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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 … Limited, and as the Department had no-objection, the same was admitted as additional evidence by the order dated 17.07.2008 but, another application for admission of evidence in shape of affidavit of partner of the appellant firm, was

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

project are owned by L&DO, MoHUA. Furthermore, it is pertinent to note that the Parliament project is being financed by the Lok Sabha Secretariat, whereas the remaining projects shall be financed by different Ministries. Thus, the ownership … since the proposal had originated from the land-owning agency (Central Government) as mentioned in the public notice dated 21.12.2019 and was of national importance, the Authority opted to forward the proposal along with its approval to the … taken by the Authority is ascribable to Section 11A(6) of the 1957 Act, which predicates that if any question arises whether the modifications proposed to … legislation” as Privy Council called it in Burah case [5 IA178: ILR4Cal 172]. or “ancillary legislation” as the Federal Court termed it in Choitram v.

D. Sudhakar and ors. Vs. State of Karnataka, by Its Secretary to Gover ...

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 17; The Karnataka Excise (lease of the Right of Retail Vend of Liquors) Rules, 1969 - Rule 3

Reported in : ILR2004KAR4904; 2004(7)KarLJ611

Matched in: Citation ILR2004KAR4904; 2004(7)KarLJ611

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

or after 1st April, 2005. The date 1st April, 2005 is of some significance because by Finance (No.2) Act, 2004, w.e.f. 1st April 2005, section 80-IB(10) was substantially amended and clause (d) was inserted therein, that stipulates that … the municipal limits of these cities and one thousand and five hundred square feet at any other place.” 17. Therefore, now w.e.f. from 1st April, 2001 section 80-IB(10) stipulated that any housing project approved by the local

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 … revenue and appeals are dismissed. No order as to cost. VIBHU BAKHRU, J BADAR DURREZ AHMED, J MAY 17.2013 MK

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 … revenue and appeals are dismissed. No order as to cost. VIBHU BAKHRU, J BADAR DURREZ AHMED, J MAY 17.2013 MK

thermax Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)12STT89

services rendered by them. They refer to Clause (viii) of Explanation 1 to Section 67 as inserted by Finance (No. 2) Act, 2004 with effect from September 10, 2004, according to which the amount of interest collected is outside the ambit … taxable service.In this context, it has been clarified by the Ministry vide Circular No. 80/10/2004 ST dated September 17, 2004 that "all such interests which are in the nature of interests on loans would thus remain excluded

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

auxiliary service as defined under section 65(19) of the Finance Act, 1994 as substituted by the Finance (No.2) Act, 2004 and the definition information technology service includes computer software, system networking, data processing, etc., after the amendment effected … paid DKK 2,209,690 equivalent to Indian Rupees 1.66 crores (approximately). (a) The second respondent issued a circular on 17.12.2003 to the effect that the software service would be outside the purview of service tax and it is

M/s Mehta Export Corporation Vs Commissioner of Central Excise,Customs ...

Court : Chennai

in Order-in-original in C.No. V/BAS/15/17/2009-ST ADJN. dated 24.12.2025 for the FY 2006-2008 passed under Section 73 of the Finance Act,1994 by the 2nd respondent and quash the same as illegal and not in accordance with law.For Petitioner(s): … demand proposed in Show Cause Notice dated 06.08.2009 for the Financial Year 2004- 2008 has been confirmed against the petitioner. 4.The impugned order itself drops … HIGH COURT OF JUDICATURE AT MADRASDATED: 13-03-2026CORAMTHE HON'BLE Mr. JUSTICE C. SARAVANAN AND WMP Nos.10338 & 10340 of 2026 M/s Mehta Export Corporation Represented by its Partner Mr.Bharat Mathuradas Mehta 69,Angeripalayam Road, Tirupur- 641 603 ..Petitioner(s) Vs1.

Arun Excello Foundations (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Land Acquisition

Reported in : LC(2007)(3)269

the same. The assessee pleaded that w.e.f. 1st April, 2005, an amendment has been brought out by the Finance (No. 2) Act, 2004 and the same provided Clause (d) of Section 80-IB(10), where restriction is put regarding the maximum commercial area … two appeals by the assessee are directed against the common order of the CIT(A)-m, Chennai in ITA Nos. 173 and 174/2006-07 dt. 4th Oct., 2006. The assessments were framed by the Asstt. CIT, Company Circle 1(1), Chennai