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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 … the Supreme Court was considering the question of the right of some petitioners to get a permit under Section 63(6) of the old Motor Vehicles Act, which is comparable to Section 88(8) of the present Act. In that

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

of the levy of service tax on Chartered Accountants, Cost Accountant and Architects by Finance Act, 1994 and Finance (No. 2) Act, 1998, and the legislative competence of Parliament to impose service tax under Entry 97 - List I, in view … entertainment. The regulation could be of Cable Television operators in the State. 8.24 The definition of broadcasting in Section 65(13) of the Finance Act, 1994 as amended in 2001 is as per the meaning assigned to it … mentioning the subjects on which the States could legislate. Entries 45 to 63 in that List form another group, and they deal with taxes. Entry

Mrs. Manju Kataruka Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)94TTJ(Kol.)873

Section 271F as inserted by the Finance Act, 1997, w.e.f. 1st April, 1997 was later substituted by the Finance (No. 2) Act, 1998, w.e.f. 1st April, 1999 as under : 271F. Penalty for failure to furnish return of income--If a person … provisions are also necessary to ensure that all such persons having taxable income file their returns of income. 63.2 Therefore, Section 271F has been amended to provide for a penalty of Rs. 1,000 for not filing of

Smt. Vidya Devi Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1998)150CTR(P& H)365

Matched in: Citation (1998)150CTR(P& H)365

ito Vs. Om Prakash Arun Kumar

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)91TTJ(Del)170

Explanationn has retrospectively been inserted with effect from 1-4-1962, after section 37(l). This Explanationn was added by the Finance (No. 2) Act, 1998. The Explanationn inserted is as under'The Finance (No. 2) Act, 1998New Explanationn has retrospectively been inserted with effect … consignment was 1,984 bags. The weight of each of the bag with the contents of the goods was 63 kg. and the gross weight was 65 kg. However, according to the customs authority, against the declared net

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

day of July, 1995." (231 ITR (St.) 228, 256).78. After insertion of Explanation to Section 158BA(2) by the Finance (No. 2) Act, 1998 with retrospective effect from July 1, 1995, there is no dispute now that the block assessment under Section

Akriti Media (P) Ltd. Vs. Asstt. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)89TTJ(Del)836

into the block assessment scheme by *the legislature by insertion of the Explanationn below section 158BAQ) by the Finance (No. 2) Act, 1998, further clarifies the position. The said Explanationn reads as under :(a) the assessment made under this chapter shall … v. DY. CIT : [1998]234ITR733(Guj) (ii) Sunder Agencies v. Dy. CIT (1997) 59 TTJ (Mum) 610 : (1997) 63 ITD 245 (Mum)(iii) Prakash Foods ITD. v. Dy. CIT (iv) JK. Narayanan (HUF) v. Assistant Commissioner 7. Learned

Onkar S. Kanwar and ors. Vs. Union of India and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 90(1); ;Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Constitution of India - Article 14; Companies Act, 1956; Central Excise Rules, 1944 - Rules 173Q and 209A; Income-tax Act, 1961 - Sections 269C, 269D and 269H

Reported in : (2001)168CTR(Ker)352; [2001]249ITR258(Ker)

(hereinafter referred to as 'the Scheme'). The scheme is contained in Section 86 to Section 98 of the Finance (No. 2) Act, 1998. The object of the scheme as stated when the Finance (No. 2) Bill, 1998, was introduced is as … v. Superintendent of Central Excise [1983] ELT 99 (Mad) ; Sree Annapoorna v. State of Tamil Nadu [1986] 63 STC 18 (Mad) and certain other decisions are relied on by counsel for the petitioners.9. As already stated,

Salora International Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

of such transfer.8.11 It was further stated that Section 50A of the Income-tax Act was introduced by the Finance (No. 2) Act, 1998 w.e.f. 1-4-1998 wherein it was clearly provided that the said amendment will take effect prospectively from 1-4-1998 and

Asstt. Cit Vs. Ranjit Singh Ghuman

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

31-12-1998 at Rs. 42,84,000 and interest of Rs. 3,63,070 after 31-12-1998. He referred to the amendment introduced the Finance (No. 2) Act, 1998, with effect from 1-4-1999., whereby proviso to Section 69C has been inserted. He submitted that as per proviso