Advanced Search Results

thermax Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)12STT89

services rendered by them. They refer to Clause (viii) of Explanation 1 to Section 67 as inserted by Finance (No. 2) Act, 2004 with effect from September 10, 2004, according to which the amount of interest collected is outside the ambit

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

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 … of clause (105) of section 65, and collected in such manner as may be prescribed. 64 63. Under Section 67, where service tax is chargeable on any taxable service with reference to its value, it was stated: “67.

Assistant Commissioner of Income Vs. Nalanda Housing Development Ltd.

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2005)98TTJ(Rajkot.)518

as reference to the Valuation Officer is concerned, 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 … year C.I. to base 100 progress------------------------------------------------------------------------------------------1.12/90 to 3/91 39,53,779 489.25 8,04,043 32.37% 1,27,73,3942.4/91 to 3/92 88,39,615 526.25 16,79,737 67.63% = 514.27 1,27,73,394 24,83,780 100% say : 5.14------------------------------------------------------------------------------------------ 12. The AO observed that from this it can be

M/S. Reliance Security Agency, Prem Buildings, Near Sndp Union Office, ...

Court : Kerala

Subject : Service Tax

Reported in : 2012(3)KLT40(SN)(C.No.41); 2012(3)KLJ108

the 'service tax' payable, as ultra vires to the Constitution of India. 2. W.P.(C) No. 34643 of 2004 has been preferred by an Association representing … 1. The petitioners seek to declare Sec.67 of Chapter V of the Finance Act 1994 (Act 32 of 1994), as amended from time to time, and other provisions and rules made … to be considered in these writ petitions is as to the validity of the statutory prescription, particularly under Section 67, providing for fixation of tax, reckoning the 'Gross amount' without segregating the 'expenditure part' from the rest. The

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

Matched in: Advocate S.N. Soparkar, Sr. Adv.,; Swati Soparkar, Adv. for Petitioner No. 1 in Tax Appeal No. 539 of 2003 and Manish R. Bhatt, Adv. for Respondent No. 1 in Tax Appeal No. 539 of 2003 and Special Civil Application Nos. 3605 and 3960 of 2004,;

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under Section 67 is the gross amount charged by the

Mahindra Holdings and Finance Vs. Dcit and Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

be determinate and known. It appears that, the share holding of the asses see-company, M/s. Mahindra Holdings & Finance Ltd., at 7.69% or 1.54% on the last date has been confused with the determinate share by the … in disallowing the claim of depreciation of the assessee. We, accordingly, confirm the same.6. With regard to ground No. 2, it is noticed that assessee has obtained inter-corporate deposits of Rs. 860 lakhs from M/s. Mahindra & Mahindra … following point of difference: Whether provisions of Section 67A of the I.T. Act, 1961 can be invoked for computing total income of the assessee, who … my opinion on the following point of difference: Whether provisions of Section 67A of the I.T. Act, 1961 can be invoked for computing total income

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under Section 67 is the gross amount charged by the

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under Section 67 is the gross amount charged by the