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M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

Subject : Service Tax

mandatory pre-deposit at the time of filing an appeal, is an unreasonable condition? 2) Whether amendment made to Section 35 F of the Act has a retrospective operation? 3) What order? Legal Frame work: 13. At this stage, … to hold that Sec. 35F of the Central Excise Act, 1944 as amended by Sec. 105 of the Finance Act (No.2), 2014 w.e.f. 6/8/2014 which provides for mandatory pre-deposit of 7.5% for first appeals and 10% for … the Service Tax Rules, 1994 as well as the Cenvat Credit Rules, 2004. The Audit Wing of the Service Tax Commissionerate audited the accounts of

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

to service tax appeals preferred under Sections 85 and 86 of the Finance Act, 1994.5. In view of the limited controversy and question for consideration, … 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.” Section 35F requires mandatory deposit of specified percentage of duty demanded or penalty imposed before filing an appeal and … the Commissioner (Appeals), as the case may be, shall not entertain any appeal- (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty … NEW DELHI + WRIT PETITION (CIVIL) No.4551/2017 Reserved on :16. h February, 2018 Date of decision:31. t May, 2018 M/S SANTANI SALES ORGANISATION ........ Petitioner

Krishna Lifestyle Technologies Ltd. Vs. Union of India (Uoi) Through t ...

Court : Mumbai

Subject : Excise

Acts : Customs Act, 1962 - Sections 142; Central Excise Act, 1944 - Sections 11; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2005 - Sections 13(6) and 35; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2004 - Sections 11; Central Boards of Revenue Act, 1963 - Sections 11D; Customs Act, 1862; Karnataka Land Revenue Act - Sections 158 and 190; Contract Act - Sections 176; Central Sales Tax Act - Sections 9; Transfer of Property Act, 1882 - Sections 100; State Financial Corporation Act, 1951 - Sections 29 and 29(2); Karnataka Sales Tax Act - Sections 15; State Corporation Act, 1951 - Sections 25; Income Tax Act - Sections 2(13); Bombay Sales Tax Act, 1959 - Se

Reported in : (2008)110BOMLR456; 2008BusLR314(Bom); 2008(125)ECC208; 2008(151)LC208(Bombay); 2008(229)ELT173(Bom); 2009[16]STR669

is the power of attachment and sale. The section before the insertion of the proviso by the Finance Act, 2004, only permitted an Officer empowered, to recover any sums payable by attachment and sale of excisable goods belonging … Respondent No. 4 issued sale certificate for the immovable property and also sale certificate for the movables.3. Respondent No. 2 by an Order of 27-11-2001 had made a demand of duty under Central Excise Act, 1944 and had … the facts and circumstances of each case.Yet another aspect which we have to consider is the effect of Section 35 of the SARFAESI Act which reads as under:The provisions of this Act shall have effect, notwithstanding anything inconsistent

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 … the case of the Revenue that Article 9 (1) or Article 11 (7) applies in the instant case. 35. Article 9 (1) provides for adjustment and reason the transfer price mechanism. This provision is not invoked in

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

assessees who file appeals before the Appellate Tribunal. The seats of the Appellate Tribunal are very limited. When Finance (No. 2) Act, 1980 was enacted, the seats of the Tribunal were only at Delhi, Bombay, Madras and Calcutta, whereas the … of the Tribunal in Mayur Steel Co-op. v. Commissioner of Customs, Ahmedabad 2004 (176) ELT 107 (Tri. Mumbai) and the decision of the Delhi Bench … M.S. Shah, J.1. All these petitions challenge the constitutional validity of the proviso to Sub-section (1) of Section 35 of the Central Excise Act, 1944 ('the Act' for short) in so far as it provides that 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 … income from its 'equalization reserve' comprising profits and premium charged on sale of units as per SEBI regulations." 35. The learned special counsel explained the mechanics of distribution of the so-called dividend by an MF in the

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or … authority, no ground has been taken by the assessee in the memo of appeal filed in Form No. 35 alleging the action of the AO for reopening the assessment under Section 147.76. We have also carefully gone

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

Court : Mumbai

Subject : Direct Taxation

determined on the basis of the rules and regulations of the local authority approving the said housing project. 35. However, the provisions of section 80-IB(10) were substantially amended by way of Finance (No.2) Act, 2004 w.e.f. 1st … 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

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 the decision of Delhi High Court in the case of Commissioner of Income-Tax v. Hardarshan Singh: (2013) 350 ITR427wherein it was held that when the 15 assessee merely acted as facilitator or intermediary in the process

R. Rajagopal Member-I, Appellate Authority Income Tax Department Vs. S ...

Court : Chennai

Subject : Land Acquisition

- 1998" (hereinafter referred to as The Scheme) in exercise of powers conferred under Chapter IV of the Finance (No.2) Act, 1998. Therefore, without prejudice to the appeal preferred, the Vendor has chosen to avail the benefit … (Prayer: Crl.R.C. No. 967 of 2004:- Criminal Revision Case filed under Section 397 and 401 of Criminal Procedure Code praying to call for the … vs. Central Bureal of Investigation, New Delhi) reported in (2003) (3) CTC 356 = 262 ITR 466 (SC) wherein it was held that when the