Advanced Search Results

Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

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

s.90 In the High Court of Madhya Pradesh : Indore Bench A.K. Patnaik, C.J. & N.K. Mody, J. Finance (No. 2) Act, 1998, section 90 In favour of : Assessee; Block period : A.Y. 1994-95 to 20-11-1995 -

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

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 … of the services provided by a rent-a-cab scheme operator though relevant as we have already shown in paragraph 50 while dealing with the petitions of 'tour operators'. We have already pointed out that the only requirement is

Eyelite Optical Industries Vs. Commissioner of Cus.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1963 - Sections 87, 87(J) 88, 89, 95, 111, 112 and 124; Finance (No. 2) Act, 1998 - Sections 86 and 95; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Constitution of India - Article 14

Reported in : 2000(71)ECC499; 2000(121)ELT593(Kar)

filling the write petition the matter was pending at that stage.7. In the meantime Section 86 of the Finance (No. 2) Act, 1998 introduced the scheme called 'Ka-- Vivad Samadhan Scheme'. The Scheme is an offer by the Government for settling … settling tax arrears at a substantial discount. In respect of arrears of Customs duty, the amount payable is 50% of the tax arrears including interst, fine or penalty levied. Although the appellant was contesting the legality of

Videsh Sanchar Nigam Ltd. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)111ITD190(Mum.)

no way qualify, restrict the amplitude of the words "telecommunication services".39. The learned Counsel further relied on the Finance (No.2) Act, 1998 which has inserted the following in Section 80-IA(4C) w.e.f. 1st April, 1995 after the words telecommunication services, whether … CIT and the decision of Madras High Court in the case of Rajeswari Mills Ltd. v. CIT (1963) 50 ITR 29 (Mad).6. After considering the detailed arguments of the assessee company in a comprehensive manner, the CIT(A)

Vinod Khatri Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)82TTJ(Delhi)911

AO is a negative figure," 6. With effect from 1st Oct., 1998, Section 253(6) was amended by the Finance (No. 2) Act, 1998 enhancing the Court fee for filing appeals before the Tribunal. This amended provision which came into force w.e.f. … appeals. Later on, the assessee moved an application stating that he was required to pay fee of Rs. 500 each and, therefore, the balance amount of Rs. 9,500 be refunded to him in each of the appeals.

All India Federation of Tax Practitioners Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]116TAXMAN418(Bom)

are Associations of tax practitioners, Chartered Accountants and architects challenge the constitutional validity of section 116 of the Finance (No. 2) Act, 1998. The Act envisages service tax at the rate of 5 per cent of the value of taxable service … him was a valid tax. Under section 100 of the Government of India Act, 1935, read with Entry 50 in Schedule VII thereto the provincial Legislature had power to make law with respect to `taxes on luxuries,

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 … upon State legislation and which would thereby destroy or belittle State autonomy must be rejected . . .' 50. Learned counsel for the petitioners have also relied on the following observations made by a Constitution Bench of

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 … its income as recorded in its regular books of accounts, nonetheless could not be treated as 'undisclosed income'. 50. In view of the aforesaid, the assessment order made by the AO under Section 158BC of the Act

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)3SOT121(Mum.)

programme which is transmitted from India to a place outside India by any means". This was amended by Finance (No. 2) Act, 1998 with effect from 1-4-1999 by which after the words "any such programme" and before words "which is transmitted … was no need for building up an infrastructure costing more than Rs. 50 crores by way of land, building, furniture, computers, servers, hardware, SAP Software … the CIT(A)-VIII at Mumbai on 12-03-2003, 13-03-2003 and 31-03-2003 respectively. They arise out of the assessments completed under section 143(3) of the Income Tax Act, 1961.The Principal issues involved in these appeals are Whether the assessee is