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Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

the prescribed format and also submit returns in such regard on quarterly basis. Section 95 of the Finance Act, 2004 added the liability of the service provider to pay Education Cess on the tax levied and calculated under … * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: March 11, 2015 Pronounced on: April 17, 2015 + CEAC952014 DELHI TRANSPORT CORPORATION Through: ..... Petitioner Mrs.Avnish Ahlawat with Ms. Latika … Corporation (DTC), a Central public sector undertaking, to assail the order dated 25.04.2014 passed by the principal bench of Custom Excise and Service Tax Appellate

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

Better Label Manufacturing Co. Ltd. Represented by Its Managing Direct ...

Court : Chennai

Subject : Direct Taxation

Acts : Wealth Tax Act; Finance Act, 1998 - Sections 87, 88 90, 92 and 95; Income Tax Act - Sections 246, 260A and 264

Reported in : 2008(228)ELT331(Mad)

certificate to the appellant under the said scheme.2. The learned single Judge, after referring to Section 95 of Finance (No. 2) Act, 1998 has ultimately held that it is true that the word 'pending' would mean 'undecided issues' and a … K. Raviraja Pandian, J.1. Writ Appeals Nos.2619 and 2824 of 2004 have been filed against the common order passed by a learned single Judge of this Court dated 31.03.2004 … compliance on 13.01.1999. Again the papers were represented after compliance only on 25.01.1999. In those circumstances of the case, it could not be construed that

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 … separate challan/bilty. The commission charged by the appellant from the truck operators/owners ranged from Rs. 100/- to Rs. 250/- per trip. 5.1. On verifying the contents of record placed before him, the AO observed that while making

Commissioner of Income Tax vs.bhanot Construction & Housing Limite ...

Court : Delhi

Subject : Direct Taxation

from 01.04.2005 which is the date from which sub clause (ia) of section 40(a) was inserted by Finance act, 2004. In fact by treating the above legislation as declaratory and therefore retrospective, it is the intention of the … THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL No.603/2018 Reserved on :28. h August, 2018 Date of decision:17. h January, 2019 COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Ashok K. Manchanda, Sr.

Radmacher (Formerly Granatino) (Respondent) Vs. Granatino (Appellant)

Court : UK Supreme Court

Subject : Land Acquisition

and (2)(a) to (g) of the 1973 Act). Corresponding provisions also apply between civil partners (see Civil Partnership Act 2004, s 72(1) and (2) and Scheds 5 and 6). Until 1984, as is well known, section 25 contained … down the circumstances in which a valid and binding agreement relating to arrangements for the couple's property and finances, not only while the marriage still existed but also after it had been dissolved or annulled, could be

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 not … filed an appeal before the Commissioner of Income Tax (Appeals) [ CIT (A) ]. By an order dated 25th February 2005, the CIT (A) disposed of the Assessee s appeal by holding that the administrative expense was

Armoor Gram Panchayat Vs. Government of A.P. and ors.

Court : Andhra Pradesh

Subject : Constitution

Acts : Andhra Pradesh Panchayat Raj Act, 1994 - Sections 2(12), 25, 32, 45 and 46; Constitution of India - Article 40; Constitution (Seventy third Amendment) Act, 1992

Reported in : 2006(2)ALD180; 2006(2)ALT225

to disobey the Gram Panchayat resolution by explicit instructions from respondent Nos. 2 and 3 herein. Therefore, the present writ petition is filed for a … all powers and perform all functions specifically conferred or imposed on the executive authority under the Act. Under Section 25 of the Act, it shall be within the powers of the sarpanch to exercise controlling authority over the … The powers of the Gram Panchayat also include the power to take all necessary steps to augment the finances of the Gram Panchayat to meet various expenses in discharge of its functions.5. The above brief legal position

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 … is proposed to modify the existing benefits to provide that in areas other than falling in and within 25 kms. from the municipal limits of Delhi and Mumbai, the built-up area of dwelling units may be up

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 … Brahma Associates v/s Joint CIT (OSD), Circle 4, Pune, dated 6th April 2009, reported in (2009) 119 ITD 255 (Pune)(SB), wherein it was held that where housing projects were approved before 31st March 2005, the condition laid