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The Commissioner of Income Tax (Central) - Ii Vs. Pawan Kumar Garg

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1D), 2(19C), 2(21), 2(28D), 117(1), 132, 132(1), 132(1)(B), 132B and 132(3); Income Tax Rules, 1962 - Rule 112(2); Finance Act, 2007

Reported in : (2009)221CTR(Del)36; [2009]178TAXMAN491(Delhi)

also been defined under Section 2(1D) which was introduced with retrospective effect from 01.06.1994 by virtue of the Finance Act, 2007. Under that provision, Additional Director means a person appointed to be an Additional Director of Income-tax under Section … over this hurdle by drawing our attention to a notification dated 23.10.1998 issued by the Central Government under Section 117(1) of the said Act. The said notification merely re-designated certain officers of the Indian Revenue Service w.e.f. 01.10.1998.

Salem Textiles Limited 'B' unit rep. by Its General Manager (Tech), Mr ...

Court : Chennai

Subject : Other Taxes

Acts : Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 - Sections 2(7); Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 - Sections 2(2A), 2(7), 2(8), 3, 3(1), 6, 20 and 20(1); Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65(5), 66(3) and 68; Finance Act, 2000 - Sections 116 and 117; Service Tax Rules, 1994 - Rule 2(1)

Reported in : (2008)1MLJ844

is not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, … an Amendment Act. While dealing with the said Amendment Act, it was held that the object of the Finance Act, 2003, which has in effect amended Section 65(5), 66(3) and 68 of Finance Act, 1994 was to nullify … in Tamil Nadu Act 38 of 2007, viz., Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007, by which amendments have been incorporated into Act 12 of 2003, viz., Tamil Nadu Tax on Consumption or

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)7STR649

Matched in: Citation (2007)7STR649

Cce Vs. Ttk Health Care Ltd.

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

Subject : Service Tax

the department refunded the amount to the party. Later on, after the amendment of Section 65 of the Finance Act, 1994 with retrospective effect under Sections 116 and 117 of the Finance Act, 2000, the department issued a … favour of the party by this Tribunal's decision in Commissioner v. DCW Ltd.,(Tri.-Chennai) and Commissioner v. Orient Cements, 2007 (7) STR 649 (Tri.-Bang.). Para-4 of the Tribunal's order in DCW case is reproduced below: 4. After giving

Razeena Begum and Farsana Begum Vs. Pudukottai Municipality Rep. by It ...

Court : Chennai

Subject : Civil

Acts : Tamil Nadu District Municipalities Act, 1920 - Sections 81, 82, 89, 89(3), 117A and 345; ;Tamil Nadu District Municipalities Rules - Rules 6 to 15 and 30 to 34; Tamil Nadu District Municipalities (Amendment) Act, 1997

Reported in : (2009)1MLJ42

Schedule IV of Act has been made. Schedule IV of the Act which relates to the taxation and finance rules deals with taxation rules in part I. The Rules 6 to 15 in the said Rules have … the basis of escaped assessment for the period from second half of 2002-03 to the first half of 2007-08.3. The impugned order is challenged by the petitioners mainly on the ground that as per Section 345 of … period of six years from the date of order. As per Section 117-A of the Act, as amended in the year 1997, and this is

Dollar Company Pvt. Ltd. Vs. Cce

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

Subject : Service Tax

down the provisions of Rule 2(1)(d)(xii) and (xvii) of the Service Tax Rules, 1994 as ultra vires the Finance Act, 1994, in the case of Laghu Udyog Bharti and Anr. v. Union of India, the appellants claimed refund … DCW Ltd. 2006 (1) STR 298 (Tri.-Chennai) and Commissioner v. Orient Cements 2007 (7) STR 649 (Tri.-Bang.). Para-4 of the Tribunal's order in DCW case … service from the service-recipient for any period beyond 16-10-1998. Thus nothing in Section 116 supports the Revenue's case. Section 117 is no better. This provision was enacted as a provision ancillary to Section 116, for recovering arrears of

Geedee Weiler Pvt. Ltd. Vs. Cce

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

Subject : Service Tax

the appellants, were exempt from penal liability by Parliament through retrospective amendment of the Finance Act, 1994 vide Section 117 of the Finance Act, 2000.3. It appears from the records that the service tax returns were filed by … period from 16.11.1997 to 2.6.1998. The Commissioner demanded interest on the above amount under Section 75 of the Finance Act, 1994 and also imposed a penalty on the appellants under Section 76 of the Act.2. After examining the

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

Matched in: Citation (2007)7STR673

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … owing to the conduct of the Petitioner in having failed to produce the primary/original agreement dated 11th February, 2007 and other prior and subsequent agreements/documents entered into between the Petitioner and HTIL. The said agreements/documents alone can … is not deemed to be an assessee in default.II. The provisions of Section 195 have no extra territorial application. In an offshore transaction involving two

Yakub Abdul Razak Memon Vs. State of Maharashtra Th:cbi Mumbai

Court : Supreme Court of India

Subject : Land Acquisition

preparatory to terrorist acts i.e. serial bomb blast in Bombay and its suburbs on 12.03.1993 by: (i) arranging finance and managing the disbursement by generating the same through Mulchand Shah Choksi (A-97) and from the firm M/s … THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL No.1728 of 2007 Yakub Abdul Razak Memon .... Appellant(s) vs. The State of Maharashtra, through … shall direct that he be hanged by the neck till he is dead.   (6) Every order under section 117 or sub-section (2) of section 138 and every final order made under section 125, section 145 or section … by the Presiding Officer of the Designated Court under Terrorist and Disruptive Activities (Prevention) Act, 1987 (in short ‘the TADA’) for Bombay Bomb Blast Case,