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The Additional Commissioner, Central Excise, Madurai Vs. M/s. Strategi ...

Court : Chennai Madurai

Subject : Service Tax

in relation to erection, commissioning or installation fo plant, machinery or equipment." 12. By Section 88 of the Finance Act, 2005, Section 65(39a) was amended. The amended Section 65(39a) reads as follows: "(39a) 'erection, commissioning or installation' means any service … relation to commissioning or installation of plant, machinery or equipment". This came into effect on 01.07.2003. 11. By Section 90 of the Finance (No.2) Act, 2004, Section 65(28) was omitted and a new section 65(39a) was inserted with

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

Commissioner of Income Tax Vs. Concord Pharmaceuticals

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 3, 4, 37(4), 90, 90(2), 119, 253(2), 260A, 263, 268A, 268A(1), 268A(4), 268A(5) and 275(1); Finance Act, 2008; Kerala General Sales Tax Act, 1963 - Sections 3(1A) and 60; Income Tax Rules - Rule 47; Income Tax Appellate Tribunal Rules, 1963 - Rules 6 to 15

Reported in : (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

The Court's attention is invited to the provisions contained in Section 268A of the Act inserted by the Finance Act, 2008, with retrospective effect from 1st April, 1999. Sub-section (4) of Section 268A clearly states that the Tribunal … is erroneous on this ground as the CBDT Instruction No. 2 of 2005, dt. 24th Oct., 2005 1(2005) 198 CTR (St) 41] on which heavy … the status of residence as well as beneficial ownership of shares, is a circular within the meaning of Section 90, and, therefore, it must have the legal consequences contemplated by Section 90(2). In other words, the circular will

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

plaster, cement, asbestos, mica or other similar materials not elsewhere specified or included" underwent a change under the Finance Act, 1997 and, accordingly, three sub-headings came into existence from 1.4.1997, of which SH 6807.20 covered "blocks, slabs, concrete … (supra) as affirmed by the Supreme Court vide Excon Building Material Mfg. Co. Pvt. Ltd. vs. CCE, Bombay 2005 (186) ELT 263 (SC), the learned counsel submitted that the assessee in that case had never claimed that … duty of over Rs.3 crores against the appellant under the proviso to Section 11A(1) of the Central Excise Act. He also imposed a penalty of

Devarsons Private Ltd. Vs. U.P. Singh

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 119(2), 143(1A), 143(3), 234A, 234B and 234C; Finance Act, 1990

Reported in : (2006)203CTR(Guj)48; [2006]284ITR36(Guj)

Act), the petitioner addressed a letter dated 22nd January 1991 addressed to the assessing officer informing that, by Finance Act, 1990, export cash assistance had become taxable because of amendment with retrospective effect from 1st April 1967. Accordingly, … Chief Commissioner of Income Tax, Ahmedabad-1, an order came to be made by the respondent on 4th March 2005. He has reduced the interest by a sum of Rs. 2,48,122/- while retaining interest to the extent of … December 1989. It appears that, during the course of assessment proceedings under Section 143(3) of the Income Tax Act, 1961 (the Act), the petitioner addressed

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … the High Court has dismissed the Criminal Revision Case No. 538 of 2005 and Criminal O.P. No. 21636 of 2005 filed by the appellant herein.3. … under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of the Finance Act and determined the tax under Section 88(f) of the Act as being Rs. 2,84,325/-

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

Finance Act, 2004, that came into operation with effect from 1st April, 2005, substituted/added sub-clauses (i), (ia) and (ib) to Section 40 (a) of the … the expenses towards purchases made on the ground of non-deduction of TDS was not sustainable. Amendments to the Finance Act, 16. The Herbalife (supra) decision was rendered in the context of AY2001 02 and the present case relates … A survey of the aforesaid cases makes it clear that the judicial consensus in India has been that Section 90 is specifically intended to enable and empower to issue a notification for implementation of the terms of a

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

Contingent Duty (NCCD) @ 23% (levied under the Finance Act, 2001), Additional Duty (AED) @ 5.5% (levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification … the following terms :Tariff Item Description Unit Rate of of goods Duty2106 90 20 Pan Masala Kg. 37.5%2106 90 30 Betel nut product The term … 1. In this application under Section 23C of the Central Excise Act, 1944 (for short "the CE Act"), the applicant, M/s Surbhi Industries, a

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD45(Mum.)

types of income, meaning thereby, according to learned DR, charging non-domestic companies at higher rates by virtue of Finance Act will not tantamount to discrimination.7. We have considered the rival submissions, material on record and case laws cited … treatment to foreign companies or to their P.E. is not hit by non-discrimination clause. 6. Amendment made in Section 90 by way of introduction of Explanation provides to tax non-resident companies at higher rates.The CIT(A) confirmed the order

Chohung Bank Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

The area of operation of Explanation and article 25(l) are in different field 3. The provisions of the Finance Act prevail over the provisions of the DTAA. 4. The Indian banks are required to promote certain social and … Further, even the argument of 'social obligations' is not accepted by the Calcutta Tribunal. Subsequently the provisions of Section 90 are amended by virtue of an Explanation. The insertion of this Explanation indicates that the Legislature has accepted