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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with … capital goods under Rule 2(a)(A) of the Credit Rules. (XII) As regards the printers falling under Chapter Heading 84 and qualify as capital goods in terms of Rule 2(a)(A) of the Credit Rules,2004 it is submitted that

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 with effect from 1-4-2005. Assuming that the provisions of section 94(7) were not retrospective and only prospective in … in favour of the assessee.He referred to the Tribunal decisions reported in 83 TTJ 758 (Ahd.); 83 TTJ 843 (Bom.) and the decision of Income Tax Appellate Tribunal "D" Bench, Mumbai in ITA No. 1066(Bom.)/95 in the

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 w.e.f. 1.4.2005. Assuming that the provisions of Section 94(7) were not retrospective and only prospective in effect, those … in favour of the assessee.He referred to the Tribunal decisions reported in 83 TTJ 758 (Ahd.); 83 TTJ 843 (Bom.) and the decision of Income-tax Appellate Tribunal "D" Bench, Mumbai in ITA No. 1066(Bom.)/95 in the case

Jai UshIn Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)330

unabsorbed depreciation of the earlier years as current year's depreciation by deeming fiction was taken away by the Finance (No. 2) Act, 1996. Even the period available for setting off such unabsorbed depreciation against the profits of the subsequent years … Delhi Bench in the case of ITO v.Selchem Engineers (P) Ltd. (2004) 84 TTJ (Del) 101 : (2004) 90 ITD 732 (Del) wherein the issue … which was liable to be set off against the income from house property as per the provisions of Section 32(2) amended with effect from 1-4-2002. As the said amended provisions of Section 32(2), according to the assessing

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

Tnt India Private Limited Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STJ346CESTAT(Bang.)alore

the Courier Agency service category in terms of Section 65(105)(f) of the Finance Act, 1944. However, they represented to the Commissioner of Central Excise vide … vide C.No./IV/16/38/2004-ST Tech/3855/04 dated 23.12.2004. In the said clarification, it was communicated that the activity mentioned in Sl. No. 2 of the appellant's letter does not come under the purview of Service Tax. Based on the clarification, the … assessee aggrieved inter alia by an order passed by a Commissioner of Central Excise under Section 73 or Section 84 of the Act may appeal to the Appellate Tribunal against such order. The appellant submits that the impugned

Gagan Thaper Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

of penalty.2. In the present case, admittedly, the import was made prior to the year 2004 when by Finance (No. 2) Act, 2004 (23 of 2004), Sub-section (8) of Section 9A was substituted and the provisions of the Customs Act, 1962 … however, we find from the impugned Order that not only anti-dumping duty amounts of Rs. 1,34,80,020/- and Rs. 84,60,948/- in respect of Bill of Entry Nos. 361632 dated 19-6-2003 and 158324 dated 2-7-2003 respectively were involved, but

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)14STJ54CESTAT(Chennai)

Finance Act, 2000 and the Finance Act, 2003. The Assistant Commissioner's order was revised by the Commissioner under Section 84 of the Finance Act, 1994 and service tax of Rs. 1,50,569/- was demanded from the party and the … filed and the tax paid within the period of time prescribed for the purpose under the Finance Act, 2003. Such payment of tax was made under protest. Later on, it appears, the party filed a refund claim, … are as follows:Commissioner of Central Excise, Chennai v. E.I.D. Parry (I) Ltd. 2004 (117) ECR 670 (T-Ch). (ii) Futura Fibres and Anr. v. Commissioner of

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … PETITION (CIVIL) No.922/2020 WRIT PETITION (CIVIL) No.1041/2020 1 JUDGMENT A.M. Khanwilkar, J.TABLE OF CONTENTS S.No.TOPIC PARAS1 Introduction 1 2. Objectives of the Project 2-10 3. Proceedings and Contentions of the 11-123 Parties Consideration 4. Rule of Law … and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible … 229 d) Procedure during decision- 230-265 making process and Public Hearing under Section 11A e) Quasi Legislative Function 266-273 f) Post change in land use … of Environment Clearance.56. The petitioners in W.P. (C) 845/2020 have submitted that the EAC failed to apply

Bharati Hexacom India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR438

applicable to other cases. 14. I also find that as per the provisions of sub Section (5) of Section 84 of the Finance Act, 1994 no order under this Section be passed after the expiry of two years … challenging the order made on 11.7.06 by Commissioner of Central Excise, Jaipur rejecting the refund claim of Rs. 2,79,675/- sanctioned to the appellant by the lower authorities.The reasons given for this rejection are contained in paragraph 12