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Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It … the common law offence of cheating the public revenue. On 31 January 2007 the Court of Appeal allowed Total’s appeal against that order. The Commissioners … concerned with taxpayers’ duties to keep records and the like, and the Commissioner’s powers to inspect etc. 149. Section 59(1) makes provision for a default surcharge where a taxable person fails to make a return on time or

Commissioner of Sales Tax Vs. Pec Vee Textile Ltd.

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 41BB and 61; Central Sales Tax Act, 1956; Finance Act, 2001; Bombay Sales Tax Rules, 1959 - Rule 31B

Reported in : (2009)26VST281(Bom)

view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by the Finance Act, 2001 Section 41BB has been inserted into the BST Act, thereby empowering the State Government to prescribe different … 1959 against the decision of the Maharashtra Sales Tax Tribunal, Mumbai ('the Tribunal', for short) dated April 13, 2007 in R. A. No. 90 of 2001 whereby the Tribunal has declined to refer the following questions of … 2000 to December 31, 2008 subject to the monetary ceiling of Rs. 596.70 lakhs.9. Based on the aforesaid eligibility certificate dated July 29, 1999 issued

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

1962. Subsections (2) and (3) were inserted by the Finance Act of 2006 with effect from 1 April 2007. Rule 8D of the Income Tax Rules prescribes the method for determining the expenditure incurred in relation to … form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … under Section 14A. Reading Section 14 in juxtaposition with Sections 15 to 59, it is clear that the words "expenditure incurred" in Section 14A refers

Union Of India Vs. Vkc Footsteps India Pvt. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

three judge Bench, dealt with the validity of the provisions of Sections 65(12) and 65(105) (zm) of the Finance Act 1994, in so far as the said provisions sought to levy service tax on leasing and hire purchase. … addressed by the constitutional amendment and by the legislation which has been enacted in pursuance of it; 15 2007 (7) SCC52723 PART D (iii) The purpose of the One Hundred and First Constitutional Amendment was: (a) to … 18 D.2 Assessees .......................................................................................... 21 D.3 Rejoinder by Union of India ................................................................ 59 E Constitutional Scheme of GST ...................................................................... 61 F CGST Act ...................................................................................................... 69 … Distinction between goods and services ................................ 11 D.1.2 Part II- Interpretation of Section 54(3) ............................................... 12 D.1.3. Part III- Legal Propositions ................................................................ 18 D.2 Assessees

Uma Polymers Ltd. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Sales Tax/VAT

Reported in : (2008)18VST213(Raj)

pertaining to interpretation of any clause of the Scheme of 2003 is required to be referred to the Finance Department of the State of Rajasthan.3. In the writ petition it is asserted that the petitioner company invested … of interest subsidy for the period 2007-2008. The petitioner after filing the said application, received notice issued under Section 59 of the VAT Act 2003 calling upon the petitioner company to satisfy as to why the claim for

The Commissioner of Sales Tax Vs. Pec Vee Textile Ltd.

Court : Mumbai

Subject : Sales Tax/VAT

Acts : Bombay Sales Tax Act, 1959 - Sections 41BB and 61; Central Sales Tax Act, 1956; Finance Act, 2001; Bombay Sales Tax Rules, 1959 - Rule 31B

Reported in : (2008)110BOMLR3547

a view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by Finance Act, 2001 Section 41BB has been inserted into the BST Act, thereby empowering the State Government to prescribe different … 29/7/1999 for a period of 8 years from 1/1/2000 to 31/12/2008 subject to the monetary ceiling of Rs. 596.70 lakhs. 9. Based on the aforesaid eligibility certificate dated 29/7/1999 issued by SICOM, the Deputy Commissioner of the

Union Of India Vs. Bharat Forge Limited

Court : Supreme Court of India

Subject : MRTP

and on the concerned officer or jurisdictional officer in respect of the applicant. Section 103(1A) inserted by the Finance Act, 2019, amplifies the scope of advance ruling, as provided therein. An advance ruling can become void in certain … provisions of Section 24, which provides for compulsory registration. Under Section 37, there is duty to furnish return. Section 59 of the Central Act provides that every registered person shall self-assess the taxes payable under the Act and

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. … (h) profit earned by the contractor to the extent it is relatable to supply of labour and services.” 59 For the purposes of arriving at the basis for the levy of sales tax on works contract, the

Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)

are presently not concerned with that.4. The challenge has arisen out of amendments to the Act by the Finance Act, 2007. The effect of the amendments is that where a settlement application has been filed under Section 245C of

M/S Kotarki Constructions pvt.ltd. Vs. The Asst. Commissioner of Incom ...

Court : Karnataka

Subject : Land Acquisition

that the assesseee company is the developer of these infrastructure facilities. Explanation provided below Section 80-IA inserted by Finance Act, 2007 and later substituted by the Finance (No.2) Act, 2009 w.e.f.1-4-2000 clearly states that business in the nature of … Bijapur 3,24,91,540 EE PRE Dn Bidar 57,51,525 MOST, SENH Bangalore PD DUDC (BUDA) Bidar KRDCL Bangalore 13,03,866 11,84,64,300 59,50,963 SCR Department 36,88,234 Total 19,07,28,450 Date of order :2.01.2018 in W.P.No.61671/2016 M/s.Kotarki Constructions Pvt. Ltd. vs. The Asst.