Advanced Search Results

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 … 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 & Ors. Page 1 of 30 CIVIL APPEAL NOS. 5927-5929 OF2010CIVIL APPEAL

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 … was previously known as Simplex Concrete Piles (India) Ltd., with effect from 8 November, 2005, the petitioners name was changed to M/S.Simplex Infrastructure LTD.(3) On

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

from 2006-07. We, however, do not subscribe to the view so canvassed by the assessee. The Finance (No.2) Act 2004 has brought an amendment in Section 40 of the Act making it applicable w.e.f. 01/04/2004 (sic)8. Since this … to a contractor or subcontractor for carrying out any work on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid during the previous

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 … The same was, thereafter, furnished by the appellant vide its letter dated 8.3.2006. It was, alleged that the appellant had suppressed material facts and knowingly,

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification No. 56/2002-CE dated 14.11.02 as amended exempts 'Duty of Excise' levied under the First Schedule and the … regard to Question No. 1 it is stated that as per the supplementary note No. 1 of the Chapter 21 of the Central Excise Tariff Act, 1985 (for short "the Tariff Act"), "Pan Masala" means any preparation … question is in affirmative then whether all the duties discharged under Rule 8 of the Central Excise Rules, 2002 such as Basic Excise Duty [BED],

Trans Asian Shipping Services Pvt.Ltd. Vs. Commissioner of Income Tax.

Court : Kerala

Subject : Direct Taxation

& 129/12 -:5. :- of the Rules and Form No.66 under the Rules. Explanatory Notes to the Finance Act, 2004 were also referred to. The statutory form of audit report which should be in Form 66 specifically says … income' under the `tonnage tax scheme' in terms of the provisions of Chapter XII G of the Income Tax Act, 1961; the "Act", for short? … B.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE23D DAY OF JANUARY20153RD MAGHA, 1936 ITA.No. 128 of 2012 () ----------------------- (AGAINST THE ORDER IN ITA.NO. 80/COCH/2012 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN DATED2007-2012) ------------- … 1936 ITA.No. 128 of 2012 () ----------------------- (AGAINST THE ORDER IN ITA.NO. 80/COCH/2012 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN DATED2007-2012) ------------- APPELLANT/APPELLANT IN

Commissioner of Income Tax - Ii Vs. M/S Multiplex Capital Ltd.

Court : Delhi

Subject : Direct Taxation

transaction tax shall have the same meanings respectively assigned to them under Chapter VII of the Finance (No.2) Act, 2004.'' 8. Minimum Alternate Tax (MAT) scheme was introduced by inserting section 115J in the Act by the Finance

Commissioner of Income Tax Vs. Herbalife International India Pvt. Ltd.

Court : Delhi

Subject : Direct Taxation

payment made to residents and non-residents have to be the same. (b) Prior to its amendment by the Finance (No. 2) Act, 2004 Section 40 (a) (i) of the Act provided for disallowance of payments made to non-residents where tax is … under this Act, which is payable outside India, on which tax has not been paid or deducted under Chapter XVII-B: Provided that where in respect of any such sum, tax has been paid or deducted under Chapter … as having accrued only during the previous year relevant to AY 2001-02. 8. The further submission was that by 31st March 2000 when the accounting

Commissioner of Income Tax - Ii Vs. M/S Mbl and Co. Ltd

Court : Delhi

Subject : Direct Taxation

transaction tax shall have the same meanings respectively assigned to them under Chapter VII of the Finance (No.2) Act, 2004.'' 8. Minimum Alternate Tax (MAT) scheme was introduced by inserting section 115J in the Act by the Finance

Millennium Infocom Technologies Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)456

(ia) which contains identical provisions in respect of payments made to a resident has been inserted by the Finance (No. 2) Act, 2004, w.e.f.1st April, 2005. In this sub-clause words "rent, royalty" have been inserted w.e.f. 1st April, 2006. Provisions of … under this Act, which is payable outside India on which tax has not been paid or deducted under Chapter XVII-B shall not be deducted in computing the income chargeable under the head "Profits and gains of business … of Lufthansa Cargo India (P) Ltd. v.Dy. CIT (2005) 92 TTJ (Del) 837 : (2005) 275 ITR 20 (Del)(AT) should have been taken into account.5.1