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Swapan Kumar Pal Vs. Oil and Natural Gas Corporation Ltd. and ors.

Court : Guwahati

Subject : Service Tax

On the basis of the same NIT further work orders were also issued in subsequent years.2. Under the Finance Act, 1994, Chapter V was inserted introducing the concept of 'service tax'. Cab providers were also brought within the … liability to pay service tax vide letter dated December 5, 2005 (annexure 6). However, the ONGC did not accede to the prayer of the petitioner … department, he requested the ONGC to reimburse the service tax from the period from October, 2004 to August, 2005 by way of raising supplementary bills on December 29, 2005. Prior to that the ONGC was reminded about

Regency Exports (P) Ltd. Vs. Joint Cit Spl. Range 32

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)8SOT116(Mum.)

the said section then profits to that extent shall not qualify for deduction under any other provisions of Chapter VIA. The learned Commissioner (Appeals) then referred to Memorandum explaining the provisions in Finance (No. 2) Bill, 1998 … are permissible and whether section 80A would be operative on combined deductions.Sub-section (9A) to section 80-IA introduced by Finance Act (No. 2) of 1998 with effect from 1-4-1999 reads as under: "9A. Where any amount of profits and … ITAT (Bangalore) in Mittal Clothing Co. v. Dy. CIT (2005) 4 SOT 626 (Bang-Trib) held that when more than 100 per cent deduction of profits

Committee of Management, Shri Mohan Singh Inter College Through Its Ma ...

Court : Allahabad

Subject : Constitution

Reported in : [2007]289ITR224(All)

2004, 2005 and 2006 Examinations. It transpires from the record that under Chapter VI of Madhyamik Shiksha Parishad, Uttar Parishad Niyam Sangrah 1989-2003 (Amended upto … made which was issued on similar lines as to the G.O. for 2005 and 2006 examination by way of amendment.2. From a cumulative reading of … of unaided recognized Institutions has not been formulated by the State. So far as Teachers of these self financed institutions are concerned, these unaided recognized Institutions pay salary to their Teachers and other employees from their private … and Intermediate examinations conducted by the U.P. Board of High School and Intermediate constituted under the Intermediate Education Act, 1920 crystallizing from the facts on record, the submissions advanced across the bar and also the materials available … The order dated 1.11.2006 issuing notice and fixing 6thNov 2006 is being reproduced below.S.N. Srivastava, J.Learned Standing

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

the date of communication of the order without any reference either way regarding power to condone delay. By Finance Act, 1980, the Parliament accepted the public demand for setting up of an independent Appellate Tribunal for Customs and … Court in G. Narasimha Murthy v. District Collector in Writ Petition Nos. 25161 of 2004 and 1081 of 2005 reported in : 2006(3)ALD370 .8. On the other hand, Mr Harin Raval, learned Assistant Solicitor General has opposed … may appeal to the Commissioner of Central Excise (Appeals) [hereafter in this Chapter referred to an the Commissioner (Appeals)] within sixty days from the date … to condone the delay in filing the appeal beyond the period of 60 days is confined to delay for a further period of 30 days

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … No costs. Finance Act, 2003 - Section 154 - Cases Referred: R.C.Tobacco Pvt.Ltd Vs Union of India , 2005-SCC-7-725 … Eastern Region with effect from that date categorized pan masala covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act,1985 (hereinafter … background Policy,1997 vis-a-vis pan masala not containing tobacco. As detailed in paragraph 68 and 69 of the judgment and order sought to be reviewed, the

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.

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

S. Anandan, President Vs. the Assistant Labour Officer (inspector Unde ...

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(3)KLT347; 2012(3)KLJ233

Financing Scheme, 2005. 10. On the other hand, under the Shops Act, Chapter II deals with the hours of work, extra wages for overtime work, … Scheme, 1994, (2) LIC linked Group Gratuity Scheme, (3) Kerala Co-operative Societies Welfare and Development Scheme, 2004, (4) Financial Assistance from Welfare Fund Regulation, (5) Kerala Co-operative Subordinate Service Rules, 1962, and (6) State Co-operative Bank and … Code of Criminal Procedure. Petitioner is the accused in ST No.51 of 2005 on the file of the Judicial Magistrate of the First Class, Haripad. … the lower court against the petitioner alleging offence under Section 29 of the Kerala Shops and Commercial Establishments Act (hereinafter referred to as 'the Shops Act') with a plea that the petitioner, who is the President of

Cit Vs. A.V. Thomas Exports Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2008]296ITR603(Mad)

scope of the said provision has been considered by this Court in the case of CIT v. Elgi Finance Ltd. : [2006]286ITR674(Mad) , and the same reads as follows:.The law relating to the reassessment has undergone a … of earlier years are to be set off before allowing deduction under Chapter VI-A. The said decision, dated 5-3-1997, was not available at the time … P.P.S. Janarthana Raja, J.1. This appeal is filed under Section 260A of the Income Tax Act, 1961 by the revenue, against the order of the Income Tax Appellate Tribunal, Chennai Bench 'A', Chennai in … disclose fully and truly all material facts necessary for the assessment. (p. 678)5. The Tribunal has applied the correct principle of law and held as

South India Corpn. Ltd. Vs. the Addl. Commnr. of Income Tax and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 43C, 33AC, 115V to 115VZC, 115VA, 115VB, 115VC, 115VC, 115VD, 115VL, 115VP, 115VP(1), 115VP(3) and 246(1); Companies Act - Sections 13(1); Finance Act, 2004

Reported in : [2009]312ITR31(Ker); 2008(2)KLJ652; [2009]180TAXMAN319(Ker)

relied on the decision of the Apex Court in State of H.P. v. Gujarat Ambuja Cement Ltd. AIR 2005 SC 3936 and argued that once the fact situation for application of Chapter XII-G is established and the … Act, 1961, the 'Act', for short, providing special provisions relating to income of shipping companies, as per the Finance Act, 2004, hereinafter referred to as the 'Finance Act'.Chapter XII-G of the Act provides, among other things, a tonnage