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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.

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

80 HHC as contended on behalf of the assessee. Section 80 HHC Sub-section 1B was introduced by the Finance Act with effect from 1.4.2001 so as to phase out the deduction completely by assessment year 2005- 06. Section

M/S. Srilankan Airlines Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

duty demand on this count is confirmed penalty on them should be waived by invoking the provisions of Section 80 of the Finance Act, 1994. He submits that the Airline Industry was corresponding with the authorities in the … have considered this submission. We find that the notification is a fresh notification issued under section 93(1) of Finance Act, 1994 providing an exemption which was not in force on the date prior to the issue of such … from 15.3.2005. When Notification No. 10/2005-ST was issued, Export of Service Rules, 2005 was also notified by Notification No. 9/2005-ST dated 3.3.2005 to be effective

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the relevant provisions of the Finance Act, 2004 are not being reproduced here.19(v). In so far as the Finance Act, 2005 is concerned, it re-defined the term 'broadcasting' under Section 65(16). Section 65(16) of the Finance Act, 2005 is

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.)

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

Shri Ganta Ramanaiah Naidu Vs. the Commissioner of Central Excise, Gun ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

and confirmed the demand and interest and also imposed penalties under Section 76, 77 and 78 of the Finance Act, 1994. Aggrieved by such an order, the assessee are before us in appeal. 4. Ld. Counsel on behalf … of undertaking from the assessee. Consequently, the said activity was exempted by the CBEC. Hence the provisions of Section 80 can be invoked in the case and the penalties imposed under Section 76, 77 and 78 of the … service tax liability on services rendered by the appellant during the period 2005-06 to 1.6.2007 under the category of ‘site formation and clearance, excavation and

Commssioner of Income Tax Vs. Haryana Minerals Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [2009]313ITR318(P& H)

Section 80HHC of the Act applicable to the case of the assessee as if the amendment made by Finance Act No. 2 of 1991 was retrospective. This has to be treated as legally unsustainable in view of the … in holding that merchandise exported by the assessee do not constitute 'minerals and Ores' within the meaning of Section 80-HHC(2)(b)(ii); and 2. Whether on the facts and in the circumstances of the case, the Hon'ble Tribunal was right

Commissioner of Income Tax Vs. M/S Classic Binding Industries

Court : Supreme Court of India

Subject : Direct Taxation

of “units” established in certain special category States. Thus, Section 80-IC came to be inserted by virtue of Finance Act, 2003, applicable with effect from 1st April, 2004. At this point., It may only be noticed that correspondingly … comprised of nine partners during the relevant assessment year. The assessee started its business activity/operation on 11th July, 2005 and initial Assessment Year for claim of deduction under Section 80-IC of the Act was Assessment Year 2006-07.

Noida Catering Service Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)12STJ62CESTATNew(Delhi)

pointed out they immediately paid the amount of Service Tax along with interest. The appellant contention is that Section 80 of the Finance Act provided that notwithstanding any point in the provisions of Section 76 and 77 or … impugned order. In the present appeal, the only challenge is regarding imposition of penalty under Section 78 of Finance Act, 1994.2. The appellants were providing outdoor catering service and Service Tax was levied on outdoor caterer with effect … on outdoor caterer with effect from 10.9.04. In the month of August 2005, summons were issued to the appellant and the appellant immediately got registered

Vipul Motors (P) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)9STR220

proceedings imposed penalty on the appellant in terms of provisions of Section 75A, 76 and 78 of the Finance Act 1944 (sic)(1994), by reviewing the order passed by the Assistant Commissioner vide which he did not impose any … by the Assistant Commissioner vide which he did not impose any penalty in terms of the provisions of Section 80.2. The appellant is engaged in the business of arranging finance/loans for its customers from various banks and institutions.