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Jodhpur Chartered Accountants Society and anr., Vs. Union of India (Uo ...

Court : Rajasthan

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65 to 68; Constitution of India - Articles - 246, 248 and 276

Reported in : [2003]264ITR529(Raj); 2006[3]STR344; 2002WLC(Raj)UC708

of 1994 (as amended by 'the Act of 1997'), provides for collection and recovery of service tax. By Finance (No. 2) Act, 1998 (hereinafter referred to as 'the Act of 1998'), the service tax net has been extended to various others … assent of the President of India on May 13, 1994 (hereinafter referred to as 'the Act of 1994'). Chapter V of the Act of 1994 relates to service tax and the same applies to the taxable services enumerated

Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

any one or more assessment years was pending or not. Explanation which was inserted by the Finance (No.2) Act, 1998, with retrospective effect from July 1, 1995, is a cause of some debate, as do the subsequent amendments … in holding that the Assessing Officer could not income of Rs.51,00,000/- as have added undisclosed assessment proceedings under chapter XIV B of the Income Tax Act, 1961?." the Block the income in It was also clarified in … Shahrukh Ejaz and Mr. Prashant Bhargava, Advocates for the Income Tax Department. Versus M. S. AGGARWAL .....Respondent Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Ms.

The Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

any one or more assessment years was pending or not. Explanation which was inserted by the Finance (No.2) Act, 1998, with retrospective effect from July 1, 1995, is a cause of some debate, as do the subsequent amendments … in holding that the Assessing Officer could not income of Rs.51,00,000/- as have added undisclosed assessment proceedings under chapter XIV B of the Income Tax Act, 1961?." the Block the income in It was also clarified in … Shahrukh Ejaz and Mr. Prashant Bhargava, Advocates for the Income Tax Department. Versus M. S. AGGARWAL .....Respondent Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Ms.

All India Federation of Tax Practitioners and ors. and Indian Institut ...

Court : Mumbai

Subject : Service Tax

Acts : Finance (No. 2) Act, 1998 - Sections 68 and 116; Constitution of India - Articles 14, 19, 19(1) and 246(1); Service Tax Rules, 1994 - Rule 6 and 6(3)

Reported in : (2001)168CTR(Bom)24; [2002]256ITR401(Bom)

1997, Section 65 was substituted so as to include a wide variety of services. Section 116 of the Finance (No. 2} Act, 1998, substituted Section 66 of the Finance Act, 1994. While a few services covered by the 1997 Act were … Finance Act, 1994, covered only three services, i.e., service provided by stock brokers, telegraphic authority and general insurer. Chapter V thereof contains the scheme and provisions relating to the tax. By the Finance Act, 1997, Section 65 was

Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2006)204CTR(MP)555

submitted that in the present case, the appellant/assessee had availed the settlement provisions under the KVSS contained in Chapter IV of the Finance (No. 2) Act, 1998 and after the settlement was made, the assessee had paid … appeal was pending before the Tribunal, Kar Vivad Samadhan Scheme, 1998 (for short KVSS) was introduced by the Finance (No. 2) Act, 1998. The assessee submitted an offer for settlement under the KVSS and submitted a declaration under section 89 of … of the Act.3. When the appeal was pending before the Tribunal, Kar Vivad Samadhan Scheme, 1998 (for short KVSS) was introduced by the Finance (No.

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)98TTJ(Mum.)201

of July, 1995." [(1998) 231 ITR (St) 228, 256].78. After insertion of Explanation to Section 158BA(2) by the Finance (No. 2) Act, 1998, with retrospective effect from 1st July, 1995, there is no dispute now that the block assessment under Section … made and material gathered that has been relied upon by the learned AO was beyond the scope of Chapter XIV-B. For the purpose of applying the provisions of Chapter XIV-B, there should have been positive material found … cost of the boiler was only Rs. 1.25 lakhs and its book value as on 12th Aug., 1987 was only Rs. 77,000. Even the present

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

day of July, 1995." (231 ITR (St.) 228, 256).78. After insertion of Explanation to Section 158BA(2) by the Finance (No. 2) Act, 1998 with retrospective effect from July 1, 1995, there is no dispute now that the block assessment under Section … and material gathered that has been relied upon by the learned Assessing Officer was beyond the scope of Chapter XIV-B. For the purpose of applying the provisions of Chapter XIV-B, there should have been positive material found … accounts. Both these accounts had been introduced to the bank by Shri V.V. Vadodaria, Director of a Finance company belonging to the Piramal Group. A

Rakesh Goyal Vs. Asstt Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)87TTJ(Del)151

XIV-B of the Act. The Commissioner (Appeals) has also placed reliance on Explanationn B & C inserted by Finance (No. 2) Act, 1998, by which it was clarified as under:'Explanation -B. The total undisclosed income relating to block period shall not … were duly disclosed by filing regular return of income. thereforee, no addition can be made in proceedings under Chapter XIV-B of the Act. The Commissioner (Appeals) has also placed reliance on Explanationn B & C inserted by … the income was shown at Nil. After extensive inquiries, although covering a very short span, the block assessment order dated 29-3-2001, was passed. In terms

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Subject : Service Tax

Acts : Companies Act, 1956; Finance Act, 1994 - Sections 65, 65(13) and 65(48); Finance Act, 1997

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

of Section 65(41) of Chapter V of the Finance Act as amended by the Finance Act, 1997 and Finance (No. 2) Act of 1998. It was contended that service provided by a consulting engineer in relation to advice, consultancy or

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)176CTR(Raj)177

Matched in: Advocate Rajendra Mehta, for the Petitioners in Writ Petn. No. 4018/1998 KN. Joshi, for the Petitioners in Wnt Petn. No. 4263/1998 M.S. Singhvi, for the Petitioners in Writ Petn. No. 3