Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Sorted by: recent Page 14 of about 15,502 results (1.158 seconds)

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

..... to as, the cegat/appellate tribunal). cegat was also the appellate authority, against orders passed by the board. with introduction of service tax, under chapter v of the finance act, 1994, cegat was conferred the jurisdiction to hear appeals in cases pertaining to service tax disputes as well. the appellate tribunal is now known as ..... that the parliament having realized its mistake, restored the proviso to article 225 of the constitution, as was originally enacted by the constitution (forty- fourth amendment) act, 1978 (with effect from 20.6.1979). thus viewed, according to the learned counsel for the petitioners, under the provisions of the constitution, prevailing at the present ..... purported to be relying on or on the basis of the following observations made by shinghal, j.while delivering a partially dissenting judgment in special courts bill, 1978, in re: (1979) 1 scc380(scc at p. 455, para152) 152. the constitution has thus made ample and effective provision for the establishment of .....

R.Nambi Vs. 1.Tenkasi Municipality

Court : Chennai

..... section 66b, which states that for removal of doubts, it is hereby clarified that the references to the provisions of section 66 in chapter v of the finance act, 1994 (32 of 1994) or any other act, for the purpose of levy and collection of service tax, shall be construed as references to the provisions of section 66b. though ..... bench of delhi high court in home solutions-ii case for upholding the validity of the amended provisions, viz., section 65(105)(zzzz) and section 66 of the finance act, 1994.29. in (2011) 4 scc450 mineral area development authority and others vs. steel authority of india and others, the nature of taxation in respect of ..... of four contracts, wherein the petitioner has been given license to collect fees. furthermore, the petitioner has not challenged the validity of the provisions of the finance act nor the notification issued by the second respondent and in such circumstances a challenge to a demand notice issued by the service provider under whom the petitioner is .....

Court : Mumbai

..... by section 66a of the finance act, 1994 applies to the export of service rules, 2005 ..... created under section 66a of the finance act, 1994 is not restricted in its application to section 66a only. it extends to all the provisions of chapter v of the finance act, 1994. the entire law relating to service tax is governed by chapter v of the finance act, 1994. the export of service rules, 2005 are also under chapter v of the finance act, 1994. thus, the legal fiction created .....

Commissioner of Income Tax-iv Vs. Holcim India P. Ltd.

Court : Delhi

..... was not to undertake any manufacturing activity themselves. he referred to the fipb approval vide letter dated 30.03.2005 granted by government of india, ministry of finance permitting them to make investment in ambuja cement ltd. by acquiring majority stake from the earlier shareholders. thereupon, the respondent-assessee had purchased shares in the said ..... on 05.05.2014. in the said decision it has been held: as regards the second question, section 14a of the act provides that for the purposes of computing the total income under the chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part ..... cit(a) issued notice and called upon assessee, why section 14a should not be invoked?. the section postulates that for the purpose of computing total income under chapter iv, no deduction shall be allowed in respect of the expenditure incurred in relation to income which does not form part of the total income. since the .....

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

..... of excise (textile and textile articles) act,1978 ( 40 of 1978);(iv)(iv) the additional duty of excise leviable under section 3 of the additional duties of excise (goods of special importance) act, 1957( 58 of 1957);(v)(v) the national calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001)(vi)(vi) ..... of the definition of capital goods' as defined under rule 2(a)(a) of the credit rules show that all goods falling under chapter 82, chapter 84, chapter 85, chapter 90, heading no.6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the first schedule to the central excise tariff ..... building, isolation transformers, electrical equipments, generator sets, feeder cables etc. it was observed that these systems have been treated as composite system classified under chapter 85.25 of the tariff act and that the appellant's contention that these systems should be treated as 'capital goods' and credit be allowed, could not be accepted. it .....

Travelite (India) Vs. Uoi and ors.

Court : Delhi

..... impugned rule is not only unjustified in the context of the substantive provisions of law in the relevant statute i.e. chapter v of the finance act but also is squarely inconsistent with section 72-a of the finance act, 1994, which empowers the commissioner of central excise to order an audit under special w.p.(c) 3774/2013 page ..... rules may provide for all or any of the following matters, namely: xxx xxx 8. xxx the only provision in chapter v of the finance act on scrutiny and audit of records of the assessee is section 72a of the finance act, 1994, which reads: 72a. (1) if the commissioner of central excise, has reasons to believe that any person ..... the rule making power conferred upon the executive in section 94 of the finance act reads in the following terms: 94. power to make rules. (1) the central government may, by notification in the official gazette, make rules for carrying out the provisions of this chapter. (2) in particular, and without prejudice to the generality of the foregoing .....

Goodearth Maritime Vs. the Commissioner of Service Tax

Court : Chennai

..... respect of the ship management services, maintenance and repair services, technical and analysis service, business auxilliary service and business support service , were taxable under the finance act, 1994 on the terms that the services were received from a person located abroad and therefore they were liable to pay service tax as a recipient of ..... service, and such taxable service shall be treated as if the recipient had himself provided the service in india, and accordingly all the provisions of this chapter shall apply: provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use ..... 1 scc260cases without analysing factual scenario involved in a particular case.10. section 35-f of the act reads as follows: 35-f. deposit, pending appeal, of duty demanded or penalty levied. where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are .....

LandT Finance Limited Vs. M/s. Saumya Mining Ltd and Others

Court : Mumbai

..... but there would also be conflict of both the laws qua applicability of the companies which are non banking finance companies. it is held hat chapter iii-b of the rbi act applies to only companies which are non banking finance companies whereas money lending act applies to all companies. it is held that if the laws held by the parliament is to operate the ..... relating to deployment of funds by n.b.f.c. the conjoint reading would go to show that the business of financing by such n.b.f.c. is regulated by the provisions of chapter-iiib of the r.b.i. act. there are enabling power with the r.b.i. to issue such instructions and directions and they are binding to n ..... shows that the business of n.b.f.c. which is sought to be controlled and regulated by chapter-iii-b of r.b.i. act includes the financing whether by way of loan or advances or otherwise. further, section 45-j of the said act enables the r.b.i. to determine the policy and issue directions to such n.b.f.c .....

R.Damodar Red Vs. the Commissioner of Income Tax and Anoth

Court : Andhra Pradesh

..... the petitioner is under obligation to pay the amount at 50% of the arrears of taxm, under clause (a)(iv) of section 88 of the finance act, 1998 (for short the act).it was also stated that when doubt arose in this behalf, clarification was sought from the central board of direct taxes (cbdt).and through letter, dated ..... a matter, totally unconnected with the assessment and the clarification issued by the cbdt dealt with such cases. the parliament introduced the scheme by substituting chapter iv through the act. the objective appears to be to reduce the pendency of litigation in the field of taxation. the scheme covers not only the cases under the income ..... competent legislature. acceptance of the contention of the accused therein would have resulted to absurd situations. in r. v baker , section 23(2) of the firearms act, 1937 fell for consideration. it provided for punishment of imprisonment of 7 years.if a person is arrested on suspicion of having committed schedule offence, i.e.possessing .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... of excise and customs.new delhi-1 and 4 others.two writ petitions were filed seeking to declare section 65(105)(zzzze) of chapter v of the finance act, 1994 (as amended by the finance act 2 of 2009) as null and void in and by which, an information technology software is also brought under the meaning of taxable ..... of prohibition prohibiting the respondents from (a) giving effect to the provisions of section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service tax under the said provisions and (c) levying ..... batch of writ petitions, challenge is made broadly to the provisions of section 65 (105)(zzzz) and 65(90a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010 on the ground that the said provisions are illegal, arbitrary and ultra vires the constitution of india and mere renting of .....