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Commissioner of Income Tax Vs. M/S.Arun Excello Foundations Pvt. Ltd.

Court : Chennai

Subject : Land Acquisition

dilute the said Section to grant pro-rata relief. 11. Referring to the amendment brought forth under Finance (No.2) Act, 2004 by insertion of sub clause (d) to Section 80IB (10) of the Act, effective from 1.4.2005, learned standing … contained under Section 80IB(10) of the Act, learned counsel referred to the decision reported in (2011) 1 SCC 236 - COMMISSIONER OF CENTRAL EXCISE, NEW DELHI v. HARI CHAND SHRI GOPAL AND OTHERS and submitted that the

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 … or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or 23 (g) (h) (i) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any

Kanchan Singh Vs. Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Reported in : (2009)221CTR(All)456

to relatives but by the Finance Act (No. 2) of 1991. This restriction has been taken away. After Finance (No. 2) Act of 1991, Section 5(iiie) of the GT Act, 1958 reads as follows:Section 5. Exemption in respect of certain … M.A. Unneeri Kutty v. CIT : [1992]198ITR147(Ker) , SLP dismissed (2001) ITR 23, CIT v. Precision Finance (P) Ltd. : [1994]208ITR465(Cal) ].10. It has been … by which the assessment order passed by the ITO, Lucknow dt. 12th June, 2007 for the asst. yr. 2004-05 has been confirmed and the revision petition of the petitioner has been rejected.2. Brief facts giving rise to

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

Court : Supreme Court of India

Subject : Land Acquisition

associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. These … learned senior counsel took further time to file written submissions by October 23, 2017. However, till date, no such written submissions are filed nor any … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 2781-2790 OF2010M/S. SRD NUTRIENTS PRIVATE LIMITED .....APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI .....RESPONDENT(S) W I T H CIVIL … Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act,

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

of Section 80IB read as follows:“Section 80-IB(10) prior to the amendment of 1.4.2005: Sub s. by Finance (No.2) Act, 2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance

N & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...

Court : Delhi

Subject : Service Tax

the amount of service tax shown in para 70.1 against them under Section 95 of the Finance (No.2) Act, 2004 read with Section 66 of the Act; I confirm the demand of SHEC amounting to Rs.29,370/- (Rupees twenty … service tax dues and filed returns on 02.03.2009. In the meanwhile, a show cause notice was issued on 23.06.2009. For a later period, the assessee again approached the Service Tax Authorities, conceding its liability and offering to

Piu Ghosh Vs. Deputy Commissioner of Income Tax, Circle52 and Ors.

Court : Kolkata

Subject : Direct Taxation

1961 in the present case pertaining to Assessment Year 2005-06 when the provisions were substituted by the Finance Act, 2004 with effect from April 1,2005 ?.” The Finance (No.2) Act,2004, No.23 of 2004 got Presidential assent on 10th … otherwise provided. Clause (ia) was added to Section 40 by Section 11 of the aforesaid Finance Act of 2004. Section 11 provides that the law shall be deemed to come into effect on 1st April, 2005. He contended

Signode India Limited Vs. Commr. of Cen.Excise and Customs-Ii

Court : Supreme Court of India

Subject : Service Tax

handling service” within the meaning of Section 2(23) of the Finance Act, 1994 [as amended by Finance (No.2) Act, 2004]. is the core issue that arises for determination in these cases.3. The appellant seeks to disclaim such liability

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

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 … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed