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Assistant Commissioner of Income Vs. Suretech Hospital and Research

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)104TTJ(Nag.)869

learned Counsel. Respectfully following the judgments cited above and Expln. 4 to Section 271(1)(c) which was amended by Finance Act, 2002, I am of the opinion that the said amendment is applicable from 1st April, 2003. The provisions

Deputy Commissioner of Income Tax, Ahmedabad Vs. Core Health Care Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 41, 43, 43(1), 80HH, 80I, 90(2) and 260A; Finance Act, 1986 - Sections 43(1); Finance Act, 2003

Reported in : 105(2008)CLT433(SC); (2008)215CTR(SC)1; [2008]298ITR194(SC); JT2008(2)SC367; 2008(2)SCALE327; (2008)2SCC465; 2008AIRSCW1425

proviso has since been inserted in Section 36(1)(iii) of the 1961 Act. That proviso has been inserted by Finance Act, 2003 w.e.f. 1.4.2004. Hence, the said proviso will not apply to the facts of the present case. Further, in

Kushal Fertilisers (P) Ltd. Vs. the Commissioner of Customs and Centra ...

Court : Supreme Court of India

Subject : CompanyExcise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 11A, 11A(1), 35C, 35G, 35G(1) and 35G(3); Finance Act, 1996 - Sections 70; Finance Act, 2003 - Sections 144; Customs Act, 1944 - Sections 11A; Central Excise Rules, 1944 - Rules 174 and 209A

Reported in : 2009(167)LC1(SC); 2009(238)ELT21(SC); 2009(7)SCALE476; (2009)13SCC515:2009AIRSCW4416

the Act provided for a reference. However, the said provision was also substituted by Section 144 of the Finance Act, 2003 (Act No. 32 of 2003), relevant provisions whereof read as under:35G. Appeal to High Court (1) An appeal

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

Matched in: Advocate S.N. Soparkar, Sr. Adv.,; Swati Soparkar, Adv. for Petitioner No. 1 in Tax Appeal No. 539 of 2003 and Manish R. Bhatt, Adv. for Respondent No. 1 in Tax Appeal No. 539 of 2003 and Special Civil Application Nos. 3605 and 3960 of 2004,;

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in Finance Act, 1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance Act 2004. Finally the

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

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

with amendments in Section 158BE, would be prospective i.e. it will take effect from 1st June, 2002. (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective.

Tamilnadu Cements Corporation Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)8STT492

the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the Finance Act, 2003, Section 71A was inserted in the Finance Act, 1994. This new provision cast a liability on recipients of GTO

Standard Fireworks Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)13STJ333CESTAT(Chennai)

the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the Finance Act, 2003, Section 71A was inserted in the Finance Act, 1994. This new provision cast a liability on recipients of GTO

Cpc (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)7STR191

finding and also the finding in the impugned order to the effect that Section 71 A of the Finance Act, 2003 had not relaxed the requirement to pay service tax on Goods Transport Operator's service availed by the appellants