Judgment Search Results Home > Cases Phrase: finance act 1970 section 22 amendment of section 193 Page 15 of about 79,779 results (0.686 seconds)

Kerala Colour Lab. Association Vs. Union of India (Uoi)

Court : Kerala

Reported in : (2002)174CTR(Ker)464; 2003(156)ELT17(Ker); [2003]264ITR633(Ker); 2006[2]STR554; [2007]8STT353

..... lead to double taxation since the materials would have already suffered a tax on account of sales tax. hence also, it is contended that section 67 of the finance act is liable to be struck down as violative of article 14.9. most of these contentions arise out of misapprehension of the nature of the ..... agencies, market research agencies, under writers and mechanised slaughter houses. the relevant definitions under the finance act are as under:-section 65(47): photography.- 'photography includes still photography, motion picture photography, laser photography, aerial photography and fluorescent photography'.section 65(48): photography studio or agency.- 'photography studio or agency means any professional photographer or ..... tax as long as within the same category there is no discrimination.13(a). in jaipur hosiery mills (p) ltd. v. state of rajasthan, (1970) 2 scc 26, while upholding a classification made on the basis of value of sold garments, the supreme court pointed out that the statute is .....

Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Reported in : [1980]124ITR783(Bom)

..... to the allahabad high court, as regards the two amounts, which were subsequently disclosed under the voluntary disclosure scheme enacted and provided for by parliament under section 68 of the finance act, 1965, but which amounts were originally concealed by the assessee, the allahabad high court observed as follows (p. 904-905) :' now, admittedly, ..... power of parliament ; but the court proceeded to consider the argument observing that the concession was properly made and gave its reasons for the observation.20. section 68 of the finance act, 1965, once again came to be considered by a division bench of the allahabad high court in cwt v. b. k. sharma : [1977]110itr902 ..... and, indeed, it was observed that it had caused to the bench some anxiety before the conclusion was reached. as stated earlier, the provisions of section 68 of the finance act, 1965, have been carefully considered in the above decision and the following extract from the judgment may be usefully reproduced (p. 293):' if we .....

Commissioner of Income-tax Vs. Lokmat Mews Papers Pvt. Ltd.

Court : Mumbai

Reported in : [1995]216ITR199(Bom)

..... is placed before the specified date and that it is immaterial as to who placed the order-the assesses or its predecessor-in-interest. section 16(c) of the finance act clearly requires that the benefit of continuance of development rebate would be available only if the assesses furnishes evidence to the satisfaction of the ..... of the above contract, the machinery was purchased by it and installed in its business. according to the assesses, the expression 'assesses' appearing in section 16(c) of the finance act, 1974, includes the predecessor-in-business of the assesses. on the other hand, the contention of the revenue before the tribunal was that the assesses ..... of the assesses and, being of the opinion that the assesses-company was not entitled to development rebate in view of section 16(c) of the finance act, 1974, initiated proceedings under section 263 of the act and after hearing the assesses, passed an order directing the income-tax officer to withdraw the development rebate of rs. 1 .....

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

..... and other members of the appellate tribunal appointed after the commencement of part xiv of chapter vi of the finance act, 2017, shall be governed by the provisions of section 184 of that act . second, section 184 of the finance act overrides all other provisions in both the finance act, 2017 as well as the other twenty-five enactments which stand amended.60. to critical analyse the intention of ..... the arenas for establishing administrative tribunals for different subject matters. it recommended establishment of civil services tribunals as adjudicatory entities for disciplinary punishments awarded to civil servants. ii. wanchoo committee - 1970 33. the wanchoo committee recommended reforms to the income tax appellate tribunal to effectuate replacement of civil courts for expeditious redressal of tax disputes. it also recommended formation of a .....

M/S.Muthoot Finance Limited Vs. Union of India

Court : Kerala

..... not a contention that was available to the petitioner in proceedings under article 226 of the constitution of india. on the issue of invoking the provisions of sections 72 and 73 of the finance act, 1994, as amended, it is pointed out that the w.p.(c).no.6173 of 2015 5 show cause notices are issued by invoking the ..... to various customers. it is also the case of the petitioner that while issuing the show cause notice in terms of section 73 of the finance act, 1994, as amended, the respondents have not first resorted to the provisions of section 72 to complete a best judgment assessment against the petitioner, and therefore, to that extent, the issuance of the show ..... power under section 73 of the finance act, 1994, and section 72 only provides for the manner in which assessment is done for the purposes of recovering the amount due as per section 73. in that view of the matter, there is no illegality in invoking the provisions .....

Shree Ganpati Synthetics and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC353

..... , submits that the appeals may be rejected.7. we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 & 117 of the finance act, 2000. we note that service tax was introduced under service tax rules, 1994. pursuant to these service tax rules, demand of service tax ..... passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty has not so far been quantified, therefore, the stay petitions ..... @ 24% per annum on delayed payment of amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000, under sections 116 & 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the three appeals are .....

Shree Ganpati Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC176Tri(Delhi)

..... passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty has not so far been quantified, therefore, the stay petitions ..... , submits that the appeals may be rejected.7. we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 and 117 of the finance act, 2000. we note that service tax was introduced under service tax rules, 1994. pursuant to these service tax rules, demand of service tax ..... 24% per annum on delayed payment of the amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000 under sections 116 and 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the three appeals .....

The Commissioner of Income Tax Vs. M/S Merchem Limited

Court : Kerala

..... "3. a short question which arises for determination in this batch of civil appeals is whether omission (deletion) of the second proviso to section 43b of the income-tax act, 1961, by the finance act, 2003, operated with effect from 1st april, 2004, or whether it operated retrospectively with effect from 1st april, 1988?".21. therefore, the ..... question that was considered in alom extrusions' case' was whether omission of second proviso to sec.43b of the income tax act by the finance act, 2003, operated with effect from 1st april, 2004 or retrospectively with effect from 1st april, 1988. therefore, the question raised in this ..... by delaying payment of contributions to the welfare funds. it was also held that consequent to the implementation problems of the second proviso to sec.43b resulted in enactment of finance act, 2003, deleting the second proviso and bringing about i.t.a. no.244 of 2014 27 uniformity in the first proviso by equating .....

M/S. Bhagyanagar Metals Ltd. and Vs. Commissioner of C. Ex., Hyderabad

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

..... appeals is whether appellants are entitled for the benefit of modvat credit on hsd oil.4. ld. dr at the outset submitted that as per claues 1. section 112 of finance act 2000, the parliament has negatived the grant of modvat credit on hsd oil notwithstanding all judgements which are based in this case. he submits that the issue was ..... others reported in 2000 (38) rlt 988-(cegat-lb) and noting the provision of law upheld revenue's contention and laid down that in view of legislation passed through finance act 2000, the assessee will not be eligible for the benefit of modvat credit. ld. dr further points out that this bench took up about 46 similar appeals which were ..... bench in a bunch case by final order no.945 to 998/2000. in view of this position, as a single member, i cannot override the statutory provision of finance act on the ruling rendered by larger bench and the devision bench. in view of the cited cases, judical discipline and division bench cases. appellants can raise legal point .....

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

..... the submissions made by the learned dr as also the written submission made by the appellant we note that certain sections were retrospectively amended under finance act, 2000.with the introduction of sections 116 and 117 of the finance act, 2000 service tax became payable retrospectively. hence there was nothing wrong in the order of the learned commissioner ..... service tax was leviable and chargeable from the assessee during the period 16-11-1997 to 2-6-1998 and in accordance with the provisions of section 117 of finance act, 2000 interest at a rate of 24% per annum also became chargeable on late payment of the amount of tax.5. the main contention ..... of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. with the amendment retrospectively under the finance act, 2000 revision proceedings under section 84 of chapter v of the finance act, 1994 were initiated and the learned commissioner after examining the various amendments passed order as indicated above.3. when the matter was .....