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A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971 - Sections 2 and 6; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982; Reserve Bank of India Act, 1934 - Sections 41(1) and 45I; Constitution of India - Articles 14, 19(1), 226 and 265; Andhra Pradesh Chit Funds Rules

Reported in : 2009[13]STR350

of chit funds is to mobilize cash from the subscribers and therefore falls under cash management. Under the Finance Act, 2007, which came into effect from 1-6-2007, the Sub-clause (5) of Section 65(12) of Finance Act, 1994 was amended … involved, it attracts cash management and asset management. Further, it has been pointed out that as per Section 41(1) of the Reserve Bank of India Act, 1934, chit funds are categorized as Financial Institutions and therefore Sub-clause

The Andhra Pradesh Federation of Chit Funds, a Public Society Rep. by ...

Court : Andhra Pradesh

Subject : Service TaxBanking

Acts : Constitution of India - Articles 14, 19(1), 226 and 265; Finance Act, 1994 - Sections 6, 65, 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982 - Sections 2; Reserve Bank of India Act, 1934 - Sections 41(I) and 45I; Andhra Pradesh Chit Funds Rules

Reported in : (2008)220CTR(AP)28; (2008)17VST128(AP)

of chit funds is to mobilize cash from the subscribers and therefore falls under cash management. Under the Finance Act, 2007, which came into effect from 1.6.2007, the Sub-clause 5 of Section 65(12) of Finance Act, 1994 was amended … involved, it attracts cash management and asset management. Further, it has been pointed out that as per Section 41(1) of the Reserve Bank of India Act, 1934, chit funds are categorized as Financial Institutions and therefore sub

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and violative … the fault of the Applicant - Rule made absolute - CODE OF CRIMINAL PROCEDURE, 1973 [C.A. No. 2/1974]. Section 41: [ Swatanter Kumar, CJ, Smt Ranjana Desai & D.B. Bhosale, JJ] Arrest of accused - Held, A Police

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … writ petitions that the above provision ie., Section 6(5), having been brought about only as per the Act 41 of 2005 w.e.f. 28.08.2005, the same could not have been pressed into service for revision the assessments already

The Commissioner of Income Tax-8, Mumbai and Others Vs. M/s. Sulzer In ...

Court : Mumbai

Subject : Direct Taxation

under Government orders. In paras 1 and 2 of this Circular, the Department refers to the introduction by Finance Act, 1983 w.e.f. 1st April, 1984 of section 43-B. Then, in para 3, it refers to several representations received … the order of the Commissioner of Income Tax (XIX) dated 19th January, 2007. 2. Mr. Gupta, the learned Senior Counsel submits that the Appeals raise … cannot be termed as remission/cessation of liability. Consequently, no benefit has arisen to the Assessee in terms of section 41(1)(a) of the Income Tax Act. Accordingly, the opinion was rendered and the matters were sent back to the

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Revell v Edinburgh Life Insurance Co (1906) 5 TC 221, 227. The Crown option was abolished by the Finance Act 2007 and replaced by mandatory provisions. With a mutual life office the Revenue never had a choice, since mutual … in line 15 of the Company's form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to … Lord Reed, with the addition of a few points of my own. 41. Life assurance, in its many different forms, has played an important part

Jet Airways India Ltd vs.assistant Commissioner of Cust

Court : Delhi

Subject : Service Tax

Marshals who were deployed on its aircrafts are not `passengers' within the meaning of Section 41(f)(ii) of the Finance Act, 1989 (‘FA’) and hence no IATT is payable qua the sky marshals.2. In view of the increasing threat … the Commissioner of Customs (Appeals) also cannot be faulted.16. The writ petition before this court was filed in 2007. The... Petitioner has not sought to either amend its petition or seek a declaration challenging any of the

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … the Hon’ble Supreme Court in the case of State of Punjab-vs.-Bhatinda District Co-op. Milk P Union LTD.reported in 2007 (11) SCC363 In that case, at paragraphs 18 and 19 of the judgment the Hon’ble Supreme Court observed … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) … of Commissioner, Central Excise and CustoMs.Kerala-vs.-M/S.Larsen & Toubro LTD.wherein at paragraphs 24, 41, 44 and 45 of the judgment the Hon’ble Apex Court held as

The Commissioner of Income Tax-2 Vs. LIC Housing Finance Ltd.

Court : Mumbai

Subject : Direct Taxation

amount of paid up share capital and general reserves. 4. Subsequently, the aforesaid provision was amended by the Finance Act, 1997 with effect from 1.4.1998 whereby the words “and maintained” were added in section 36(1)(vii) after the word … was correct in holding that two views are possible with regard to the applicability of Section 36(1)(viii)read with Section 41(4A) even though the provisions of Section 36(1)(viii) as amended with effect from 1/4/1997 do not provide any room

Central Warehousing Corporation (a Govt. of India Undertaking) Vs. For ...

Court : Mumbai

Subject : ArbitrationCivil

Acts : Arbitration and Conciliation Act, 1996 - Sections 2(3), 5, 7 and 8; ;Presidency Small Cause Courts Act, 1882 - Sections 17, 18, 19, 21, 22, 24, 33, 41, 41(1) and 41(2); ;Public Premises (Eviction of Unauthorised Occupants) Act, 1971; Arbitration Act, 1940 - Sections 34, 40; Maharashtra Rent Control Act, 1999; Provincial Small Cause Court Act, 1887; ;Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 28 and 28(1); Bombay Government Premises (Eviction) Act, 1955; Bombay Municipal Corporation Act; Maharashtra Housing and Area Development Act, 1976; Maharashtra Rent Control Act; Code of Civil Procedure (CPC) , 1908 - Sections 9A; Indian Medical Council Act, 1956 - Sections 10A; Medical University Act - Sections 5(5); Industrial Disputes Act - Sections 10(1

Reported in : 2010(1)MhLj658

v. State Industrial & Investment Corporation of Maharashtra Limited reported in : 1993 (2) SCC 144; A.P. State Finance & Corporation v. Official Liquidator reported in : AIR 2000 SC 2642. It is argued that the provisions … of the premises. On receipt of the said communication dated 30th April 2007 from the owners, the Petitioners called upon the Respondents to pay the … same time, the Respondents proceeded to file a suit before the Small Causes Court at Mumbai by invoking Section 41 of the Presidency Small Cause Courts Act, 1882 (hereinafter referred to as `the Act of 1882') for declaration