Advanced Search Results

Pradip J. Mehta Vs. Commissioner of Income Tax, Ahmedabad

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5, 5(1), 6, 6(6) and 256(1); Indian Income Tax Act, 1922 - Sections 4B; Finance Act, 2003; Central Excise Act; Travancore Income Tax Rules

Reported in : (2008)216CTR(SC)1; [2008]300ITR231(SC); 2008(2)JKJ39[SC]; JT2008(5)SC614; 2008(6)SCALE675; 2008AIRSCW3398

satisfied.23. It may be noted here that the Parliament has amended Section 6(6) of the 1961 Act by Finance Act 2003 w.e.f. 1st April, 2004, which reads as under:Section 6(6) A person is said to be 'not ordinarily resident'

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of … unloading / loading and charges for lighterage and local transportation services rendered within the port area. * In 2003-2004, Shreejis major income was shown under the Head lighterage and shore handling, which stood at Rs.16.93 Crores. In

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … policy and issue directions etc.); other enactments such as Airports Economic Regulatory Authority of India, 2008; The Electricity Act, 2003 (Section 79 and various sub-sections enabling determination of policy, the Tariff, Regulations of Tariffs, facilitation of inter-State transmission of … constituted in the States - The State Electricity Regulatory Commissions, under Section 82(1). The Chairperson and members of the State Commissions are to be appointed

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 … disclosed to them. 19. Mention should also be made of the provision which VATA 1994 makes for appeals. Section 82(1) provides that a reference to a tribunal is a reference to a tribunal constituted in accordance with Schedule

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

was entered in the name of purchaser. The Tehsildar, Raniwada moved a reference application as per provisions of Section 82 of the Rajasthan Land Revenue Act, 1956 to the Collector, Jalore on the ground that the sale aforesaid … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks

Vijayanand Roadlines Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(105)ECC437

interest and imposed penalty of Rs. 100/- per day under Section 76 of the Chapter V of the Finance Act, 1994. On appeal, they were not successful. The Commissioner (Appeals) held that the availment of credit in terms … service from 14.5.2003 to 31.3.2004. They had not utilized the credit for payment of service tax from May 2003 to November 2003, but had paid the entire service tax in cash. However, they utilized the accumulated Input … NIL 256748.00 November 2003 158534.49 129097.00 45184.00 129097.00 NIL 301932.00 December 2003 82764.38 144480.00 50568.00 NIL 144480.00 208020 January 2004 361252.17 138166.00 48358.00 NIL 138166.00

Shri Rama Multi Tech Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)568

appellant that the amendment to Section 36(1)(iii) is w.e.f. 1st April, 2004, which has been introduced by the Finance Act, 2003, which is reproduced as under : 'Provided that any amount of the interest paid in respect of capital … Discount Co. Ltd. (1970) 75 ITR 191 (SC), CIT v. Chunilal V. Mehta & Sons (P) Ltd. (1971) 82 ITR 54 (SC), CIT v. Associated Fibre & Rubber Industries (P) Ltd. (1999) 236 ITR 471 (SC) and

Commissioner of Income Tax Vs. Oriental Insurance Co. Ltd.

Court : Allahabad

Subject : Direct Taxation

be applicable for all purposes of the Income Tax Act." 14. It is relevant to mention that by Finance Act, 2003, Section 194A has been amended and following clause in sub section (3) has been inserted with effect from 1st

Barmecha'S Impex (P) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)7SOT26(Mum.)

also in the light of Explanation 4 brought into statute book with effect from 1-4-2004 onwards by the Finance Act, 2003.On the other hand, the learned Departmental Representative supported the orders of the revenue authorities. Relying upon the decisions … the assessee is directed against the order of the Commissioner (Appeals) in disallowing the claim for exemption under section 10A of the Income Tax Act, 1961.In this case the assessee filed the return on 22-10-2001 declaring income

Barmecha'S Impex (P) Ltd. Vs. Deputy Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)105TTJ(Mum.)533

also in the light of Expln. 4 brought into statute book w.e.f. 1st April, 2004 onwards by the Finance Act, 2003.15. On the other hand, the learned Departmental Representative supported the orders of the Revenue authorities. Relying upon the … the assessee is directed against the order of the CIT (A) in disallowing the claim for exemption under Section 10A of the IT Act, 1961.3. In this case the assessee filed the return on 22nd Oct., 2001