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Bharat Sanchar Nigam Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 25; Value Added Tax Act, 2005 - Sections 39 and 41(1)

Taxes, Patliputra Circle, Patna, imposed on it the penalty of Rs. 3,50,37,414.82 under Section 25(ka) of the Bihar Finance Act, 1981 and Section 41(1) of the Value Added Tax Act, 2005. He gave a notice to the petitioner

Mukesh Kumar JaIn Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : FERALimitation

Acts : Foreign Exchange Regulation Act, 1973 - Sections 8(1), 33, 34, 36, 37, 38, 39, 40, 41, 51 and 63; ;Adjudication Proceedings and Appeal Rules, 1974 - Rule 3

Reported in : 2003(3)MPLJ568; [2004]55SCL387(MP)

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … continued to be retained by the Assistant Director, Enforcement Directorate. Petitioner submits that the maximum period provided under Section 41 of FERA is six months, if proceedings does not commence under Section 51. Detention is illegal and without

Kwality Ice Creams (India) Ltd. Vs. Commissioner of Income Tax.

Court : Kolkata

Subject : Direct Taxation

support of his legal contention he has sought reliance on the Supreme Court decisions in case of PNB Finance Ltd. vs. CIT reported in (2008) 307 ITR 75 (SC), CIT vs. B.C.Srinivasa Setty reported in (1981) 128 … of the agreement was a capital receipt to which the provisions of Section 50(1) of the Income Tax Act, 1961 had no application and no capital gains could be assessed and the purported findings of the Tribunal … tax in respect of depreciable assets which were earlier assessable under Section 41(2) of the Act and now assessable under Section 50 of the Act

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Direct Taxation

Matched in: Advocate Present for the Applicant Mr. Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM(Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr. S.D.Kapila, Advocate.

Anil S/O Bharatmal Vohra Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : ElectionCivil

Reported in : 2009(4)MPHT194

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … (Mandi Samiti Ka Nirvachan) Rules, 1997 (for short 'the Rules').3. The State Government exercising its powers conferred by Section 41(1)B of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972 (for short 'the Adhiniyam') nominated various members to the

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … of roads under taxable head of commercial or industrial construction service redundant. 41. Mr. Sridharan submits that it could never be the intention of the … runways; (iii) site formation activity undertaken at roads. The dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax

Akbar M K, vs Union Territory of Lakshadweep

Court : Kerala

actions as may be necessary for disaster management.”61. Chapter VI of the Act, 2005 deals with local authorities. Section 41 under Chapter VI speaks about functions of the local authority and it reads thus: WP(C):1079/2021 71 “41. Functions … of concerned Departments for which detailed instructions will be issued separately by Finance Department. The Village (Dweep) Panchayats and District Panchayat will function independently within … Thereafter, detailed orders were issued for managing the situation on 25.03.2020 under the provisions of the Disaster Management Act, 2005.14. It was further contended that during the lockdown periodimposed by the Ministry of Home Affairs, no movement other

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.

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 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 … make payment of the service tax on behalf of the foreign company.8. Section 65 of the Finance Act, 1994 provides for levy of service tax

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 … of certain terms relevant to income from profits and gains of business or profession.43. In sections 28 to 41 and in this section, unless the context otherwise requires -(1) to (4) -------(5) "speculative transaction" means a transaction

industrial Finance Corpn. of Vs. Joint/Additional Commissioner

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)99ITD639(Delhi)

129.0618 crores created during the year. The assessee argued that provisions of Section 41(4A) were inserted by the Finance Act, 1997 w.e.f. 1-4-1998 only. The learned Assessing Officer held that by merely showing first the amount of Rs.