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Vijayjyot Seats Pvt. Ltd. Vs. Ccex and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2005)(191)ELT542Tri(Mum.)bai

is entitled to avail the credit of AED (GSI) prior to 1/4/2000. By virtue of Clause 88 of Finance (No. 2) Act 2004, CENVAT credit Rules, 2002 were amended as under: - "88. Amendment of the CENVAT Credit Rules, 2002. - … In the CENVAT Credit Rules, 2002 made by the Central Government in exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 (1 of 1944), in Rule 3, in Sub-rule (6), in clause (b),

ito V.D.B. Taraporevala Sons and Co.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)1SOT123(Mum.)

has referred the matter to you in view of the explanation under section 37(1) which was added by Finance No. 2 Act, 1998 with retrospective effect from coming into force from 1-4-1962.In this connection we were informed that the decision

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 … in Section 40 of the Act. The payment of FTS to HIAI would be allowable in terms of Section 37 (1) of the Act but before such payment can be allowed the condition imposed in Section 40 (a)

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

The Finance Act, 2003 brought 8 new services within the ambit of service tax. Further, the Finance (No.2) Act, 2004 brought 13 new services under service tax which included reintroduction of service tax on 3 services and also … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT, … Association (supra) is largely based. In Graff v. Evans (1882) 8 Q.B. 373, the Grosvenor Club was incorporated in the form of a trust, 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 … of the Act, 1961 is upheld, then the assessee may be allowed corresponding, deduction of similar expenditure under Section 37 of the Act. (v) The fifth issue is against levy of interest under Sections 234A, 23413 and 234

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 … Punjab and Haryana High Court in the case of P.M.S. Diesels and Ors. v. Commissioner of Income-Tax: (2015) 374 ITR562as regards mandatory nature of the provisions relating to the liability to deduct tax at source in the

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification No. 56/2002-CE dated 14.11.02 as amended exempts 'Duty of Excise' levied under the First Schedule and the … 1. In this application under Section 23C of the Central Excise Act, 1944 (for short "the CE Act"), the applicant, M/s Surbhi Industries, a … attracts various types of duties such as Basic Excise Duty (BED) @ 37.5% (levied under First Schedule to the Tariff Act), National Calamity Contingent Duty

Union of India Vs. M/S Honda Siel Car India Limited

Court : Delhi

Subject : Land Acquisition

the duty in this case became payable before the said Section was inserted in the Customs Act by Finance (no. 2) Act, 1996. Further, the importer made a large deposit during the investigation itself, far in excess of their correct … be reported in the Digest WPC 2731/2003 and 11831/2005 Page 1 of 37 SANJIV KHANNA, J. The Union of India has preferred these writ petitions … impugning the final decision of the Settlement Commission vide orders dated 20 th August, 2002 and 7th January, 2004..2. As the issues involved and the questions raised are identical and similar, we are disposing of these writ

Deputy Commissioner of Vs. Shubham Industies

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2007)104ITD126Luck

Officer under Section 142A of the Act. The Section 142A of the Act, which has been inserted by Finance (No. 2) Act, 2004 reads as under: 142A. (1) For the purposes of making an assessment or reassessment under this Act, where … of deduction in respect of gratuity liability was, admittedly, considered by the departmental authorities and the Tribunal under Section 37. The disallowance was made by the Income-tax Officer on the footing that gratuity liability for past years did

Deputy Commissioner of Income Tax Vs. Shubham Industries

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2007)106TTJLuck34

AO under Section 142A of the Act. The Section 142A of the Act, which has been inserted by Finance (No. 2) Act, 2004, reads as under: 142A. Estimate by Valuation Officer in certain cases.(1) For the purposes of making an assessment … of deduction in respect of gratuity liability was, admittedly, considered by the Departmental authorities and the Tribunal under Section 37. The disallowance was made by the ITO on the footing that gratuity liability for past years did not