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Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT233Tri(Mum.)bai

76 of the F.A. 94 is Rs. 100/- only.9. Section 76 of the F.A. 94 as substituted by Finance (No. 2) Act, 1998 w.e.f. 18/10/1998 reads as under: - "Any person, liable to pay service tax in accordance with the provisions

Union of India (Uoi) and anr. Vs. Aakar Advertising and Aakar Communic ...

Court : Rajasthan

Subject : Service Tax

Reported in : (2008)217CTR(Raj)467; RLW2008(3)Raj2509; [2008]13STJ301; 2008[11]STR5; (2008)15VST542(Raj)

could reduce the penalty imposable under Section 76 of the Finance Act, 1994 as amended by the Finance Act, 1998 read with Rule 6 of the Service Tax Rules below the minimum limit prescribed under that section?(2) Whether

Commr. of C. Ex. Vs. Charminar Bottling Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (2000)(122)ELT80Tri(Chennai)

New Delhi -1998 (79) ECR 799 (T) 2. Revenue contends that by virtue of Section 76 of the Finance (No. 2) Act, 1996, Sections 11AB and 11AC were inserted in the Central Excise Act, 1944 and came into effect from

P.R. Thangavelu Vs. The Commissioner of Income Tax-III

Court : Chennai

Subject : Land Acquisition

and 4894 of 1999 dated 23.02.2001. 3. The petitioner filed declaration under section 89 of the Finance (No.2) Act, 1998 in respect of the KVSS, in Form-1A as per Rule 3(1)(a) of the KVSS Rules 1998, before the

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. … July, 1998 and 31st July, 2000, in the case of the assessee in relation to assessment orders under Section 143(3) for asst. yrs. 1995-96 and 1997-98. In the absence of COD approval for these two appeals filed

Fenoplast Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2002)82ITD178(Hyd.)

the provisions of the Expln to Section 158BA inserted with retrospective effect from 1st July, 1995 by the Finance (No. 2) Act, 1998, it is claimed that this is only a protection to the assessee inasmuch as it prohibits the inclusion … response to the notice under Section 158BC of the IT Act, the assessee-company disclosed an income of Rs. 76,17,864 as per the following details : Unaccounted investment in promoter's quota shares of Haridas family for the asst.

Appollo Tyres Limited Vs. Union of India (Uoi)

Court : Gujarat

Subject : Excise

Acts : Constitution of India

Reported in : 2002(82)ECC511; (2000)3GLR146

respect of the 'tax arrears'. The declaration was accepted as per the intimation under Section 90(1) of the Finance (No. 2) Act, 1998, stating that the Designated Authority after consideration of the relevant material, determined the amount mentioned therein payable by

Binny Limited Vs. the Acwt, Jt. Cwt, Special Range Vi

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2006)280ITR179(Chennai)

5 years by the Finance Act, 1994, w.e.f. 1.4.1995 and it was further extended to 10 years by Finance (No. 2) Act, 1998, w.e.f. 1.4.99; which means that for the assessment year 1993-94, the limit was only three years and upto … Amarsay v. CWT, 88 ITR 417 and Ahmed G.H. Ariff v. CWT, 76 ITR 471, where it was held that when Section 3 imposed a … industrial company and the company made a reference to Board of Industrial Financial Reconstruction (in short BIFR) under Section 15 of the Sick Industrial Companies (Special Provision) Act in May, 1993. It seems that properties were pledged

income Tax Officer Vs. M.S. Kumaraswamy

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2004)84TTJ(Chennai)916

when the claim of the assessee was allowed, the Explanation to Section 37 which was incorporated by the Finance (No. 2) Act, 1998, with retrospective effect from 1st April, 1962, was not there. One cannot lose sight of the fact that … it to 1 per cent of the total contract receipts as reasonable and disallow the balance of Rs. 76,000. 3. The learned CIT(A) should have considered the reasonableness of the expenditure from the arm chair of the

Binny Ltd. Vs. Asstt. Cwt, Central Circle Ii(4)

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)96ITD500(Chennai)

by the Finance Act, 1994, with effect from 1-4-1995 and it was further extended to 10 years by Finance (No. 2) Act, 1998, with effect from 1-4-1999; which means that for the assessment year 1993-94, the limit was only three years … CWT (1973) 88 ITR 417 and Ahmed G.H. Ariff v. CWT (1970) 76 ITR 471, where it was held that when section 3 imposed a … industrial company and the company made a reference to Board of Industrial Financial Reconstruction (in short BIFR) under section 15 of the Sick Industrial Companies (Special Provisions) Act in May, 1993. It seems that properties were pledged