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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

(ii), (iii), (iv) and (v) above; andvii. the additional duty of excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003), paid on any inputs or capital goods received in the factory on or after the … 66 of the Finance Act; and(x) the Education Cess on taxable services leviable under Section 91 read with Section 95 of the Finance (No. 2) Act, 2004 (23 of 2004), paid on-(i) any input or capital goods received

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

cent of the gross amount charged by the service provider) even under the Finance Act, 2002.19(iii). Under the Finance Act, 2003, the term 'broadcasting' was re-defined through Section 65(15), which is being extracted hereunder:65. Definitions.- In this Chapter, unless

Jagatdal Jute and Industries Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)1SOT210(Kol.)

the return of income for the year, is unsustainable in law particularly in view of amendments, introduced by Finance Act, 2003 in section 43B of Income Tax Act, 1961, which are to be treated as having retrospective effect covering

Union of India and anr. Vs. Suresh Chandra

Court : Delhi

Subject : Education

Anr. In said case, amongst other aspects, the Court was dealing with clause (iii) of Section 95 of Finance Act, 1995 which prescribes that the provisions of Section 95 shall not apply to any person in respect of … The next promotional post as claimed by him was the post of Director (Sugar Technical).12. In the year 2003 an FIR bearing No.320/2003 under Sections 420/466/468/473/474/476/120-B IPC was registered against the respondent and other persons regarding some

Cellular Operators Association of India and Others vs.union of India a ...

Court : Delhi

Subject : Service Tax

1st March, 2015. EC and SHE were also abolished and ceased to be payable on taxable services when Section 95 of Finance Act (No.2) 2004 and Section 140 of Finance Act, 2007 were omitted by Finance Act, 2015. … of EC on excisable goods and taxable services. SHE on excisable goods and taxable services was imposed vide Finance Act, 2007.3. Under the CENVAT Credit Rules, 2004 (CCR, for short), credit of EC and SHE was admissible and

income Tax Officer Vs. Ranisati Fabric Mills P. Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)116TTJ(Mum.)177

366 in which it has been held that the omission of the second proviso to Section 43B by Finance Act, 2003 w.e.f. 1-4-2004 has no retrospective operation so as to make it applicable to the earlier period and therefore

The Commissioner of Income-tax Vs. Synergy Financial Exchange Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 41, 43, 43B and 43(3); Provident Fund Act; Finance Act, 1995; Finance (Amendment) Act, 2003

Reported in : (2006)205CTR(Mad)481; [2007]288ITR366(Mad); (2006)4MLJ1411

1994-95, the second proviso to Section 43-B, as then in force, of course, which stands omitted by the Finance Act, 2003 with effect from 1.4.2004, imposed a further condition that no deduction shall, in respect of any sum referred

Ms. Mina Fusade, Legal Heir of the Late Prince Sayajirao Gaekwar Vs. M ...

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1); Finance Act, 1998 - Sections 87, 88, 90(1) and 95; Arbitration Act - Sections 17, 30 and 39(1); Limitation Act - Sections 5; Income Tax Act, 1961 - Sections 143(3) and 264; Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Order 9, Rule 13

Reported in : (2005)107BOMLR1160; (2006)201CTR(Bom)207; [2006]285ITR229(Bom)

Commissioner of Income-tax, who is the designated authority under Section 87(b)(i) of the Finance (No. 2) Act, 1998 ('Finance Act' for short), vide order-cum-intimation dated 10th March, 1999 rejected the applications-cum-declarations made by the petitioner under KVS Scheme … and contrary to the record.12. According to Mr. Joshi, disqualification under Section 95(i)(c) of the Finance Act applies only to the case where no appeal … the Apex Court in the case of Commr. of C.Ex. v. Smithkline Beecham Co. Health C. Ltd., : 2003ECR10(SC) needs reference; wherein two judge Bench of the Apex Court in its short order held that in the

Commissioner of Income Tax, Rajkot Vs. Shatrusailya Digvijaysingh Jade ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 87, 90, 95, 143(3), 246 and 264; Wealth Tax Act, 1957; Finance Act, 1998 - Sections 86 to 98

Reported in : AIR2005SC4000; (2005)197CTR(SC)590; 2005(192)ELT3(SC); [2005]277ITR435(SC); JT2005(8)SC50; (2005)7SCC294; 2005(2)LC1425(SC)

Kar Vivad Samadhan Scheme (for short 'the Scheme'). The said Scheme was contained in Chapter IV of the Finance Act and consisted of Sections 86 to 98 (both inclusive). The said scheme came into force w.e.f. 1.9.1998 in … revisions filed by the assessee were time barred and as such they were not 'pending' in terms of Section 95(i)(c) of the said Scheme. 2. The undisputed facts which lie within a very narrow compass are as follows:In

Thomas Vs. Assistant Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 264; ;Finance (No. 2) Act, 1998 - Sections 85 and 89

Reported in : 2005(4)KLT443

petitioner had filed a declaration seeking the benefit of the Scheme as provided under Section 89 of the Finance (No. 2) Act 1998. However, the designated authority, the Commissioner of Income-tax took the view that the declaration … date when the declaration under the Scheme was filed. It is contended by the learned Counsel that Section 95(i)(c) does not postulate that the revision petition ought to have been admitted and pending on the date of