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Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

marketing of service provided by the client; orThe term 'business auxiliary service' was inserted in the Act by Finance Act, 2003 which came into force on 01.07.2003. The term 'business auxiliary service' includes services as a commission agent, but … and marketing of lottery tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

by the assessee. Sub-clause (iii) of Section 271(1)(c) has been amended by Finance Act, 2002 w.e.f. 1st April, 2003, and by the amendment the words "in addition to tax payable" have been replaced by the words "in … is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two … expression 'service tax' in place of 'Gold (Control)' by Act 32 of 2003 by Section 135 w.e.f. 14.05.2003. Similarly, the definition of Appellate Tribunal as … in Section 2(aa) of the Excise Act was inserted in the Excise Act by Act 44 of 1980 Section 50 and Schedule V w.e.f 11.10.1982. The said definition was amended to attain its present form by substitution of

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD45(Mum.)

following clause (a) is substituted for the existing clause (a) in Sub-section (1) of Section 90 by the Finance Act, 2003, w.e.f. 1-4-2004.(a) for the granting of relief in respect of (i) income on which have been paid both … cent of gross amount of royalties or fee for technical services. Article 9(2) provides taxes not more than 50 per cent of tax chargeable in other State. Therefore, clause 2 of article 25 of the Korean agreement

Pawan Kumar and ors. Vs. Directorate of Revenue Intelligence

Court : Delhi

Subject : Criminal

Acts : Customs Act, 1962 - Sections 8, 11, 14, 27, 50(2), 111, 104, 113, 123, 132, 135, 135(1), 135(2), 136, 136(1) and 136(2); Finance Act, 2003; Income Tax Act, 1961 - Sections 43B; Finance Act, 1987; Indian Penal Code (IPC) - Sections 107; Foreign Exchange Regulation Act - Sections 18 and 67

Reported in : 2007(94)DRJ566; 2007(218)ELT331(Del)

135 of the Customs Act. This submission was based on the amendment in the Act made by the Finance Act, 2003, which had brought in the activities of fraudulent claim of duty drawback within the four corners of punishing … filed complaint against six accused persons alleging that they have committed certain acts, which are offences punishable under Sections 132 and 135(1)(a) of the Customs Act. The allegations, stated in nutshell, against these accused persons are that … of Section 18 and 67 of FERA read with Section 11 and 50(2) of the Customs Act and hence, punishable under Section 135 of the

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 first two introduced by FA 1994, the last four substituted by FA 2001). The familiar provisions of section 50 of TMA 1970, relating to procedure before the Commissioners (now the First-tier Tribunal) were also amended by those

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

Court : Delhi

Subject : Direct Taxation

begins.13. Sub-section (9) to Section 10B before it was deleted/omitted with effect from 1st April, 2004 by the Finance Act, 2003 used to read as under:―‖(9) Where during any previous year, the ownership or the beneficial interest in the … assessment years, comprising of a deduction of 100% of export profits for five years followed by deduction of 50% of export profits for subsequent two years. The proposal shall have the effect of extending the deduction under

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

Hindustan Coco-cola Beverage(P) Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Service Tax

23.12.2002. Pursuant to the said Notifications, certain benefits were availed of by the assessees. At that juncture, The Finance Act, 2003 (for brevity “the Act”) was brought into force and by virtue of Section 153 of the Act certain … The notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), Nos. G.S.R. 508 (E), dated the 8th July, 1999 and G.S.R. 509 (E), dated the 8th July, 1999, issued under sub-section

Gurcharan Singh Vs. Directorate of Revenue Intelligence

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 2, 2(33), 2(41), 8, 11, 13, 50, 76, 77, 104, 111, 113, 123, 132, 135, 135(1), 135B, 136 and 136(1); Customs (Amendment) Act, 2003; Finance Act, 2003 - Sections 109; Foreign Exchange Regulation Act, 1973 - Sections 14, 14(1), 15 and 18; Code of Criminal Procedure (CrPC) - Sections 482; Finance (No. 2) Act, 1991; Foreign Trade (Development and Regulation) Rules, 1993 - Rule 11

Reported in : 2008(1)ALD(Cri)968; 2008CriLJ2238; 2008(128)ECC5; 2008(154)LC5(SC); 2008(224)ELT497(SC); JT2008(4)SC383; 2008(4)SCALE403; 2008AIRSCW2280; 2008(2)AICLR821; 2008(3)Supreme28

entry of goods which was even otherwise covered. It is in that contingency that Section 109 of the Finance Act, 2003 provided:109. In Section 113 of the Customs Act, -(a) in Clauses (c), (e), (f), (g) and (h), the … of goods of any specified description. The Notification can be issued for the purpose mentioned in Sub-section (2). Section 50 provides for presenting the entry of goods for exportation.50. Entry of goods for exportation. - (1) The exporter