Advanced Search Results

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

auxiliary service as defined under section 65(19) of the Finance Act, 1994 as substituted by the Finance (No.2) Act, 2004 and the definition information technology service includes computer software, system networking, data processing, etc., after the amendment effected … Circular dated 7.10.2005 issued by the second respondent, the Central Board of Excise and Customs as ultra vires section 83 of Finance Act, 1994 read with sections 37B and 65(19) of the Central Excise Act, 1944 and is

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 … v. CIT (iv) Bawa Abhai Singh v. Dy. CIT (2001) 168 CTR (Del) 521 : (2002) 253 ITR 83 (Del).7.2 With respect to the assessee's submission that if addition is made under Section 69C of the Act,

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 … decision of the Special Bench of the ITAT in ONGC Limited v. Deputy Commissioner of Income Tax (2002) 83 ITD 151 [ITAT(Del)], the ITAT allowed a sum of Rs. 5,97,184/- towards loss on account of FE fluctuation.

Oxford Academy for Career Development Vs. Chief Commissioner of Income ...

Court : Allahabad

Subject : Direct Taxation

Reported in : (2009)226CTR(All)606

or withdraw such registration. He submitted that Section 12AA(3) came into force w.e.f. 1st Oct., 2004, by the Finance (No. 2) Act, 2004. The said provision reads as under:12AA. Procedure for registration.-...(3) Where a trust or an institution has been granted … case of Virtual Soft Systems Ltd. v. CIT : (2007) 207 CTR (SC) 733 : (2007) 289 ITR 83 (SC) where it was observed that the penalty is not leviable prior to the amendment.8. Learned Counsel for

Umiya Co-operative Housing Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)94TTJ(Ahd.)392

ITR 331 (Bom).4. The learned Departmental Representative, on the other hand, referred to. Section 142A inserted by the Finance (No. 2) Act, 2004, with retrospective effect from 15th Nov., 1972. He contended that all the decisions relied upon by the assessee's … decision of the Tribunal in the case of Dr. Arjun D. Bharad v. ITO (2003) 78 TTJ (Nag) 832 : (2002) 83 ITD 774 (Nag). He further submitted that the AO was not justified in initiating reassessment

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

he is the person liable for paying the service tax in relation to such service.Section 83 of Finance Act, 2004 : Application of certain provisions of Act 1 of 1944. The provisions of the following sections of the … in Laghu Udyog Bharathi v. Union of India struck down the service tax as amended in 1997 (Rule 2(d)(XII) and (XVII) which are in conflict with Section 65 and 66; that the defects pointed out by the

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

Cess on excisable goods as levied under clause 81 read with clause 83 of the Finance (No.2) Bill, 2004. 8. By notification No. 12/2007 with … 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e) special excise duty collected under a Finance Act; (f) additional duty of excise as … India, who has been authorized to pass orders under the said Section in exercise of revisionary jurisdiction. Respondent No. 2 to the present writ petitions are the private parties, who have succeeded in the revision petition before the

Court : Mumbai

Subject : Service Tax

Appeal No.214/ 2013 are referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal … Since both sides agree that these Appeals involve common questions, they are being decided by this common judgment. 2. For properly appreciating the arguments of the parties, the facts in Central Excise Appeal No.214/ 2013 are referred … treating the claim already made under Rule 5 of Cenvat Credit Rules, 2004 as claim for refund under Section 11B of the Central Excise Act,

Campus Service (India) Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

2000 to January, 2005. This claim was made under Section 11B of the Central Excise Act read with Section 83 of the Finance Act, 1994. The original authority rejected the claim for refund for the prescribed period of … rejected the claim for refund for the prescribed period of limitation (March, 2004 - January, 2005) on merits. As for the claim for refund for … The appellants had undertaken maintenance of certain apartments and collected maintenance charges from the apartment owners front April, 2000 to January, 2005. They got themselves registered as Real Estate Agent in terms of Section 65(88) of the

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2007)106ITD256(Hyd.)

the Income-tax Act. Under the provisions of Section 12AA of the Income Tax Act, as amended by the Finance(No. 2)Act, 2004, the Commissioner has power to cancel the registration granted under Section 12A of the Act, with effect from … retrospectivity against the intention of the legislature.7.3:1 Similarly, in the case of M.G. Pictures(Madras)Ltd. v. ACIT 263 ITRT 83-Mad, examining the issue with regard to retrospective or otherwise nature of the amendment to Section 40A(3) restricting disallowance