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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 … in any manner has been included in Sub-clause (s) of Section 65(48) as substituted by the Act of 1998. Section 66 continues to be the charging section. Section 66(4) provides that with effect from the date notified under … been brought under the tax net, which is to be charged at 5 per cent. of the value of the taxable services provided by them

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 … The deposit so made by the members were returnable to the members without interest after the expiry of 5 to 10 years depending on the nature of the goods involved. Based on this Scheme, deposits were accepted

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)

116 of the Finance (No. 2) Act of 1998. The Act envisages service tax at the rate of 5 per cent. of the value of taxable service provided to any person by the person responsible for collecting … 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

Omkar S. Kanwar Vs. Union of India

Court : Gujarat

Subject : Direct Taxation

Reported in : (2001)170CTR(Guj)354

Difficulties) Order, 1998, issued by the Central Government in exercise of powers conferred by section 97(l) of the Finance (No. 2) Act, 1998, promulgating Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'KVS Scheme') and as the 'Order of 1998' … of indirect tax, where in recent years the adjustment of rates has been very sharp, an abatement of 50 per cent of the duty would be available along with waiver of interest, penalty and immunity from prosecution'Object

M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

Subject : Service Tax

passed by the Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No.2) Act, 1998: Provided further that the appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of … placed on Allied Motors Pvt. Ltd. v. Commissioner of Income Tax, Delhi [1997(3) SCC 472]. d) Referring to Section 5 of the General Clauses Act, 1897, it was contended that the amendment was assented to by the Hon'ble

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, … 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 … income is Rs. 33,65,298=00. The tax payable on the assessed income at 51.75% which is the rate which was applicable at the relevant time, comes

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and architects and also on practising chartered accountants. 2. The Gujarat Institute … contains the scheme and provisions relating to the tax. Section 66 imposed service tax at the rate of 5 per cent. of the value of taxable services provided to any person by the person responsible for collecting

The Commissioner of Income Tax and the Assistant Commissioner of Incom ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(23C), 11, 11(5), 12, 12A and 12AA; Finance (No. 2) Act, 1998

public educational institution did not want to forefeit the larger amount by discontinuing the contribution immediately after the Finance (No. 2) Act 1998 came into force as such foreclosure without further contribution would result in a larger loss.8. She also further … first appellate authority. The assessee filed return of income on 15.2.2002 declaring nil income and claimed exemption under Section 10(23C)(vi) of the Income Tax Act, 1961 (in short the Act').2. The assessing officer, on verification of the

Duncans Industries Ltd., Calcutta Vs. Commissioner of Central Excise, ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Rules, 1944 - Rules 9(1), 9(2), 9B, 9B(5), 52A, 52A(5), 210 and 226; ;Central Excise Act, 1944 - Sections 4(1), 4(4), 11A(1) and 35E(2); Customs Act, 1962

Reported in : 2006(201)ELT517(SC); 2006(8)SCALE463; (2006)7SCC642

the assessee. In the meantime, Kar Vivad Samadhan Scheme, 1998 (for short 'the KVS Scheme') was introduced by Finance (No. 2) Act, 1998. Pursuant to the said scheme the assessee filed a declaration under Section 89 of the Finance (No. 2) … the Central Excise and Salt Act, 1944. b) Penalties should not be imposed on them under Rules 9(2), 52A(5), 210 & 226 of the Central Excise Rules, 1944. 4. Assessee being aggrieved filed a Civil Writ Petition

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 … Income Tax Authorities that he had paid money to buy these gifts?.‖ 5. By order dated 6th September, 2010 ITA8952008 was admitted and the following … MS. JUSTICE PRATHIBA M. SINGH ITA No.169/2005+connected appeal Page 1 of 77 SANJIV KHANNA, J.: Afore-stated appeals under Section 260-A of the Income Tax Act, 1961 (‗Act‘ for short) have been preferred by the Revenue, the Commissioner