Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... as follows:- 2.1 the appellant, m/s.tej control systems pvt. ltd. thane, are manufacturers of goods falling under chapter 85 of the central excise tariff act, 1985. they have two registrations, one under the central excise act and other under the finance act, 1994 for the purpose of service tax. the appellant had availed cenvat credit of service tax on cha services. the .....
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..... received by the assessee and, therefore, such cost would have to be included in the value of the taxable services. 8. section 67 of the finance act, 1994, reads thus: 67. (1) subject to the provisions of this chapter, service tax chargeable on any taxable service with reference to its value shall, - (i) in a case where the provision of service is for .....
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..... received by the assessee and, therefore, such cost would have to be included in the value of the taxable services. 8. section 67 of the finance act, 1994, reads thus: 67. (1) subject to the provisions of this chapter, service tax chargeable on any taxable service with reference to its value shall, - (i) in a case where the provision of service is for .....
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..... tds has remained to be deducted on advertisement and sales promotion expenses to tune of rs.22,48,91,672/- under the head establishment and other expenses in accordance with chapter xvii-b of the i.t. act, 1961. the aforementioned expenses are to be disallowed under section 40(a)(ia) r/w section 200(1) of the i.t ..... referred to as 'the impugned order'). 3. the facts leading to the present petition are as under: a) the petitioner is engaged in the business of home finance. for the assessment year 2006-2007 (previous year ending on 31.03.2006), the petitioner filed its return of income declaring a loss of rs.9.11 crores. thereafter, on ..... .2011 the assessing officer provided the petitioner the reasons for issuing of said notice under section 148 of the act. the reasons read as under : "perusal of the records made available reveal that the assessee company is engaged in the business of 'housing finance'. during the year assessee had a turnover of rs. 3,13,47,33,037/-. after reducing the direct .....
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..... of the convention. accordingly, the court ought to ascribe to the phrase the meaning given to it in section 115vb. 45. section 115vb falls under chapter xii-g, which was inserted by finance (no.2) act, 2004 with effect from 1.4.2005. the present appeal however, relates to the period prior thereto viz. ay 2001-2002. mr.kaka however, ..... of ships than the illustrative activities mentioned in the above commentaries. 44. mr.kaka then relied upon section 115-vb of the act, which reads as under:- 115-vb. operating ships.for the purposes of this chapter, a company shall be regarded as operating a ship if it operates any ship whether owned or chartered by it and includes ..... of tonnage income from business of operating qualifying ships. the opening words of section 115vb for the purpose of this chapter do not permit a blind incorporation of the provisions of the section into the other provisions of the act. 47. the force of section 115vb as an aid in interpreting article 9(1) of the dtaa is further .....
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..... of the convention. accordingly, the court ought to ascribe to the phrase the meaning given to it in section 115vb. 45. section 115vb falls under chapter xii-g, which was inserted by finance (no.2) act, 2004 with effect from 1.4.2005. the present appeal however, relates to the period prior thereto viz. ay 2001-2002. mr.kaka however, ..... of ships than the illustrative activities mentioned in the above commentaries. 44. mr.kaka then relied upon section 115-vb of the act, which reads as under:- 115-vb. operating ships. for the purposes of this chapter, a company shall be regarded as operating a ship if it operates any ship whether owned or chartered by it and includes ..... of tonnage income from business of operating qualifying ships . the opening words of section 115vb for the purpose of this chapter do not permit a blind incorporation of the provisions of the section into the other provisions of the act. 47. the force of section 115vb as an aid in interpreting article 9(1) of the dtaa is further .....
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..... cassettes or in any other electronic mode or through printouts where such information is stored in a computer or in any other device;" 10. if chapter ii which provides for right to information and obligations of public authority as contained in sections 3 to 11 is taken into account, then, it ..... in section 2(a) as under:- "2(a) "appropriate government" means in relation to a public authority which is established, constituted, owned, controlled or substantially financed by funds provided directly or indirectly - (i) by the central government or the union territory administration, the central government; (ii) by the state government, the ..... the latter part of it includes bodies owned, controlled or substantially financed by the government. now, when non governmental organisations, substantially financed directly or indirectly by funds provided by appropriate government are brought within the ambit and purview of the rti act, then, all the more a conclusion is inescapable that the petitioner .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
..... -i. it also cannot be overlooked that the initial assessment year stood clearly defined by way of an explanation to section 80-ia as it stood prior to substitution by finance act, 1999 w.e.f. 01.04.2000 and, further, could have been easily defined, either per section 80-ia(5) itself or by way of an explanation to the section ..... deduction under any provision has to be computed with reference to the total income covered under that provision as included in the gti, on all the deduction provisions contained in chapter vi-a. in the facts of synco industries ltd. (supra), the hon'ble court upheld the computation of gti by set off of loss from one priority industry against the ..... apex court has abundantly clarified in the said decision of the primacy of the sections 80-a, 80-ab and 80-b in computing the deduction/s under chapter vi-a of the act, referring to and approving several decisions by the hon'ble high courts, further stating that it was settled that it was bound to take cognizance of, and .....
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..... is incompetent to impose and levy a tax on services provided in an air-conditioned restaurant. 46. in this context if one refers to amendment to the finance act and chapter-v of the finance act, 1994, it would be clear that what is imposed is a service tax. to enable imposition thereof, a taxable service? has been defined to mean ..... a number of services were sought to be made exigible to service tax by way of amendments to section 65 of the finance act. while so, the central government by the finance act, 2011 made an amendment to chapter v of the finance act 1994, relating to service tax, inserting sub-clause (zzzzv) to clause 105 of section 65, thereby, including one more category ..... naidu and bros. and others v/s state of t.n. and another. (5) (2002) 127 stc 475 cosmopolitan club v/s tamil nadu taxation special tribunal. (6) (1978) 4 scc 36 northern india caterers (india) ltd. v/s lt. governor of delhi. (7) (1989) 3 scc 634 federation of hotel and restaurant association of india v/s .....
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..... principal secretary to the home department was directed to circulate a copy of the said judgment to all the special executive magistrate to ensure that the proceedings under chapter viii of the code are conducted strictly in accordance with law. it is a matter of great concern that despite such directions, the judicial discretionary powers vested ..... the special executive magistrate had not passed order under section 111 of the cr. p.c. and non-compliance of the said mandatory provisions vitiates the entire chapter proceedings. he has further pointed out that the proceedings are initiated against the petitioners on the basis of a single criminal case which is pending for trial ..... of bond to which no special reference is needed. 47. the gist of the chapter is the prevention of crimes and disturbances of public tranquillity and breaches of the peace. there is no need to prove overt acts although if overt acts have taken place they will have to be considered. the action being preventive is not .....
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