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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 … Police Officer without an order from a Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person to arrest the offender. Under Section

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance (No. 2) Act, 1994 under the head

General Insurance Corporation of India Vs. Deputy Commissioner of Inco ...

Court : Mumbai

Subject : Direct Taxation

Acts : Insurance Act, 1938; Income Tax Act, 1961 - Sections 28, 30 to 43B, 44 and 143(3); Direct Tax Laws (Amendment) Act, 1987; Finance (No. 2) Act, 1998; Income Tax Act, 1922; Income Tax Rules - Rule 5

Reported in : (2005)199CTR(Bom)391; [2006]284ITR613(Bom)

in adding back the aforestated amount of Rs. 1.18 crores. He contended that Rule 5 was amended by Finance (No. 2) Act, 1998, w.e.f. 1st April, 1989. He contended that the judgments relied upon by the assessee have no application as … same.5. Dr. Daniel, the learned counsel for the respondent has sought, to contend, relying on the provisions of Section 44 of the IT Act, that under Rule 5(a) it is not permissible to deduct unless it is an

Deputy Commissioner of Income Tax Vs. Oriental General Insurance Co.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)300

Schedule governed the matter. He pointed out that insertion made in Clause (a) of Rule 5 by the Finance (No. 2) Act, 1998, with retrospective effect from 1st April, 1989, is not applicable to assessment years before us, viz., asst. yrs. … On merits, the learned Authorised Representative of the assessee pointed out that by virtue of the provisions of Section 44 of IT Act, 1961, the income chargeable to tax of an insurance business under the head 'Profits and

Patel Brothers Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)75TTJ(Ahd.)421

learned Departmental Representative next advanced his arguments on the basis of Explanation to section 37(1) introduced by the Finance (No. 2) Act, 1998, retrospectively, and around that if at all any such expenditure has been incurred by the assessee, payment of … placed reliance on the following decisions : 2. CIT v. Westcoast Shipping Agencies (P) Ltd. (1981) 127 ITR 442 (Ker); With regard to various judicial pronouncements relied by the learned counsel, the learned Departmental Representative argued that

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 … Police Officer without an order from a Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person to arrest the offender. Under Section

State, Cbi Vs. Sashi Balasubramanian and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Customs Act, 1962 - Sections 2, 3 and 136; Indian Penal Code (IPC) - Sections 120B, 420 and 471; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Income Tax Act - Sections 154 and 271(1); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 190 to 199, 195, 200, 202, 245 and 482; Code of Criminal Procedure (CrPC) , 1898 - Sections 200 and 202; Central Excise Rules, 1944 - R

Reported in : (2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541

J.1. Delay condoned.2. Leave granted.3. Interpretation and/or application of the 'Kar Vivad Samadhan Scheme 1998' framed under the Finance (No.2) Act, 1998 is in question in this appeal which arises out of a judgment and order dated 20.01.2005 passed … was made to allow the said company to import -cotton fabrics of 44 inch widths'. As the item was not figuring in the standard input … grant of the said licence, a First Information Report was lodged on 02.03.1995 for commission of offences under Sections 120B, 420 and 471 of the Indian Penal Code, Section 13(2) read with Section 13(1)(d) of the Prevention

The Commissioner of Income-tax and the Asst. Commissioner of Income-ta ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 115JA(2) and 115JB(2); Finance (No. 2) Act, 2009 - Sections 44

to the Explanation to Sub-section (2) of Section 115JA of the Act in terms of Section 44 of Finance (No. 2) Act, 2009 and which has been given retrospective operation w.e.f. 1.4.1998.5. It is therefore, the question has to be

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Resolution passed at the UN Special Session on countering World Drug Problem Together - 8th to 10th June 1998. 19 (1981) 4 SCC173(Para8) 32 Limited20 and P. Chidambaram vs. Directorate of Enforcement21. (x) Our attention is also … SCC209(Para38) 21 (2019) 9 SCC24(Para25) 33 (xi) It is further argued that an Explanation has been added to Section 44(1)(d) of the PMLA by way of Finance (No.2) Act, 2019, which posits that a trial under the PMLA

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

- Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) Act, 1998. [Paras 17.3.1, 17.4, 18.1, 18.3, 18.4-18.7, 19] Case Law Cited K. Arumugam v. UOI [2024] 8 SCR 830 … [2025] 2 S.C.R. 756 : 2025 INSC 181 Union of India & Others v. Future Gaming Solutions Pvt. Ltd. & … provisions: ....................................... 38 Relevant Case Law on lotteries: ................................................44 B.R. Enterprises: ............................................................. 44 Sunrise Associates: ........................................................ 45 State of Karnataka: ......................................................... 47 K. Arumugam: ................................................................. … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department