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Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … information has been provided to an applicant, he would have to proceed against the authorities under the RTI Act, 2005. An incorrect response under the RTI Act cannot affect the proceedings initiated under the Finance Act, 1994. The … tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and also a hearing notice dated 13th August, 2013 issued

M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

Subject : MRTP

PRAYING TO STRIKE DOWN THE PROVISIONS OF CHAPTER XII-H INSERTED IN THE INCOME TAX ACT, 1961 BY THE FINANCE ACT, 2005 WITH EFFECT FROM14.2005 AS OFFENDING THE PROVISIONS OF ARTICLE14OF THE CONSTITUTION OF INDIA AND AS BEING BEYOND THE … SHILPASHREE BUILDING STERLING TALKIES ROAD VIDYARANYA COMPLEX VISHVESHWANAGAR, MYSORE-570 008 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE2(1),MYSORE3 3 THE UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI. .. RESPONDENTS (BY

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

entries in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did … pan masala containing tobacco for the period (Financial Year) 2005-2006. This order has been passed by respondent No.3. 3. The writ petition is filed by contending that the petitioner in this writ petition is a private limited

In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2007)289ITR369AAR

scope of FBT, it will be apposite to refer to the material provisions of the Act. By the Finance Act, 2005 Chapter XII-H which comprises of Sections 115W to 115WL, was inserted in the Act w.e.f. 1st April, 2006. 115WA. … is only when they cannot be guantified, they will not be brought under FBT. Answers to question Nos. 34 and 78 would show that the applicant falls within the ambit of Clause (F) to Sub-section (2) of

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

the Customs Excise & Service Tax Appellate Tribunal, Circuit Bench at Cochin in Final Order No. 477 of 2005, Appeal No. ST/36/2004 was allowed. 3. The basic fact of the matter is not in dispute. Appellant herein … as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … the rate specified in Section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable

The Commissioner of Income-tax. Vs. Shri Bharat R. RuiA.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(3), 43(5) ; Securities Contracts (Regulation) Act, 1956 - Sections 2(ac), 2(h), 18A ;

speculative business. 6) Mr. Gupta further submitted that clause (d) inserted to the proviso to Section 43(5) by Finance Act, 2005 specifically provides that with effect from 1/4/2006 exchange permitted derivative transaction shall not be deemed to be a … is, whether the derivative transactions fell outside the scope of main Section 43(5) of the IT Act. 25) Chapter IV of the Act contains provisions relating to the computation of profits and gains of business or profession. … HUF engaged in the business of trading in shares and securities, etc. 3) In the assessment year 2003-04, the assessee had entered into certain transactions

Smt. Bhanuben Chimanlal Malavia Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2006)100TTJ(Rajkot.)337

the meantime. The Revenue's argument related to the provisions of Section 14A, which has been inserted by the Finance Act, 2001 with retrospective effect from 1st April, 1962. On a plain reading of the provisions of Section 14A, … of Section 14A not only covers the expenditure being claimed as deduction, while computing the total income under Chapter IV, but also the claim of set off/carry forward of the capital loss suffered in due course of … the AO observed that in the original return of income filed on 30th Oct., 2001 the assessee disclosed total income at Rs. 1,39,829 comprising interest

In Re: the Population Council Inc.

Court : Authority for Advance Rulings

Subject : Direct Taxation

the applicant is liable to pay the FBT'.6. Here it will be of interest to note that by Finance Act, 2005, Chapter XII-H (containing Sections 115WA and 115WB) is inserted in the Act w.e.f. 1st April, 2006. The caption of … Sinha, Members Income Tax Act, 1961 - Sections 2(17), 4, 5, 5(2), 10(23C), 11, 12AA, 13(7), 28, 29, 30 to 43D, 115BBC, 115W, 115WA, 115WA(1), 115WA(2), 115WB, 115WC and 245Q(1); Finance Act, 2005 Warburton v. Loveland (1832)

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

but does not include road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam;‖ 4. By Finance Act 2005 service tax was imposed under Section 65(105)(zzq) on any service provided or to be provided, to any person … as under:―SECTION67 Valuation of taxable services for charging service tax. - (1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall, … versus UOI AND ANR. .. Respondents Through Mr.Rajeeve Mehra, Addl. Solicitor Page 3 of 51 General with Mr. Mukesh Anand and Mr. Ashish Virmani for

Shridhar c.shetty (Deceased) Thr. Lrs. Vs. addl.collector and Competen ...

Court : Supreme Court of India

Subject : Land Acquisition

mortgage in favour of any financial institutions specified in sub­section (1) of section 19 of the for raising finance for the purpose of construction of any one of the tenements mentioned above, breach of this conditions shall … -(1) Notwithstanding anything contained in any of the foregoing provisions of this Chapter- (a) where any person holds vacant land in excess of the ceiling … was invited to provisions of Sections 20 and 21 of the Act. 3 It was next submitted that respondent no.1 did not have any statutory … under the conditions of exemption granted under Sections 20 and 21 of the Urban Land (Ceiling and Regulation) Act, 1976 (hereinafter referred to as the Act”) (since repealed in 1999). The Additional Commissioner, 1 Konkan Division, Mumbai