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Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)246

Revenue to challenge its correctness in the case of other assessees, without just cause. No doubt, by the Finance Act, 2008, Section 268A has been inserted with retrospective effect from 1st April, 1999 as under:268A. Filing of appeal or application

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)

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

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008. 36 In view of paragraph no.30 above, upholding the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance … the Finance Act, 1994 and the consequential respective show cause notice as ultra vires the Constitution of India. 84 It is to be pointed out, at this juncture, that after the judgment rendered by the Delhi High

Commissioner of Central Excise Vs. Darmania Enterprises

Court : Punjab and Haryana

Subject : Service Tax

Reported in : 2009[14]STR741

penalty under Section 78 of the Finance Act, 1994 enhanced by the Commissioner in exercise of powers under Section 84 of the Act particularly when suppression of the facts with intent to evade service tax stands proved against … 'the Tribunal') by invoking Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 (for brevity, 'the Act'). It has been claimed that the following question of law would emerge from … the revenue has also preferred an appeal, bearing S.T.A. No. 6 of 2008. The aforementioned appeal came up for consideration before us on 12.2.2009 and

Kopran Ltd Vs. Commissioner of Central Excise, Raigad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

unless it was an engineering organization. The Commissioner, as revisional authority, issued a show-cause notice dated 26.11.2008 under Section 84 of the Finance Act., 1994, seeking to revise/set aside the decision of the lower authority. This proposal was … to March 2002 and also in respect of the penalties imposed by him under various provisions of the Finance Act, 1994. 2. After examining the records and hearing both sides, we find that this is a fit case

M/S Guardwell and Detective Services Vs. Commissioner of Service Tax, ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Education

Adjudication) No. 19/2008 dated 11.7.2008, passed by the Commissioner of Service Tax, Bangalore under Section 84 of the Finance Act, 1994 enhancing the penalties imposed under Sections 76 and 78 of the Act. 2. The records produced by

Commissioner of Central Excise Commissionerate Vs. Darmania Telecom

Court : Punjab and Haryana

Subject : Excise

Reported in : 2009[14]STR145; [2009]20STT98

penalty under Section 78 of the Finance Act, 1994 enhanced by the Commissioner in exercise of powers under Section 84 of the Act particularly when suppression of the facts with intent to evade service tax stands proved against … 'the Tribunal') by invoking Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 (for brevity, 'the Act'). It has been claimed that the following question of law would emerge from

M/S. Smp Steel Corporation Vs. Cce, Madurai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

2. The adjudicating authority had imposed penalties under the provisions of Section 76, 77 and 78 of the Finance Act, 1994, upon the assessees who challenged the same by filing appeal before the Commissioner (Appeals), who vide his … (Raj.), which has been followed by the Hon’ble Tribunal in Jindal and Power Ltd., Vs. CCE, Raipur - 2008 (10) STR 270 (Tri.-Del.). Following the ratio of the above decisions, I set aside the impugned order and … the Commissioner (Appeals) setting aside the penalties. It is clear from Section 84(4) that power of revision cannot be exercised in respect of any issue

M/S Kapisur Traders Vs. the Commercial Tax Officer

Court : Madhya Pradesh

Subject : Education

of Bihar crystallised in the notification of the Govt. of Bihar issued under section 7(3)(b) of the Bihar Finance Act, enures to the benefit of the beneficiaries under the policy and under the notification after the appointed day. … into two States, Bihar and Jharkhnad,but, enures to the beneficiaries under the Industrial Policy and notification even thereafter. Section 84 of the Re-organisation Act creates a fiction that despite the division of the erstwhile State of Bihar into

M/S Mudar HusaIn Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Education

of Bihar crystallised in the notification of the Govt. of Bihar issued under section 7(3)(b) of the Bihar Finance Act, enures to the benefit of the beneficiaries under the policy and under the notification after the appointed day. … into two States, Bihar and Jharkhnad,but, enures to the beneficiaries under the Industrial Policy and notification even thereafter. Section 84 of the Re-organisation Act creates a fiction that despite the division of the erstwhile State of Bihar into