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Jct Limited Vs. Income-tax Appellate Tribunal and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Articles 226 and 227; Income Tax Act, 1961 - Sections 9(1), 133A, 162, 195, 201(1), 201(1A) and 253(7); Central Excise Act; Customs Act; Sales Tax Act; Finance (No. 2) Act, 1998; Finance Act, 2001

Reported in : 101(2002)DLT303

the Legislature also by the insertion of Sub-section 7 in Section 253 of the Act by Finance (No.2) Act, 1998, w.e.f. 1 October 1998 and the two provisos to Sub-section (2A) of Section 254 of the Act, by … Lynch to the petitioner were in the nature of 'fees for technical services' within the meaning of Section 9(1)(vii) read with Explanationn 2 of the Act and, thereforee, the consideration received by Merrill Lynch for the service

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 impugned legislation, the Central Government would have to fall back upon the residuary entry under Entry 97 in List-I. If that is so then, it would have to be first established that the concerned legislation

Wilson Diesels (P) Ltd. Through Its Partner Sri Pramod Kumar Agarwal V ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 35C(2); Central Excise Rules, 1944 - Rules 9(2), 52A, 173Q, 173Q(2), 209A, 226 and 1226; Finance (No. 2) Act, 1998 - Sections 88, 89, 90(1), 92 and 97(1); Kar Vivad Samadhan Scheme Rules, 1998; ; Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Excise Law; Direct Tax Law

Reported in : (2005)197CTR(All)347; 2005(185)ELT350(All)

under Section 90{1} of the said Act was issued on 10th February, 1999, under Section 88(f) of the Finance (No. 2) Act, 1998. Designated authority determined the duty payable to Rs 2,32,135/- and the penalty of Rs. 2,00,000/- was waived. The … show cause as to why Central Excise duty amunting to Rs. 5.71.615/- and Special Duty amounting to Rs. 9,549.75 p be not recovered from them under Rule 9 (2) of the Rules and a penalty be not

Mini Muthoottu Mutual Funds Ltd. Vs. Commissioner of Income-tax (Centr ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 245 and 264; Finance (No. 2) Act, 1998 - Sections 9(4), 88, 90, 90(1), 90(2) and 90(4)

Reported in : [2009]180TAXMAN444(Ker)

order, which was subjected to challenge before the Income-tax Appellate Tribunal. While that appeal was pending, by the Finance (No. 2) Act of 1998, a Scheme was introduced by the Parliament, by name, Kar Vivad Samadhan Scheme, whereby on a … court, furnish proof of such withdrawal along with the intimation referred to in Sub-section (2).[Emphasis suppliedSub-section (4) of Section 9 is abundantly clear. That stipulates that once an order as contemplated under the Kar Vivad Samadhan Scheme has

Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

any one or more assessment years was pending or not. Explanation which was inserted by the Finance (No.2) Act, 1998, with retrospective effect from July 1, 1995, is a cause of some debate, as do the subsequent amendments … the Income-tax or to be disclosed intended to ITA No.169/2005+connected appeal Page 9 of 77 this would be outside authorities, the pale of undisclosed income … MS. JUSTICE PRATHIBA M. SINGH ITA No.169/2005+connected appeal Page 1 of 77 SANJIV KHANNA, J.: Afore-stated appeals under Section 260-A of the Income Tax Act, 1961 (‗Act‘ for short) have been preferred by the Revenue, the Commissioner

The Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

any one or more assessment years was pending or not. Explanation which was inserted by the Finance (No.2) Act, 1998, with retrospective effect from July 1, 1995, is a cause of some debate, as do the subsequent amendments … the Income-tax or to be disclosed intended to ITA No.169/2005+connected appeal Page 9 of 77 this would be outside authorities, the pale of undisclosed income … MS. JUSTICE PRATHIBA M. SINGH ITA No.169/2005+connected appeal Page 1 of 77 SANJIV KHANNA, J.: Afore-stated appeals under Section 260-A of the Income Tax Act, 1961 (‗Act‘ for short) have been preferred by the Revenue, the Commissioner

Killick Nixon Ltd., Mumbai Vs. Deputy Commissioner of Income Tax, Mumb ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Article 226; ;Income Tax Act, 1961 - Sections 142(1) and 143(3); ;Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 90(1), 90(3), 91 and 94

Reported in : AIR2003SC312; (2002)178CTR(SC)387; [2002]258ITR627(SC); 2003(2)MhLj729; 2003MPLJ236(SC); (2003)1SCC145; 2003(2)LC804(SC)

the meanwhile, Kar Vivad Samadhan Scheme, 1998 (herein after referred to as KVSS) was brought into effect by Finance (No. 2) Act, 1998. The appellant filed a declaration under the KVSS on 20.11.1998 disclosing its assessed income as Rs. 33,65,298.00 and … Authority under the KVSS by an order dated 19.1.1999 made under Section 90(1) of the Finance (No. 2) Act, 1998. The Designated Authority accepted the … the Writ Petition under Article 226 of the Constitution by which the appellant challenged the notice issued under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act')2. The brief facts necessary to

Mecpro Heavy Engineering Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Excise

Acts : Central Excise & Salt Act, 1944 - Sections 6 and 11A(2); Central Excise Rules, 1944 - Rules 9(1), 49, 52A, 53, 173(B, C, F, G), 174 and 226; Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90(1) and 95; Narcotics Drugs and Psychotropic Substances Act, 1987; Prevention of Corruption Act, 1988; Prevention of Smuggling Activities Act, 1974; Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992

Reported in : 2001(59)DRJ99; 2001(76)ECC766

it had made a declaration in terms of Kar Vivad Samadhan Scheme, 1998 (in short, the Scheme)(Chapter-IV OF Finance (No.2) Act, 1998 (in short, the Finance Act).2. After such declaration there was no scope for any demand as has … of the Rules, more particularly, Rule 9(1), 49, 52A, 53, 173B, 173C and 173F, 173G and 226 with Section 6 of the Act. The Commissioner was also of the view that the petitioner was liable to penalty

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 … 1998, the GCS had agreed to deposit the stipulated amount ofover Rs. 98 lakhs which had already been deposited earlier and withdrew the CivilAppeal pending … 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

ivory Mart Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147; Finance (No. 2) Act, 1998 - Sections 90(1)

Reported in : [2002]255ITR425(Delhi)

this court with the prayer that Explanationn (aa) to Section 80HHC as introduced by Section 28(e)(i) of the Finance (No. 2) Act, 1991, be declared unconstitutional, invalid and non est. The petitioners also filed an application under Section 151 of … Supreme Court have mentioned as under (headnote) :'A certificate issued under Section 90(1) of the Finance (No. 2) Act, 1998--Kar Vivad Samadhan Scheme, 1998--making a … the Commissioner of Income-tax by which a certificate in Form No. 3 of the Kar Vivad Samadhan Scheme, 1998 (in short 'the KVSS'), for the assessment years 1989-90 and 1990-91 was rejected.2. The brief facts which are