Advanced Search Results

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu Udyog Bharati and Anr. v. Union of India and … in the prescribed form and verified in the prescribed manner, a quarterly return. Sections 71, 72, 73 and 74 deal with the filing of returns, provisions for assessment, reopening of assessments and rectification of mistakes of assessment

Maharashtra State Electricity Distribution Company Limited Vs. Maharas ...

Court : Supreme Court of India

Subject : Land Acquisition

MAHARASHTRA ELECTRICITY REGULATORY COMMISSION & ORS. .…Respondent(s) JUDGMENT Indira Banerjee, J.This appeal, under Section 125 of the Electricity Act 2003, is against a judgment and order dated 27th April 2021 passed by the Appellate Tribunal for Electricity, hereinafter … SCC13620 “43. …..On a conspectus of the above authorities, the law on compensation for breach of contract under Section 74 can be stated to be as follows:- 43.1. Where a sum is named in a contract as a … with carrying cost or actual cost incurred because any interest paid for finances raised cannot have any nexus to the LPS as it is not

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 … and specified in written contracts which are payable upon breach by delay in completion of contract essentially under Section 74 of the Indian Contract Act, 1872 which runs thus: 74. Compensation for breach of contract where penalty stipulated

Lason India Pvt. Ltd. (Formerly Vs. the Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2008)301ITR306(Chennai)

Section 10B and not to the other business. He also submitted that Section 10B has been amended by Finance Act, 2002 w.e.f. 01-04-2003 and assessee is now entitled only to 90% of deduction and therefore the deduction available … (ii) no loss referred to in Sub-section (1) of Section 72 or Sub-section (1) or Sub-section (3) of Section 74, in so far as such loss relates to the business of the undertaking, shall be carried forward or

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … the judgment of a learned Single Judge of this Court reported in 2003 CLC 601 in the matter of GTC Limited v/s Royal Consulting RV … facie view of the factors enumerated in Section 45 of the Act. 74. There are distinct advantages in veering to the view that Section 45 … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,

The Commissioner of Central Vs. V.M. Tourist Home

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)11STJ250CESTAT(Bang.)alore

impose higher penalty on the assessee. The Assistant Commissioner without examining the provisions of Section 74 of the Finance Act, has reviewed his order and imposed higher penalty by Order-in-Original No. 21/2005 dated 03.06.2005. This was challenged by

The Commissioner of Income Tax-8 Vs. M/s. Shantivijay Jewels Ltd.

Court : Mumbai

Subject : Direct Taxation

this section shall not apply to him for any of the relevant assessment years. (9) Omitted by the Finance Act, 2003, w.e.f. 1-4-2004. (9A) Omitted by the Finance Act, 2003, w.e.f. 1-4-2004. Explanation 1.— Omitted by the Finance Act, … (ii) no loss referred to in sub-section (1) of section 72 or sub-section (1) or sub-section (3) of section 74, in so far as such loss relates to the business of the undertaking, shall be carried forward or

Cce, Chennai Vs. M/S. Shree Mookambika Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

interest was demanded and a penalty of Rs.57,200/- was imposed under the provision of Section 76 of the Finance Act, 1994 as amended for belated payment of tax during the period 1.9.1999 to 30.9.2002. Show-cause notice dated 22.6.2004 … as amended for belated payment of tax during the period 1.9.1999 to 30.9.2002. Show-cause notice dated 22.6.2004 under Section 74 was issued proposing modification of the Order-in-Original by revising the penalty imposed under Section 76 which was calculated

Swarup Vegetable Products Indus. Vs. Jt. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)93ITD279(Delhi)

raised by the learned counsel for the assessee is with regard to the amendment in Section 43B by Finance Act, 2003 through which the second proviso which lay down the period in which the P.F. and E.S.I. are to … placed reliance upon the orders of the Tribunal in the case of DCIT v. Daipur Distillery Co. Ltd. 74 TTJ 193 and Prem Cable. P. Ltd. v. ACIT 56 ITD 382 in which it has been held

M.T.N.L. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of Rs. 6,72,205/- on delayed payment of service tax @ 1.5% per month Under Section 75 of the Finance Act, 1994. The show cause notice was adjudicated by the Dy. Commissioner under Order-in-Original No. 3/98 dated 19-11-98, by … Revenue, it was pleaded that the original authority has issued the show cause notice within his power Under Section 74 for rectification of mistake. The mistake was in calculation of the demand and, therefore, it was correctly issued