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Commissioner of Custom, Icd, New Delhi Vs. M/S. Chandra Prabhu Interna ...

Court : Delhi

Subject : Land Acquisition

refunds under Section 27 also applicable to anti-dumping duty), was CUSTOM. A. 3/2013 Page 5 inserted by Finance Act, 2004, and that the amendment thereto by Finance Act, 2009 applicable retrospectively with effect from 01.01.1995 will apply in … the respondent (hereafter “the assessee”) paid anti-dumping duty under protest CUSTOM. A. 3/2013 Page 1 in respect of 27 bills of entry under Customs Tariff Heading No.390390 (under the Customs Tariff Act - hereafter “CTA”) for import … was not leviable. Later, it made a refund claim for `28,85,394/- on 24.7.2006, which was adjudicated by the Assistant Commissioner (Refund) by an Order-in-Original No.557/07

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 … assessee as well as learned standing counsel appearing for the Revenue and perused the materials available on record. 24. There is no dispute on the facts. Hence, it is not necessary to once again repeat the same.

Saj Flight Services (P) Ltd. Vs. Supdt. of Central Excise

Court : Kerala

Subject : Service Tax

Acts : Finance (No. 2) Act, 2004 - Sections 66 and 69; Finance Act, 1994 - Sections 65(24); Finance Rules, 2004; Finance Act, 2004 - Sections 65(24) and 69

Reported in : (2006)201CTR(Ker)490; 2006(2)KLT73; 2006[4]STR432

catering service to M/s. AIR India and are liable to get registered under Section 69 of Finance Act (No. 2), 2004 and also to follow the provisions of the said Act and Rules with effect from 10-9-2004.2. Writ … that petitioner is providing catering service and is liable to get registered under Section 69 of the Finance Act, 2004. We find no reason to entertain these appeals. They are accordingly dismissed in limine. - - According to … was that it would not fall within the expression 'caterers' under Sub-section 24 of Section 65 of the Finance Act, 1994.4. We are not prepared

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 … the Government of a foreign State or a foreign enterprise or any association or body established outside India. 24 Explanation II.-.For the purposes of this section, where any sum referred to in sub-section (1) or sub-section (2)

M/S. Yash Developers, Mumbai Vs. Department of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

clause (d) of section 80IB(10) of the Act which has been inserted with effect from 1.4.2005 by the Finance (No.2) Act,2004. It is relevant to state that in respect of assessment year 2008-09, the AO has also

Cce Vs. Nahar Industrial Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR26

Finance Act, 2005 can only be utilized only for the payment of such duties. Vide Section 88 of Finance (No. 2) Act, 2004, it has been provided that the credit of AED(GSI) paid on or after 1.4.2000 shall be allowed to … per CBEC Excise Manual of supplementary instructions where certain restrictions were imposed for payment of Cenvat credit. Para 24.2 is reproduced below: (b) an amount equal to CENVAT credit taken on inputs if such inputs are removed

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 … notices sent by the Department. (11) The petitioner filed its reply dated 24th May, 2006 to the said Show Cause-cum-Demand Notice. The petitioner reiterated that

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 with effect from 1-4-2005. Assuming that the provisions of section 94(7) were not retrospective and only prospective in … mutual fund at a price of Rs. 12.97 per unit. The date of purchase of the units was 24.3.2000. That was the very day of book closure of the mutual fund and dividend @ Rs.4 per unit

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 judgment of the Karnataka High Court for coming to the findings that we have, in this judgment. 24. Having traced the history of section 80-IB(10), we now proceed to deal with the rival contentions of the

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 w.e.f. 1.4.2005. Assuming that the provisions of Section 94(7) were not retrospective and only prospective in effect, those … mutual fund at a price of Rs. 12.97 per unit. The date of purchase of the units was 24.3.2000. That was the very day of book closure of the mutual fund and dividend @ Rs. 4/- per