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Timken France Sas Vs. Director of Income-tax

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2008)BusLR60

the effect of inflation vide CBDT circular No. 636 dated 31.8.1992 containing explanatory Notes on the provisions of Finance Act, 1992. The cost of acquisition of asset and the cost of improvement thereto are inflated to arrive at … Stock Exchange and the National Stock Exchange. While so, on 14th November, 2005 the applicant sold its entire share-holding consisting of original and bonus shares … shares to the Indian promoters of NRB and submitted that all the conditions requisite to attract proviso to Section 112(1) were complied and therefore computation of tax on long-term capital gains on the sale of original shares should

Timken France Sas Vs. Director of Income-tax (international Taxation) ...

Court : Authority for Advance Rulings

Subject : Direct Taxation

the effect of inflation vide CBDT circular No. 636 dated 31.8.1992 containing explanatory Notes on the provisions of Finance Act, 1992. The cost of acquisition of asset and the cost of improvement thereto are inflated to arrive at … Stock Exchange and the National Stock Exchange. While so, on 14th November, 2005 the applicant sold its entire share-holding consisting of original and bonus shares … shares of NRB Bearing Ltd will be 10% of the amount of capital gains as per proviso to section 112(1) of the Act? 2. Whether on the stated facts and in law the tax payable on long-term capital

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : ExciseCivil

Acts : Central Excise Act, 1944; Central Excise Rules, 1944 - Rules 57A, 57B and 57C to 57V; Finance Act, 2000 - Sections 112; Constitution of India - Article 14

Reported in : 2005(190)ELT295(Kar)

Matched in: Citation 2005(190)ELT295(Kar)

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

would be necessary to extract herein relevant part of the notifications in question as also relevant part of Section 112 of the Finance Act, 2000 and such other related provisions.15. The Finance Act, 2000 received the assent of … any time during the period commencing on and from 16th March, 1995 and ending with the day of Finance Act, 2000 which received assent of the President on 1st April, 2000.In Civil Appeal No. 476 of 2003:The appellants … this Court in Central Excise, Meerut v. Rama Vision Ltd. reported in 2005 (181) ELT 201 (SC), wherein it was held by this Court that

Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision … Modvat credit. However, a review petition was filed, which was allowed, vide judgment dated 8.11.2004, reported in : 2005(180)ELT3(SC) , wherein it was found, that inadvertently attention of the Court was not drawn to provisions of Section

Cairn Uk Holdings Limited Vs. Director of Income-tax

Court : Delhi

Subject : Land Acquisition

was applicable to listed securities, units and zero coupon bonds which were included by Finance Act 2000 and 2005. The third proviso to Section 48 introduced by Finance 1997 ordains that nothing contained in the second proviso … the object of the provision, was rejected by referring to:(a) Paragraph 41 of the explanatory notes of the Finance Act, 1999 and emphasis was laid on the words ―all assessees‖ paragraph 41. Proviso to Section 112(1) was not

Dr Js Moroka Municipality and Others Vs. Bertram (Pty) Limited and Ano ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

. . for prospective contractors on tenders or other bids above a prescribed value.[8] (f) On 30 May 2005, the Municipal Supply Chain Regulations were promulgated under s 168 of the Municipal Finance Act.[9]Regulation 43 thereof provides: … services. (e) Section 112(1) of the Local Government: Municipal Finance and Management Act 56 of 2003 (the Municipal Finance Act), requires a municipal supply chain management policy to also comply with a regulatory framework that covers as a

Glaxo Smith Kline Asia P. Ltd. Vs.assess. Auth. Special Zone Trade

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … tax liability, on the entire service fee, received in connection with the franchise agreement.3. For the assessment year 2005-2006, the Delhi Value Added Tax authorities (hereafter “revenue” or “DVAT”) stated and took the position that royalty payments … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Mc Donalds India Pvt. Ltd. Vs.commissioner of T&t

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … tax liability, on the entire service fee, received in connection with the franchise agreement.3. For the assessment year 2005-2006, the Delhi Value Added Tax authorities (hereafter “revenue” or “DVAT”) stated and took the position that royalty payments … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Bikanerwala Foods Pvt. Ltd. Vs.uoi and Ors.

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … tax liability, on the entire service fee, received in connection with the franchise agreement.3. For the assessment year 2005-2006, the Delhi Value Added Tax authorities (hereafter “revenue” or “DVAT”) stated and took the position that royalty payments … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section