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Indian Oxygen and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Other Taxes

Acts : Research and Development Cess Act, 1986 - Section 2

Reported in : 96CWN761,1992(40)ECC1

is a writ application where the applicant Indian Oxygen Ltd., claims to be outside the purview of the Research and Development Cess Act, 1986 in regard to certain purchase of machinery from three foreign countries and in regard to importation of specialized … Cess Rules, 1987, Rule 3.;Words and phrases--'Foreign collaboration', ' technology', meanings of--Research and Development Cess Act (32 of 1986), Section 2(h). -

Wig Brothers (Builders and Engineers) (P) Ltd. and anr. Vs. Union of I ...

Court : Allahabad

Subject : Other Taxes

Acts : Research and Development Cess Act, 1986 - Sections 2, 3, 3(2) and 9(2)

Reported in : (2003)3CompLJ328(All)

its approval dated 30.3.1990 to the collaboration agreement with Heit-Kampt on condition of levy of cess under the Research and Development Cess Act, 1986. A true copy of the approval dated 30.3.1990 is Annexure 14.12. It is alleged in para 27 that … Rule 6 of the rules to the petitioner by respondent No. 3. They have also prayed for declaring Section 2(h) of the Act as ultra vires Articles 14 and 19(1)(g) of the Constitution and Rule 3 of the

Araco Corporation Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2005)(180)ELT91Tri(Bang.)

in terms of their licence to their Indian counterpart. Their contention is that they are registered under the Research and Development Cess Act, 1986 which defines Technology. As per Section 2(h) of the Act, "Technology means any special or technical knowledge or

Jindal Steel and Power Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

amount paid as Research & Development Cess on account of transfer of technology under Section 3 of the Research and Development Cess Act, 1986 (32 of 1986).3. The appellant had paid the service tax filing returns in respect (hereof in form ST-3 … Raipur, made on 1.3.2005 upholding the order of the Assistant Commissioner of Central Excise, Division Bilaspur, passed on 29.11.2004 by which he had rejected the refund claim of the present appellant to the tune of Rs. 10,56,648/-.2.

Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1), 35(1) and 43B

Reported in : (2004)186CTR(Raj)34

was justified in deleting the addition of Rs. 38,442 made by the AO on account of disallowance of research and development expenses not covered under Section 35(1)(iv) of the IT Act, by wrongly relying on the decision in ITA … interest chargeable on late payment of bottling fees amounts to tax, duty, cess or fees within the meaning of Section 43B of IT Act, 1961, … 1st April, 1988, the scheme of depreciation has undergone radical change vide Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986. 'Block assets of business' has been succinctly defined under Section 2(11) of the Act of 1961. Thenceforth, under

Johnson and Johnson Limited Vs. Commissioner of Income Tax-ltu

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

royalty is payable to Central Government by an industrial concern which imports technology, as per section 3(2) of Research and Development Cess Act, 1986. The Tribunal held that Research and Development Cess is payable by the assessee which is importing technology and

Jindal Praxair Oxygen Company Vs. the Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)9STR135

tax equal to the cess paid on transfer of technology under the provisions of Section 3 of the Research and Development Cess Act 1986. Since the appellants paid the service tax on the entire consideration paid to the Foreign Company without availing … availing the exemption Notification 18/2002 ST dated 16.12.2002, they filed a refund claim for an amount of Rs. 20,25,994/-.The refund claim has been rejected by the original authority. The Commissioner (Appeals) upheld the Order-in-Original in the impugned

Jindal Tractebal Power Company Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)106ITD227(Bang.)

under the Head of Account "0045-Other Taxes and Duties on Commodities and Services - 198 - Receipt under Research and Development Cess Act, 1986" on ail payments made in connection with the deputation of technical personnel to India, including payments made locally … of Income Tax (Appeals)-IV, Bangalore Dt.21.1.1999 & 27.1.1999.2. The appeals before learned CIT(A) were filed against order under Section 201(1) of the Income Tax Act, 1961 (the Act) as rectified under Section 154 for Asst. Years 1996-97

Sicpa India Pvt. Ltd. Vs. Union of India

Court : Kolkata

Subject : Service Tax

of IPRs.9.3 In case a transfer or use of an IPR attracts cess under Section 3 of the Research and Development Cess Act, 1986, the cess amount so paid would be deductible from the total service tax payable (refer Notification No.17/2004-S.T., dated … In the High Court At Calcutta Constitutional Writ Jurisdiction Original Side WP67of 2013 Sicpa India PVT.LTD.-vs.Union of India Before For the petitioner : The Hon’ble Justice Arijit Banerjee : Mr.Ravi Raghavan,

Honda Siel Cars India Ltd Vs. Commissioner of Income Tax, Ghaziabad

Court : Supreme Court of India

Subject : MRTP

All payments and remittances by licensee will be subject to Tax Deduction at Source (TDS)/levy of CESS (under Research and Development Cess Act, 1986). Receipt by LICENSOR of any payment tendered hereunder shall not constitute LICENSOR'S acceptance of any account, schedule or … expenditure. Though, in the normal assessment, the expenditure was allowed as such, thereafter a notice was issued under Section 148 of the Income Tax Act (hereinafter referred to as the ‘Act’) stating that said expenditure was capital … all these appeals is Honda SIEL Cars Ltd. Civil Appeal No.4918 of 2017 & Ors. Page 1 of 34 (hereinafter referred to as the “Assessee”).