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Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

justified.19. Then reliance is placed on explanation which is added below Section 65(105). That explanation was added by Finance Act, 2005 with effect from 16-6-2005. That explanation reads as under:Explanation - For the removal of doubts, it is hereby … furnish the prescribed return. Section 78 deals with the penalty for suppression the value of the taxable service. Section 79 deals with penalty for failure to comply with notice. Section 94 of the Act empowers the Central Government

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (2007)(122)ECC248

views.3. Section 35B(2) of the Central Excise Act, 1944 prior to its amendment by Section 79 of the Finance Act, 2005 at the relevant point of time read as follows: (2) The Commissioner of Central Excise may, if he

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

Court : Mumbai

Subject : Service Tax

Matched in: Parties M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India through the Secretary, Ministry of Finance, Department of Revenue and Another

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

The assessee was asked to explain why disallowance should not be made under Section 40(a)(ia) as amended by Finance Act, 2008 with retrospective effect from 1st April, 2005. The assessee filed written submissions that they had not claimed … note on clauses and the memorandum explaining the amendments to Section 40(a)(ia) reproduced in (2010) 321 ITR Statutes 79 reads:“Notes on Clauses: Clause 12 of the Bill seeks to amend section 40 of the Income-tax Act relating

Zee Telefilms Ltd. and Star India Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(110)ECC582

calculated by reference to the appropriate rate card.2.3 Extract of the relevant statutory provision of Chapter V of Finance Act, 1994 relating to advertising agency service, as they exist, at the material time are: advertising agency" means, any … facts herein, & relying upon in Glaxo Smithkline Pharmaceuticals Ltd. reported at 2005 (188) ELT 171 (Tri-Mum) when it was held as under: When an … 1944 provides that notwithstanding anything containing in the penal provisions of Section 76, Section 77, Section 78 and Section 79 no penalty shall be imposable on the assessee for any failure referred to in the said provisions if

Sre Venkateswara Hi-tech Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2007)6STR139

a show-cause notice on 18.01.2006 for imposing penalties on the party under Sections 76 and 77 of the Finance Act, 1994 for not having paid Service Tax in time and not having filed Service Tax returns. The proposal … certain cases. 80. - Notwithstanding anything contained in the provisions of Section 76, Section 77, Section 78 or Section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if

M.H.Jawahirullah Vs. Government of Tamil Nadu

Court : Chennai

Subject : Land Acquisition

discharge the functions as a quasi judicial authority and therefore he should have special knowledge in law, administration, finance etc., Therefore, the absence of prescribing such qualification with specialised knowledge makes the said provision as illegal and … akin to the court system.77. The Apex Court by considering the entire scheme of the Right to Information Act 2005 and finding that the Information Commission is performing quasi judicial functions and therefore it is a judicial tribunal, … constitute a Wakf Board on following the due procedure set out in Section 14 of the Wakf Act, 1995. Writ Petition in W.P.No.33785 of 2012

Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)111ITD53(Delhi)

. The attention of the learned Authorised Representative was drawn to Section 14A which was inserted by the Finance Act, 2001 with retrospective effect from 1st April, 1962 as per which any expenditure incurred by the assessee in … ITA No. 2308/Del/2004 for asst. yr. 1999-2000;Escorts Finance Ltd. v. Dy. CIT (ITA No. 611/Del/2005 dt. 31st Aug., 2005).6.9. He also distinguished the decision of Delhi Bench of the Tribunal in the case of Hexa Securities &

Karnataka Power Transmission Corporation Vs. M/s Shamanur Sugars Limit ...

Court : Karnataka

Subject : Education

to be made by the Commission involves a very highly technical procedure, requiring working knowledge of law, engineering, finance, commerce, economics and management, It would be more appropriate and effective if a statutory appeal is provided to … for about 32 weeks was prepared in accordance with Open Access Regulations, 2005 of GERC and Open Access Regulation, 2008 of GERC. Subsequently, on representation … and functions of the SLDC are now sought to be curtailed by CERC in exercise of powers under Section 79 of the Act. 7.23. In support thereof, he relies on the decision in the case of Godawari Power

M.S. Padmarajaiah, Senior Advocate Vs. the Secretary, Department of Fi ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80 and 80C; Finance Act, 2005

Reported in : ILR2009KAR2437; [2009]183TAXMAN209(Kar); 2008(4)KCCR2801; 2008AIHC236(Kar)

Matched in: Parties M.S. Padmarajaiah, Senior Advocate Vs. the Secretary, Department of Finance, Government of Karnataka and ors.