal

reported in AIR1955SC604 Paragraphs 22 and 23, (ii) RBI vs. Peerless General Finance & Investment Co. Ltd., reported in (1987) 1 SCC424 paragraphs 32 and … of the dead.24. Learned amicus curiae further contended that, in United Kingdom, Section 70 of the Sexual Offences Act, 2003, makes it an offence for a person who intentionally sexually penetrates, knowingly or recklessly, any part of his … Code of Canada, 1985 makes 'necrophilia' punishable with imprisonment for a term of not more than five years. Section 150 of Crimes Act, 1961, of New Zealand prescribes punishment for two years to any person doing any act

Jindal Steel and Power Ltd. Vs. Addl. Cit, Hissar Range

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

interest under Section 234D did not arise.In any case the provisions of Section 234D had been inserted by Finance Act, 2003 with effect from 1-6-2003. In the instant case the return of income had been filed by the assessee … 147. The learned Commissioner (Appeals), therefore, deleted those additions/disallowances. However, he did so subject to his directions/findings under Section 150(1) of the Act.9. On merits, the learned Commissioner (Appeals) held that disallowance of depreciation of Rs. 2,21,40,131 had

Raymond Limited Vs. The Commissioner, Central Excise and Customs, Nash ...

Court : Mumbai

Subject : Excise

in Reliance Industries Ltd. Versus CCE – 2002 (150) ELT 479 and Grasim Industries Ltd. Versus CCE – 2003 (54) RLT 288 (T) held that AED (TandTA) can be utilised for payment of AED (GSI) during this … under AED (TandA) Act, AED (GOSI) Act, the national Calamity Contingent Duty paid under Section 136 of the Finance Act and additional duty paid under the Customs Tariff Act, the utilisation thereof towards payment of duty on the

Jindal Steel and Power Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)106TTJ(Delhi)943

Section 234D did not arise. In any case the provisions of Section 234D had been inserted by the Finance Act, 2003, w.e.f. 1st June, 2003. In the instant case the return of income had been filed by the assessee … under Section 147. The learned CIT(A), therefore, deleted those additions/disallowances.However, he did so subject to his directions/findings under Section 150(1) of the Act.9. On merits, the learned CIT(A) held that disallowance of depreciation of Rs. 2,21,40,131 had rightly

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

no question of Parliament overruling the decision of the Supreme Court by passing Finance Act, 2000, and the Finance Act, 2003, to amend the provisions retrospectively. It was held in that context that a Legislature is competent to remove … Elphinstone Spinning and Weaving Mills Ltd. 40 ITR 142, specifically at page 150, to appreciate that it is for the legislature to avoid the anomaly … reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil, stated in the