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Commissioner of Income Tax – Ii, Lucknow Vs. Ms. Lucknow Public Educ ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 142A, 12A, 55A, 69B, 131 (1) (d); Societies Registration Act, 1860 -

section 2 of the Wealthtax Act, 1957 (27 of 1957).8. The Section was inserted by the Finance (No.2) Act, 2004 with effect from 15.11.1972 to confer power on the Assessing Officer, to refer the matter to the Valuation … provision being Section 55A to ascertain the fair market value of a capital asset for the purposes of Chapter IV. The issue as whether the Valuation Officer under Section 55A of the Act could be appointed for … with such reference, have all the powers that he has under Section 38A of the Wealth Tax Act, 1957 (27 of 1957).(3) On receipt of

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

respect of specified goods, wholly or partly.7) As mentioned above, the Parliament levied Education Cess by Finance (No.2) Act, 2004. Chapter VI of the said Finance Act deals with Education Cess. Sections 91 to 93 thereof are relevant and … OF2010CIVIL APPEAL No.4611 OF2010CIVIL APPEAL NO.4596 OF2010CIVIL APPEAL No.2987 OF2010CIVIL APPEAL No.5175 OF2010CIVIL APPEAL No.2988 OF2016CIVIL APPEAL NOS. 3981-3983 OF2013CIVIL APPEAL NOS. 2651-2660 OF2011CIVIL APPEAL No.8322 OF2010CIVIL APPEAL NOS. 8323-8324 OF2010Civil Appeal Nos. 2781-2790 of 2010 &

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

Matched in: Advocate S.N. Soparkar, Sr. Adv.,; Swati Soparkar, Adv. for Petitioner No. 1 in Tax Appeal No. 539 of 2003 and Manish R. Bhatt, Adv. for Respondent No. 1 in Tax Appeal No. 539 of 2003 and Special Civil Application Nos. 3605 and 3960 of 2004,;

The Director of Income Tax (international Taxation Vs. Goodyear Tire a ...

Court : Delhi

Subject : Education

income-tax in view of the specific provisions of section 10(38) read with Chapter VII of the Finance (No.2) Act, 2004 . We may point out that Chapter VII of the said Finance (No.2) Act, 2004 pertains to securities

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. (4) The levy … (4) The levy of service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing … tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and also a hearing notice dated 13th August, 2013 issued

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … deem just and proper in the facts and circumstances of the case.” 3. The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … deem just and proper in the facts and circumstances of the case.” 3. The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … deem just and proper in the facts and circumstances of the case.” 3. The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … deem just and proper in the facts and circumstances of the case.” 3. The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common