Judgment Search Results Home > Cases Phrase: finance act 1968 section 2 income tax Court: supreme court of india Page 10 of about 29,501 results (0.172 seconds)

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

..... in any manner to a client in one or more disciplines of engineering.11. clause (g) of sub-section 105 of section 65 of the finance act, 1994, as amended, provides for the definition of taxable services rendered by a consulting engineer to mean any service provided to a client by consulting ..... such crediting of the tax or any part thereof is delayed.10. the central government in exercise of its power conferred upon it by sub-section (1) of section 69 of the finance act, 1994 made service tax rules, 1994 for the purpose of assessment and collection of service tax. service tax was imposed on consultancy engineering services ..... w.e.f. 07.07.1997 by a notification no. 23 of 1997 dated 02.07.1997. consulting engineer as defined in section 65(31) of the finance act, 1994 is a professionally qualified or any body corporate or any other firm but that directly or indirectly render any advice, consultancy or technical assistance .....

Addl. Commissioner (Legal) and anr. Vs. M/S. Jyoti Traders and anr.

Court : Supreme Court of India

Reported in : [1999]112STC277(SC)

..... the appeal in the supreme court was against this decision of the high court at bombay dismissing the application. now sub-section (10) of section 35 of the income-tax act was enacted by the finance act of 1956. that sub-section, in so far as it is necessary to state for the purpose of this case, provided that where in any of ..... the agent of a non-resident after the expiry of two years from the date of the expiry of the assessment year. it was common ground that section 18 of the finance act, 1956 was not given retrospective operation before april 1, 1956. the question before this court was whether the income-tax officer could issue a notice of ..... so. notwithstanding the fact that there has been no determinable point of lime between the expiry of the time provided under the old act and the commencement of the amending act. the legislature has given to section 18 of the finance act, 1956, only a limited retrospective operation, i.e., up to april 1, 1956, only. that provision must be read .....

Commissioner of Income Tax, Jalpaiguri Vs. Om Prakash Mittal

Court : Supreme Court of India

Reported in : (2005)194CTR(SC)97; 2005(184)ELT3(SC); [2005]273ITR326(SC); JT2005(2)SC538; (2005)3MLJ48(SC); (2005)2SCC751

..... by the amount of tax calculated on the total income assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147'. (underlined for emphasis) 11. prior to substitution by finance act, 1987 w.e.f. 1.6.1987, the proviso to sub-section (1) read as follows:'provided that no such application shall be made unless the additional amount of income ..... word 'fifty thousand rupees' in the earlier proviso has been substituted by the expression 'one hundred thousand rupees' by the finance act, 1995 w.e.f. 1.7.1995. some changes were introduced by finance act, 1987 w.e.f. 1.6.1987 in sub-section (1b) and (1c) which do not have much importance for the present appeal.12. the commission is not bound .....

The International Association For Protection Of Intellectual Property ...

Court : Supreme Court of India

..... 2020) scc online sc962 2 incumbent chairperson of the board stating that his appointment was made under section 89a of the trademarks act, 1999 ( tm act hereafter). the applicant urges that section 184 of the finance act, 2017, prescribes the term of office and the conditions of service of chairperson and members of various ..... were abolished and their respective jurisdictions and powers were incorporated into seven existing tribunals, reducing the number of tribunals from 26 to19. thirdly, under section 184 of the finance act, the central government was authorized to frame delegated legislation (rules) spelling out the eligibility criteria, selection process, removal, salaries and allowances, ..... conditions hitherto applicable would no longer be so and that in matters of conditions of service and tenure of appointment, the provisions of section 184 of the finance act would apply. it is contended by senior counsel that the rules were originally framed with effect from 01.06.2017, under which .....

Union Of India Vs. M/s Mohit Minerals Pvt. Ltd.

Court : Supreme Court of India

..... orders were challenged on the ground that the authorities did not have the jurisdiction to issue them since the amendments introduced to section 25(1) of the kvat act through the kerala finance acts 2017 and 2018 did not operate retrospectively. the kerala high court had to decide whether the kerala state legislature had the ..... the recipient of such services, in contradistinction to broad language such as any person as may be prescribed which was otherwise used in section 98(2) of the finance act 1994 which taxed services. section 5(3) states:125. part d (3) the government may, on the recommendations of the council, by notification, specify categories ..... of taxable value in terms of section 15 of the cgst act. only the identification of the taxable person is delegated to the union government which makes its decisions on the basis of the recommendations of the gst council; k. gst council recommendations- cooperative federalism and collaborative federalism 21 1968 (3) scr25122 1979 (1) .....

Gvk Inds. Ltd and Anr Vs. The Income Tax officer and Anr

Court : Supreme Court of India

..... be income of the recipient chargeable under the head "salaries".].21. explanation to the section 9(2) was substituted by the finance act 2010 with retrospective effect from 1.6.1976. prior to the said substitution, another explanation had been inserted by the finance act, 2007 with retrospective effect from 1.6.1976. the said explanations read as ..... or business connection in india; or (ii) the non-resident has rendered services in india.]. as amended by finance act, 2007 explanation.-for the removal of doubts, it is hereby declared that for the purposes of this section, where income is deemed to accrue or arise in india under clauses (v), (vi) and (vii) of ..... under: "as amended by finance act, 2010 explanation.- for the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to .....

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

..... authority or not?. this court laid down that functional test as evolved in r.c. jain s case (supra) is no more applicable after amendment of section 10(20) of i.t. act by finance act, 2002. following was laid down in paragraph 35:- 35. one more aspect needs to be mentioned. in r.c. jain, (1981) 2 scc308the test ..... housing accommodations or for the purpose of planning, development or improvement of cities, towns and villages is exempt from payment of income tax. 13.2 through finance act, 2002 clause (20a) of section 10 has been deleted so as to withdraw exemption available to the abovementioned bodies. the income of housing boards of the states and of development authorities would ..... of cities, towns and villages or for both; 16. at this juncture, it is relevant to notice the explanatory notes on finance act, 2002. explanatory notes was on both the sections section 10(20) as well as section 10(20a). paragraphs 12.2 to 12.4 and 13.1 to 13.4 of the explanatory notes, which are relevant for the .....

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

..... pvt. ltd. v. union of india19, which held that rule 5(1) of service tax (determination of value) rules, 2006 goes beyond the mandate of section 67 of the finance act, 1994 as quantification of the value of the service can never exceed the gross amount charged by the service provider for the service provided by him. this position was ..... strengthened by master circular no.96/7/2007-st, dated 23.08.2007. it was contended that post july 2012, under the negative list regime, by section 65 (44) of the finance act, 1994, the services provided by an employee to the employer in the course of employment are kept beyond the ambit of the definition of 'service . thus ..... the view of a previous three judge ruling, in cosmic dye chemical v. collector of central excise40 - in the context of section 11a of the central excise act, 1944, which is in identical terms with section 73 of the finance act, 1994 was that: now so far as fraud and collusion are concerned, it is evident that the requisite intent, i.e .....

Vivek Narayan Sharma Vs. Union Of India

Court : Supreme Court of India

..... ratanchand banthia and others (supra), the constitution bench of this court was considering the power given to the administrator under the gold (control) act, 1968. section 5 of the gold (control) act, 1968, which confers power on the administrator to issue directions and orders, fell for consideration, which read thus: 5. power of administrator issue ..... the legislature ...192. recently, the constitution bench of this court in the case of rojer mathew (supra) considered the question, as to whether section 184 of the finance act, 2017, which does not prescribe qualifications, appointment, term and conditions of service, salary and allowances, etc. suffers from the vice of excessive delegation ..... of abuse of delegated powers in the absence of any evidence supporting such claim, cannot be a ground for striking down the provisions of the finance act, 2017. it is always open to a constitutional court on challenge made to the delegated legislation framed by the executive to examine whether it .....

Commissioner of Income-tax, Gujarat Vs. Girdhardas and Company Private ...

Court : Supreme Court of India

Reported in : AIR1967SC795; [1967]63ITR300(SC); [1967]1SCR777

..... could not be included in the expression 'dividend' : see sheth haridas achratlal v. commissioner of income-tax, bombay north, kutch and saurashtra, baroda : [1955]27itr684(bom) . by the finance act, 1955, the proviso to clause(c) was deleted and in consequence thereof the limitation relating to the period during which the profits were accumulated ceased to apply in the determination ..... comes out of that source or not is not a question dependent on s. 2(6a)(c) - s. 2(6a)(c) declares that though under law, apart from the section, it would be capital and, therefore, not chargeable, it shall be regarded as dividend and taxed as such in the hands of the shareholders.' 10. bakshi, j., substantially ..... if it is capable of being considered as dividend must be so held to be so.' shelat c.j. opined that s. 2(6a)(c) is not a charging section which levies tax on a particular fund from out of which a limited fund is carved out by the proviso. the learned chief justice observed : 'the legislative intent is .....