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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 … Uttar Pradesh. It is alleged in para 2 of the petition that 70 per cent of the contract work has already been executed at Dadri

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 … is an Indian Company and it is a subsidiary of Johnson and Johnson Inc. US who is holding 75% shares and the balance 25% are held by Deputy Medical Private Limited, India. The assessee-company is dealing in

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 … (except in accordance with the terms of the contract) of US $ 77,395,000 (hereinafter called 'the Contract Price') 2. Project Support Services including, but not

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 … the tax per month, whichever is higher. The commissioner also imposed a penalty of Rs.3 crores under Section 78 of the Finance Act, 1994. (3) The petitioner challenged the aforesaid order of the Commissioner before the CESTAT

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 … nature and, therefore, instalment towards royalty paid in the sum of Rs. 79602000/-, by the assessee to HMCL, Japan in that year had escaped assessment.

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 … in the notice was not notified by the Central Government under Section 68(2) in the official gazette till 7.6.2005. It was then argued that Rule 2(d) merely prescribed the person and the manner in which the tax

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 … by Revenue in the matter of same respondent-assessee, DB IT Appeal No. 78/2003 CIT v. Udaipur Distillery Co. Ltd., which related to asst, yr. 1992-93.9.

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

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32(1), 43B and 260A

Reported in : (2004)186CTR(Raj)29; [2004]268ITR446(Raj)

on the facts and in the circumstances of the case, the Tribunal was justified in allowing depreciation on research and development assets which related to the closed business of fast food division/unit of the assessee-company and as such not … 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, … w.e.f. 1st April, 1988, scheme of depreciation has gone radical change vide' Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986. Block assets of business has been succinctly defined under Section 2(11) of the Act of 1961. Now under … March, 2001 (reported as Dy. CIT v. Udaipur Distillery Co. Ltd. (2002) 74 TTJ (Jd) 193--Ed.) following two questions were framed as substantial questions of

Designated Committee Sabka Vikas Legacy Dispute vs M/S L M Wind Power ...

Court : Karnataka

to pay Rs.1,37,05,125/- for the period between October 2014 and March 2017 under the Finance Act, 1994 and Research and Development Cess Act,1986 and the claim for the benefit under the Scheme 2019.2. The writ Court's essential reason for interference … benefit of the Scheme 2019 because it has accepted its liability in the light of the provisions of Section 127 [1] and 127 - 10 -[2] of the Finance Act, 2019 [for short, 'the Finance Act'] which

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). - … filed in this matter. Accordingly, the statements contained in paragraphs 6 and 7 of the Writ Petition are to be taken as substantially correct regarding