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

Court : Karnataka

Subject : Service Tax

nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of Section 47 of the Finance Act, 1984 (21 of 1984), before the Appellate Tribunal and any matter arising out of, … 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 … (Prayers: These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India praying to hold that Sec. 35F of the Central Excise Act,

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 Rs. 50,200, whereas M/s Amit Traders had shown closing balance in the accounts of assessee at Rs. 47,200. When the assessee was called upon to explain the discrepancy, the assessee submitted that the difference was on

M/S Ge Capital Services India Vs. Prasanta Ghosh and anr

Court : Delhi

Subject : Right to Information

in the plaint, are that defendant no.1 had approached the plaintiff in and around May, 2004, for obtaining finance for purchasing certain medical equipment for use in commercial purposes. Relying on the representations and assurances given by … may be implied. Indian Contract Act, 1872, Sections 47, 48 and 49 deal with the place of … $~33. * IN THE HIGH COURT OF DELHI AT NEW DELHI + CS(OS) 2840/2011 % Judgment dated 10.03.2014 M/S GE CAPITAL SERVICES INDIA ..... Plaintiff Through : Mr.Gaurav Gaur, Adv. versus PRASANTA … the loan document at West Bengal and no part of cause of action has arisen within the territorial jurisdiction of this Court. Hence Clause 10(g) … Gupta and Ors. v. Smt. Tara Mani (supra), this Court held: Under Section 20, Clause (c), CPC, a suit can be filed in a Court

Commissioner of Income Tax Vs. Rohtas Projects Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 38A; Finance Act, 2004; Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 131(1), 133, 142A, 142A(1) and 153A

Reported in : (2006)204CTR(All)139

Tribunal is not in accordance with law as it ignores the provisions of Section 142A introduced by the Finance (No. 2) Act, 2004, with retrospective effect from 1bth Nov., 1972. Section 142A of the IT Act reads as under:142A. Estimate by

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 … only the assessment year of 1940-41, because the amendment did not come into force till the 1st of 47 April 1940. That means that the old law applied to every assessment year up to and including the

Saroj Sales Organisation Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2008)115TTJ(Mum.)485

5 per cent of the limit prescribed, it is pointed out that this sub-section was amended by the Finance (No. 2} Act, 2004 w.e.f.1st April, 2005. Prior to its substitution the section granting 100 per cent deduction of income arising from

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 … would then include corporate persons as well. On the other hand, “body 47 of persons” is used to make it clear beyond doubt that corporate … 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,

Ge Capital Services India Vs. G. Neuromed Diagnostic Centre Pvt. Ltd.

Court : Delhi

Subject : Civil

Acts : Arbitration and Conciliation Act, 1996 - Sections 11(6); Indian Contract Act, 1872 - Sections 47, 48 and 49; Code of Civil Procedure (CPC) - Sections 20 - Order 37, Rule 3

Reported in : 2007(98)DRJ74

the aforesaid machine in December, 1997, in Kanpur. In that process, the plaintiff had offered to provide customer finance through their customer finance division at Kanpur in the month of January, 1998. The stamp papers for executing … of various documents being : (1) an Equipment Master Security and Loan Agreement dated 17.6.1998 executed by defendant No. 2 in his capacity as the managing director of defendant No. 1 company; (for short the Loan Agreement') (2) … may be implied. Indian Contract Act, 1872, Sections 47, 48 and 49 deal with the place of … 1998.6. It is thereforee argued that no part of a cause of action has arisen within the jurisdiction of this Court and this Court would … Mr. Jaspal Kaur 2006 (89) DRJ 73. This was the petition under Section 11(6) of the Arbitration and Conciliation Act, 1996. The issue that arose

Cairn Uk Holdings Limited Vs. Director of Income-tax

Court : Delhi

Subject : Land Acquisition

respect of any sum paid on account of securities transaction tax under Chapter VII of the Finance (No.2) Act, 2004. Explanation.-For the purposes of this section,- (i) ―foreign currency‖ and ―Indian currency‖ shall have the meanings respectively assigned … Government. Provided also that where shares, debentures or warrants referred to in the proviso to clause (iii) of Section 47 are transferred under a gift or an irrevocable trust, the market value on the date of such transfer

Smt. Saraswati Devi Gehlot Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2008)304ITR354(Jodh.)

the DVO for determining the cost of construction, we find that this section has been inserted by the Finance (No. 2) Act, 2004, w.r.e.f. 15th Nov., 1972. Circular dt. 15th July, 2005 copy placed in the paper book, provides that the … report of the DVO was received on 16th Feb., 2005 showing the value of the property at Rs. 47,86,849 whereas the value of this property was shown by the assessee at Rs. 54,26,804. On being called upon