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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 … Ralla Ram v. Province of East Punjab , the Federal Court held that a tax on buildings under Section 3 of the Punjab Urban Immovable Property Tax Act, 1940, measured by a percentage of the annual value of

The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4

Reported in : (2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)

order as to costs. Ordered accordingly. (A) INCOME TAX ACT, 1961-SECTIONS 37, EXPLANATION TO SECTION 37 (INSERTED BY FINANCE (NO. 2) ACT, 1998), SECTION 256(1) - Reference on a question of law-M/s Manjog Homes promoting a scheme called 'Deposit Linked Incentive Scheme'-Whether … has to be a community of interest in the happening of such event or contingency. That explains why Section 3 makes it an offence to 'participate' in the scheme or to remit any money 'in pursuance of such

Deoneria Cold Storage and Ice Factory Vs. Commissioner of Income-tax a ...

Court : Allahabad

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 88; Indian Post Office Act, 1898 - Sections 3

Reported in : (2003)184CTR(All)39; [2003]260ITR315(All)

annexed as annexure 3 to the petition.3. The Central Government issued the Kar Vivad Samadhan Scheme under the Finance (No. 2) Act, 1998, which came into force from September 1, 1998, and was applicable till January 31, 1999. This scheme provided … and was applicable till January 31, 1999. This scheme provided for settlement of disputed arrears of tax, etc. Section 88 of the aforesaid Finance (No. 2) Act of 1998, states as follows :'Subject to the provisions of

themis Pharmaceuticals and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Direct Taxation

Reported in : (2003)(157)ELT569Tri(Mum.)bai

pendency. (iii) Notifying and giving urgent effect to proviso (d) to sub-section (1) of section 35B inserted by Finance (No.2) Act, 1998 five years ago shifting thousands of pending Modvat appeals for decision by Joint secretary (Revision Application). a few … Whether the Tribunal can grant stay beyond a period of 180 days. The newly-inserted sub-section (2A) of Section 35C of the Central Excise Act, 1944 reads as under: - " The Appellate Tribunal shall, where it is

Killick Nixon Ltd., Mumbai Vs. Deputy Commissioner of Income Tax, Mumb ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Article 226; ;Income Tax Act, 1961 - Sections 142(1) and 143(3); ;Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 90(1), 90(3), 91 and 94

Reported in : AIR2003SC312; (2002)178CTR(SC)387; [2002]258ITR627(SC); 2003(2)MhLj729; 2003MPLJ236(SC); (2003)1SCC145; 2003(2)LC804(SC)

the meanwhile, Kar Vivad Samadhan Scheme, 1998 (herein after referred to as KVSS) was brought into effect by Finance (No. 2) Act, 1998. The appellant filed a declaration under the KVSS on 20.11.1998 disclosing its assessed income as Rs. 33,65,298.00 and … the Writ Petition under Article 226 of the Constitution by which the appellant challenged the notice issued under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act')2. The brief facts necessary to … Assessing Officer in respect of the following items:a) Premium amount of Rs. 3,57,153.00b) Depreciation to the extent of Rs. 2,13,000.00c) Interest of Rs. 7,14,000.00(Totalling Rs.

Deval Sales Corporation Vs. Commissioner of Income Tax and anr.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(3), 249, 249(4), 264 and 264(4); Finance (No. 2) Act, 1998 - Sections 95(1); Wealth Tax Act

Reported in : (2008)218CTR(Guj)282

date of filing of declaration for the abovementioned assessment year, as is required under Section 95(1)(c) of the Finance (No. 2) Act, 1998. Accordingly, for the abovementioned assessment year stands dismissed as infructuous.3. On behalf of the petitioner the learned advocate

Killick Nixson Limited Vs. the Dy. Commissioner of Income Tax and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1) and 143(3); Finance Act, 1998 - Sections 87, 88, 89, 90, 90(1), 90(3), 94 and 95

Reported in : (2001)165CTR(Bom)280; [2001]248ITR17(Bom)

under the Kar Vivad Samadhan Scheme (hereinafter, for the sake of brevity, referred to as 'K.V.S.S.') introduced by Finance (No. 2) Act, 1998 determining the total income of the assessee - petitioner at Rs. 33, 65, 298 = 00.? In short, … 1998 determining the total income of the assessee - petitioner at Rs. 33, 65, 298 = 00.? In short, in this Petition we are required … Court in this Writ Petition is : Whether the A. O. was authorised and empowered to proceed under Section 142(1) of the Income Tax Act in respect of assessment year 1992-1993 after the Designated Authority passed an

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

Section 65(20) was renumbered as Section 65(23). Section 65(41)(p) was renumbered as Section 65(48)(m). However, by the Finance Act, 1998 only the numbers were changed and the language of the provisions remained the same.10. Section 66 of the … and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana … similar articles or accoutrements for any purpose or occasion;(19) 'Mandapmam ' means any immovable property as defined in Section 3 of the Transfer of Property Act, 1882 and includes any furnitures, fixtures, light fittings and floor coverings therein

Tvs Motor Company Ltd., (Formerly Known as Tvs Suzuki Ltd.), Rep. by I ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH, 88, 143 and 148; Kar Vivad Samadhan Scheme Finance (No. 2) Act, 1998 - Sections 90, 90(1), 90(3) and 91; Constitution of India - Article 226

Reported in : (2007)209CTR(Mad)334; [2007]293ITR394(Mad)

the Act by the impugned order dated 27.3.2003. 2.3. Under Section 90(3) of the Kar Vivad Samadhan Scheme (Finance ( No. 2) Act, 1998), the sum determined under the Scheme is conclusive and no matter covered by such order shall reopened. The

Director of Income-tax (Exemption) Vs. All India Personality Enhanceme ...

Court : Delhi

Subject : Direct Taxation

but under Section 10(22) of the Act. Section 10(22) of the Act was omitted by virtue of the Finance (No. 2) Act, 1998 and the exemption available to a university or an educational institution existing solely for educational purposes was included … carried forward under sub-section (1) of section 72, or sub-section (2) of section 73, or sub-section (1) [or sub-section (3)] of section 74, [or sub- section (3) of section 74A], he may furnish, within the time allowed under