Advanced Search Results

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 … or whether services are rendered for remuneration or not. - 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

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 … sales thereby. By this modus operandi, the assessee was able to mobilise deposit to the extent of Rs. 41,92,920/- during the accounting period relevant to the assessment year under this Scheme. In the return of income filed

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 … the writ petition of the appellant-Association 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 Mandapmam ams and Mandapmam -Keepers to

Rajhans Metals Pvt. Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)115TTJ(Mum.)779

of assets in the respective blocks. However, Section 41(2) has again been brought on the statute book by Finance (No. 2) Act, 1998, w.e.f. 1.4.1998. The Assessing Officer then referred to circular No. 772 dated 23.12.1998 to point out that Section

ito Vs. Aroni Chemical Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

(Appeals) could not be controverted by learned DR of the revenue. Provisions of Section 41(2) as reintroduced by Finance (No. 2) Act, 1998 w.r.e.f. 1-4-1998 are applicable only if depreciation is claimed by the assessee under Clause (i) of Sub-section (1)

Tamil Nadu Hotels Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(1), 65(2), 65(8), 65(16), 65(19), 65(20), 65(22), 65(23), 65(24), 65(41), 65(48), 66, 67, 67(1) and 70; Finance Act, 1997; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1977; Finance Act (No. 2), 1998; Service Tax Act - Sections 65(24), 65(41) and 67; Constitution of India - Articles 14, 248 and 248(2); Constitution of India (46th Amendment) Act - Article 366(29A)

Reported in : 2001(78)ECC584; 2001(133)ELT265(Mad); 2006[2]STR513

to understand the controversy.2. It is common knowledge that while presenting the Budget in the year 1994-95, the Finance Minister proposed to introduce a tax on certain services and pursuant to the same, Chapter V of the … proposed to introduce a tax on certain services and pursuant to the same, Chapter V of the Finance Act, 1994 introduced provisions for the levy of the tax known as the 'service tax', which was defined as … remained on the statute book is only between July, 1997 and July, 1998. We are thus left with only the challenge to the constitutionality of … to all the 'taxable services' provided after the commencement of Chapter V. Section 66 of the Finance Act, 1994 is a charging section. Few other

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

of changes brought about by the legislature by the introduction of Section 115JA of the Act by the Finance [No. 2] Act, 1996 with effect from 01.04.1997, dismissal of the appeal of the revenue in the case of Commissioner of … learned Counsel for the assessee has drawn our attention to the Finance Acts of the years 1996. 1997, 1998 and 1999 and would submit that in reference to the provisions of Section 115JA of the Act is … result of transfer of plant, machinery and deadstock is taxable under Section 41[2] of the Act to the extent of the difference between the actual

Vijay Omprakash Bansal Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 90 and 90(2); Kar Vivad Samadhan Scheme, 1998

Reported in : 2002(2)ALLMR764; (2003)179CTR(Bom)348; [2002]257ITR649(Bom)

terms, though without any order as to costs. Direct Taxation - benefit of scheme - Section 90 of Finance (No. 2) Act, 1998 and Kar Vivad Samadhan Scheme, 1998 - petitioner wanted to avail benefit under scheme of 1998 - amount … to issue clearance certificate to petitioner under said scheme. - 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

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 … bona fide reason, subscribes to the view that he is not required to file his return of income. 41. At this stage, it is also necessary to mention that the AO had issued a notice under Section

thermax Babcock and Wilcox Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2000)73ITD5(Pune.)

because that judgment was under Section 80E of the Act as it stood prior to its amendment by Finance (No. 2) Act, 1967.For the purpose of the special deduction permissible thereunder, the balancing charge arising as a result of the … as a result of the sale of old machinery and buildings and worked out in accordance with Section 41(2), irrespective of its real character, has to be taken into account and included as income of the business.