Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: delhi Page 13 of about 2,077 results (0.083 seconds)

ANZ Grindlays Bank (now Standard Chartered Grindlays Bank Ltd.) Vs. De ...

Court : Delhi

..... the head salaries if (a) the same are payable outside india and (b) if tax has not been paid or deducted thereon under chapter xvii b of the act. the said clause (iii) was substituted by virtue of the finance act, 2003 with effect from 1st april 2004. by virtue of the aforesaid amendment, the rigor of sub clause (iii) of clause (a) ..... however, the pre-condition for depositing the tax within the time prescribed under section (i) of section 200 was retained in sub-clause (i) and (ia). thereafter, by virtue of finance act (no.2), 2014, sub clause (i) was further amended and the principal condition of depositing tax in respect of payments made in india was amended and instead of the pre ..... his powers to do so. in the present case, the reliance placed by the cit (a) on the decision of additional commissioner of income tax v. gurjargravures p. ltd: [1978] 111 itr 1 (sc) is mis-placed as in that case neither any claim was made before the ao nor was there any material on record to support the claim .....

Commissioner of Central Excise Vs. Gypsy Advertising Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(171)ELT271TriDel

..... of 'advertising agency' which the respondents are, while deciding the matter. the definition of 'advertising agency' as provided under section 65(3) of chapter v of the finance act is "advertising agency means any commercial concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising ..... appeal on merits after hearing the learned jdr.3. the facts are not much in dispute. the respondents are advertising agency registered under section 69 of the finance act, 1.994. they had let out a portion of the site which they took from the municipal corporation for advertising purposes to other companies namely, m ..... ambala, for that very purpose. the adjudicating authority confirmed the demand by holding that the case of the respondents was covered under section 68 of the act and as such they are liable to pay the service tax. the learned commissioner (appeals) has reversed that order by holding that by sub-letting of .....

Damini Printers (P) Ltd., Mb Dyers Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(191)ELT653TriDel

..... as part of budget proposal presented in the lok sabha on 22.7.1996 that the basic excise duty on processed fabrics falling under chapter 52, chapter 54 and chapter 55 of the schedule to the central excise tariff act which prior to presentation of budget that is 22.7.96 was chargeable only to additional excise duty in lieu of sales tax w2as ..... imposed with a view to bring taxtile sector under modvat scheme; that this is apparent from the speech delivered by the hon'ble finance minister while .....

Commissioner of Central Excise Vs. Mr. Dinesh Kumar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(104)ECC493

..... of chapter v of the finance act, 1994, read with rule 4 of the service tax rules, 1994. it appears that without issuing any show cause notice as to the penalty which could be imposed under ..... from the record that an order was made on 31.12.2003 by the assistant commissioner of central excise in the context of the provisions of section 66 of chapter v of the finance act, 1994 on an allegation that the respondent who was giving tuitions and thereby providing the services of commercial coaching centre did not apply for registration under section 69 .....

Gopsons Papers Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT199

..... the order-in-original, by which the appellant was ordered to pay a penalty of rs. 51,481/- under section 76 of chapter v of finance act, 1994 and a penally of rs. 1,000/ under section 77 of the said act.2. the learned counsel for the appellant pointed out from the government of india, central board of excise & customs letter dated 17 .....

Real Mathematic Classes Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... authority has passed any decision or order, make such inquiry or cause such inquiry to be made and, subject to the provisions of this chapter, pass such order thereon as ..... the date service tax became payable till the actual date of payment under section 76 of the finance act, 1994. the order was passed in exercise of suo moto revisional power under section 84 of the finance act. section 84 of the act lays down that the commissioner may call for the record of proceedings in which an adjudicating ..... of central excise, ludhiana v. sigma steel tubes context of section 11ac of the central excise act which is pari materia to section 78 of the finance act, 1994 and therefore, lends no assistance to the appellant. section 78 of the act provides for imposition of penalty in cases of fraud, collusion, wilful mis-statement or suppression of .....

income-tax Officer Vs. Sanak Steel Tubes (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1988)27ITD619(Delhi)

..... chargeable profits have to be worked out under this schedule and in the context of the present appeal the following explanation' which was inserted by the finance act, 1981, w.e.f, 1-4-1981 is relevant: explanation - notwithstanding anything contained in any clause of this rule, the amount of any income or profits and gains which is ..... from the total income under that clause shall be only the amount of such income or profits and gains as computed in accordance with the provisions of the income-tax act (except chapter vi-a thereof) and in a case where any deduction is required to be allowed in respect of any such income or profits and gains under the said ..... from the total income under that clause shall be only the amount of such income or profits and gains as computed in accordance with the provisions of the income-tax act (except chapter vi-a thereof), and in a case where any deduction is required to be allowed in respect of any such income or profits and gains under the said .....

D. K. Gupta Vs. Deputy Commissioner of Income Tax.

Court : Delhi

Reported in : (1998)60TTJ(Del)587

..... the limited purpose of proceedings under ss. 132(5) and 132(11) and cannot be invoked by the ao for making such additions in block assessment under chapter xiv-b as inserted by the finance act, 1995, w.e.f. 1st july, 1995, prescribing special procedure for assessment of such cases by ignoring the provisions of ss. 68, 69, 69a, 69b ..... of account. it is still lying vacant.as regards the property k-52, green park, new delhi the assessed acted only as an estate agent and got a commission of rs. 22,000. however, the property deal was partly financed by the assessed and a payment of rs. 16.80 lakhs was made to the owner which was ultimately recovered ..... and 69c of the act. in support of this proposition, he placed reliance on allahabad high court judgment in the case of pushkar narain saraf vs . cit : [1990]183itr388(all) .....

Jyotsna Holdings (P) Ltd. Vs. Designated Authority Unde the Kar Vivad ...

Court : Delhi

Reported in : (2000)160CTR(Del)95

..... before taking up the aforenoted questions for consideration, it would he necessary to briefly refer to the relevant provisions of the finance act. as noted above, the scheme is contained in chapter iv of the finance (no. 2) act, 1998, comprised in sections 86 to 98 (both inclusive) as also a schedule thereto. see. 88 provides that subject ..... the petitioner only on the basis of their declaration, the amount now determined to be payable under the scheme could be recovered 18. sec. 90 of the finance act vests jurisdiction in the designated authority to 'determine' the amount payable by the declarant under the scheme. according to the black's law dictionary the term ' ..... petitioner took the matter in further appeal to the tribunal. while the appeal was pending, the government of india introduced the kvss, contained in chapter iv of the finance (no. 2) act, 1998, with a view to provide a quick and voluntary settlement of tax arrears outstanding as on 31-3-1998. initially the scheme was .....

Container Corporation of India Ltd. Vs. Assistant Commissioner of Inco ...

Court : Delhi

..... at the sea ports due to handling and customs formalities were reduced, so also the expenditure. 5. we may now notice the relevance of section 80ia of the act. the finance act, 1995, with effect from 1/4/1996, for the first time brought in a provision under which a percentage of the profits derived from the operation of any ..... from the hand book supports the claim of the assessee. 18. we have also been able to find that the words inland portare defined in chapter 277b of the inland port authority act of the state of nevada, u.s.a. as under:- an area located away from traditional borders but having direct access to highway, railway and ..... facilities and, if applicable, intermodal facilities. this definition also supports the assessee's claim. 19. the tribunal erred in holding that because of the change made by the finance act, 2001 with effect from 1st april, 2002 by dropping the power of the cbdt to notify any other public facility of similar nature for the purpose of section 80ia .....