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K. Venkata Reddy Vs. Cit and anr.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (2001)169CTR(AP)41; [2001]250ITR147(AP)

74,390 and Rs. 1,14,598, respectively. A certificate of intimation in Form No. 2A under section 90(1) of the Finance (No. 2) Act, 1998, was issued to the petitioner. In terms of the intimation, the petitioner was re uired to pay Rs. … provided that a che ue tendered in payment of government dues is accepted under the provisions of rule 79 and is honoured on presentation, payment shall be deemed to have been made(i) if the che ue is

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2007)106TTJ(Mum.)257

programme which is transmitted from India to a place outside India by any means". This was amended by Finance (No. 2) Act, 1998 w.e.f. 1st April, 1999 by which after the words 'any such programme' and before words "which is transmitted … v. Amadeus India (P) Ltd. (2004) 89 TTJ (Del) 301 : (2001) 79 ITD 407 (Del) The words 'computer programme' having not been defined in … March, 2003, 13th March, 2003 and 31st March, 2003 respectively. They arise out of the assessments completed under Section 143(3) of the IT Act, 1961. Whether the assessee is entitled for exemption under Section 10B of the

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 … which reads as under:- "Notwithstanding anything contained in the provisions of Section 76, Section 77-, Section 78 or Section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if

Ms. Mina Fusade, Legal Heir of the Late Prince Sayajirao Gaekwar Vs. M ...

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1); Finance Act, 1998 - Sections 87, 88, 90(1) and 95; Arbitration Act - Sections 17, 30 and 39(1); Limitation Act - Sections 5; Income Tax Act, 1961 - Sections 143(3) and 264; Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Order 9, Rule 13

Reported in : (2005)107BOMLR1160; (2006)201CTR(Bom)207; [2006]285ITR229(Bom)

respondent No. 1 is the Commissioner of Income-tax, who is the designated authority under Section 87(b)(i) of the Finance (No. 2) Act, 1998 ('Finance Act' for short), vide order-cum-intimation dated 10th March, 1999 rejected the applications-cum-declarations made by the petitioner under

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

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 … 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 … 18%. Similarly in case of Rother House, Bangalore, the aggregate area is 79,280 sq.ft., built area is 6111 sq.ft. and therefore unbuilt area is 73,169

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 … 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 … cent. Similarly in case of Rother House, Bangalore, the aggregate area is 79,280 sq.ft. built area is 6,111 sq. ft. and therefore unbuilt area is

Deputy Commissioner of Income Tax Vs. Mittal Appliances (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Direct Taxation

the Finance (No. 2) Act, 1998, reported at (1998) 232 ITR (St) 79 and the press note/release issued by the CBDT reported at (1998) 234 … in view of the certificate issued by the CIT under s. 90(2) of r/w s. 91 of the Finance (No. 2) Act, 1998, in respect of Kar Vivad Samadhan Scheme, (KVSS), the Revenue's appeal should also be deemed to have been … in their own fashion for giving effect to the KVSS, we feel it proper to reproduce the relevant section, which was affected by the aforesaid judgment : "92. Appellate authority not to proceed in certain cases. -

Deputy Commissioner of Vs. Mittal Appliances (P.) Limited

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Direct Taxation

Reported in : (2001)76ITD15Indore

CIT [1999] 240 ITR 463/107 Taxman 143. Our attention was also invited to the scheme introduced by the Finance (No.2) Act, 1998 at 232 ITR 79 (St.) and the press note/release issued by the CBDT at 234 ITR 62 (St.). … year has been dismissed as withdrawn in view of the certificate issued by the Commissioner of Income-tax under section 90(2) read with section 91 of the Finance Act, 1998 in respect of Kar Vivad Samadhan Scheme, the

Punjab State Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2007)292ITR268(Chd.)

of Distributors (Baroda) (P) Ltd. v. Union of India (supra) and also contrary to the amendment made by Finance (No. 2) Act, 1998 with retrospective effect from 1st April, 1968. It is so held by the Supreme Court. So the decision … of the contention: (i) Usha Martin Industries Ltd. v. Dy. CIT (2003) 79 TTJ (Kol) 23 : (2003) 86 ITD 261 (Kol).CIT v. Jai Hind … ITA No. 1333/Chd/1994, ITA Nos. 944 and 1591/Chd/1995 vide order dt. 22 Nov., 1996 held that deduction under Section 80M is permissible on the net dividend to be determined after deducting proportionate administrative expenses and also deduction