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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 … above, all the above writ petitions are dismissed. No costs. Connected W.M.P. Nos. 28726 of 1997; 155, 264, 5292, 5293 of 16630 to 16633 of 1988; 9413,13773,13918,14527,15229,15236,15436, 16067,16603,16605,16912, 17372 to 17378,18715,18716,19782,19817,19987, 19988, 20701, 21247, 21788, 24355, 24540,

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

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. … dt. 31st Aug., 1992 [(1992) 198 ITR 1 (St)] issued by the CBDT explaining the amended provisions observed: 52. "Filing fee for appeals before Tribunal--The Finance Act has amended Section 253 enhancing the fee to be paid

Hira Lal Hari Lal Bhagwati Vs. C.B.i., New Delhi

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Code of Criminal Procedure (CrPC) - Sections 245 and 482; Constitution of India - Article 227; Indian Penal Code (IPC), 1860 - Sections 120B, 166 to 177 and 378 to 462; Customs Act, 1962 - Sections 28, 111, 112A and 130E; Finance (No. 2) Act, 1998 - Sections 90(2), 90(4) and 91; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; 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; Prevention of Corruption Act, 1988

Reported in : AIR2003SC2545; 2003(2)ALD(Cri)292; 2003(2)ALT(Cri)142; 2003(51)BLJR1697; 2003CriLJ3041; 2003(3)CTC356; (2003)182CTR(SC)1; 104(2003)DLT699(SC); 2003(87)ECC473; 2003(155)ELT4; (2003) 5 SCC 257

Our attention was also drawn to the Text of the Kar Vivad SamadhanScheme, 1998, under Chapter IV of Finance (No.2) Act, 1998. Our attention wasalso drawn to Sections 86 to 98 of the said Scheme which are relevant for thepresent … passed by theHigh Court of Delhi at New Delhi in Criminal Miscellaneous (M) Nos. 360/2002 and447/2002 filed under Section 482 of the Criminal Procedure Code read with Article227 of the Constitution of India by the appellants herein

Gilbs Computer Limited (Formerly Gold Fish Computers P. Ltd.) Under Co ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 33, 143(3), 249, 253, 253(A), 253(6), 256(2) and 260A; Taxation Laws (Amendment) Act, 1970; Finance Act, 1981; Finance (No. 2) Act, 1998; Finance Act, 1999; Bombay Court Fees Act, 1959

Reported in : (2009)226CTR(Bom)19; [2009]317ITR159(Bom); [2009]184TAXMAN342(Bom)

cases would include cases where the total income computed by the Assessing Officer is a negative figure.11. The Finance (No. 2) Act, 1998 once again amended Section 253(6) and it was provided that if the total income was less than Rs.

Lancer Army School Society Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2004)90TTJ(Ahd.)1024

of any such deduction of unexplained expenditure, we may point out that proviso has been introduced by the Finance (No. 2) Act, 1998, and takes effect prospectively with effect from 1-4-1999. The proviso would, therefore, not be applicable in the instant … Singh on 29-6-1999. Smt. Pammy Manjit Singh is trustee of the assessee-trust and is also principal of primary section of the school. Her husband, Dr. Manjit Singh, is administrator and principal of secondary and higher secondary sections … in confirming the action of assessing officer in making addition of Rs. 52,778 of income reflected in income and expenditure account of various years as

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)87ITD537(Mum.)

of sale and lease back. He invited our attention to Expln. 4A to Section 43(1) introduced by the Finance (No. 2) Act, 1996, w.e.f. 1st Oct., 1996. Our attention was also drawn to the Memorandum explaining the amendment which is … of the sale and lease back arrangement. After a few reminders, RSEB filed a letter dt. 17th Feb., 1998, clarifying the following : 1. The booking of the capitalised cost of plant, machinery and equipment is in … 264 affirmed in CIT v. Peacock Chemicals (P) Ltd. (1999) 102 Taxman 527 (Del) This order is based on the special facts of the case

Davi SarIn Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2003)84ITD391Agra

rest the controversy as to whether block assessment subsumes the regular assessment or is independent of the latter, Finance (No. 2) Act, 1998, has inserted the clarificatory Explanations with retrospective effect from 1st July, 1995, after Sub-section (2) of Section 158BA … w.e.f 1st April, 1995 to 14th Nov., 1995 (the date on which search under Section 132 concluded) Rs. 52,60,900. The above return filed for undisclosed income of Rs. 52,60,900 was subsequently revised on 27th Sept., 1996, wherein,

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Mr. Jain's objection, having regard to the language of Section 158BB(1), as amended retrospectively from 1.7.1995 by the Finance (No.2) Act, 1998.78. We may now turn to the enquires conducted by the Assessing Officer at Amritsar in … he has admitted to have given accommodation entries. c) In the statement given by him on 14-12-2000 (pages 52,53 & 56 of the paper book), he has stated that all other accounts except Bemco and Bishan Chand

T.S. Chandrashekar Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

to the retrospective amendment brought to s. 158BE relating to time-limit for completion of block assessment by the Finance (No. 2) Act, 1998 with retrospective effect from 1st July, 1995. Actually, a new Explanation was introduced to the aforesaid section in … order of the Tribunal, Ahmedabad Bench (Third Member) in the case of ITO vs. P. M. Suthar (1995) 52 TTJ (Ahd) 260 (TM) : (1995) 53 ITD 1 (Ahd) (TM). Lastly, the learned Departmental Representative also brings