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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

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 … income of the assessee-appellant for the assessment year 2005-2006 with disallowance of payments to the tune of Rs. 57,11,625/-, essentially in terms of Section 40(a)(ia) of the Income Tax Act, 19611, for failure of the assessee- appellant

Standard Chartered Bank and ors. Etc. Vs. Directorate of Enforcement a ...

Court : Supreme Court of India

Subject : CompanyCriminal

Acts : Income Tax Act, 1961 - Sections 232(3), 232(3)(1), 276B, 276C, 277, 278 and 278B; Indian Penal Code (Amendment) Bill, 1972; Finance (No. 2) Act, 2004 - Sections 35HA(3); Wealth Tax Act, 1957; Indian Penal Code (IPC) - Sections 7, 11, 62, 417 and 420; Foreign Exchange Regulation Act, 1973 - Sections 56(1); Monopolies and Restricted Trade Practices Act, 1969 - Sections 48A; Code of Criminal Procedure (CrPC) , 1973 - Sections 235; Monopolies and Restricted Trade Practices (Amendment) Act, 1984 ; Foreign Exchange Regulation Act, 1973 - Sections 13, 19(1), 44(2), 18(1), 18A, 50, 51, 56, 57 and 58; Companies Act, 1956; Suppression of Immoral Traffic in Women & Girls Act, 1956 - Sections 3(1); Prevention of Food Adulteration (Amendment) Act No. 34 of 1976; Employees Provident Fund Act; Genera

Reported in : AIR2005SC2622; 2005(4)ALD10(SC); III(2005)BC119(SC); [2005]125CompCas513(SC); (2005)4CompLJ464(SC); 2005(3)CTC39; (2005)195CTR(SC)465; 119(2005)DLT687(SC); 2005(100)ECC457; (2005) 4 SCC 530

on 16th September, 2003. Section 278B was promptly amended by Parliament by insertion of sub-section (3) by the Finance (No. 2) Act, 2004 w.e.f. 1.10.2004. The inserted sub-section (3) reads as under:'278B (3) Where an offence under this Act has been … than 30 days, nor more than six months. It is interesting to note that for the offence under Section 5, the Court had discretionary power to punish by either fine or imprisonment, whereas under Section 6, both punishments

State of Kerala Vs. M/S. S.D. Pharmacy and Another

Court : Kerala

Subject : MRTP

the first appeal was dismissed, the Tribunal on second appeal held that since the amendment by Kerala Finance Act, 2004 adding the term "brand name" under clause (vi aa) to Section 2 of the Act came into force … brand name holder on the sale of products made under brand name / trade mark / logo under Section 5(2) of the Kerala General Sales Tax Act (hereinafter referred to as the Act for short). 2. We have

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

Court : Karnataka

Subject : Service Tax

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 … placed on Allied Motors Pvt. Ltd. v. Commissioner of Income Tax, Delhi [1997(3) SCC 472]. d) Referring to Section 5 of the General Clauses Act, 1897, it was contended that the amendment was assented to by the Hon'ble

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

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 … India PVT.Ltd.-vs.-Union of India reported in 2007 (8) STR84 wherein at paragraph 51 of the judgment it was observed that the adjudicating authority was in

In Re: Universities

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)194CTRAAR289

Tax Act, 1961 - Sections 45(1), 48, 112, 112(1), 115I, 115O, 115AD, 115AD(3) and 245(1); Finance Act, 1999; Finance (No. 2) Act, 2004; Securities Contracts (Regulation) Act, 1956 - Section 2Union of India v. A. Sanyasi Rao, Appeal (Tribunal)--PROCEDUREReversal of order … of the Hon'ble Supreme Court of India in Union of India v. A. Sanyasi Rao (1993) 202 ITR 584 (SC) would not apply since the constitutional validity of that provision is neither in issue nor can it

Tamil Nadu Cricket Association Vs. Director of Income Tax

Court : Chennai

Subject : Education

the Commissioner to cancel the registration granted under the stated circumstances, reads as under:- Provision inserted under Finance Act, 2004: Section 12AA(3):- Where a trust or an institution has been granted registration under clause (b) of sub-section (1) and … Dated :21. 10.2013 Coram The Honourable Mrs.Justice CHITRA VENKATARAMAN and The Honourable Mr.Justice T.S.SIVAGNANAM Tax Case (Appeal).No.450 of 2013 and M.P.No.1 of 2013 --- The Tamil Nadu Cricket Association No.5, M.A.Chidambaram Stadium Victoria Hostel Road Chepauk, Chennai-600

M/S. Madhav Steel, a Partnership Firm, R.J. Virwadia Partner of M/S. M ...

Court : Mumbai

Subject : Central Excise

Acts : Central Excise Act, 1944 - Section 35EE; Central Excise Rules, 2002 - Rule 18; Bengal Finance (Sales Tax) Act, 1941 - section 5(2)(a)(ii)

construction of the requirement to furnish a declaration form by a dealer under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, is likely to facilitate the commission of fraud and introduce administrative inconveniences. Therefore, the … MTs of Stainless Steel Sheets in Coils (Hot Rolled).5. The Respondent No.3 vide his Order dated 20th August 2004 rejected the Petitioners rebate claims on the ground that the procedure required under the Board's Circular, has not