Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Page 5 of about 89,378 results (0.647 seconds)

A.H. Wheeler and Co. P. Ltd. Vs. Income-tax Officer, a Ward

Court : Allahabad

Reported in : [1973]88ITR231(All)

..... petition.4. the other contention is that the income-tax officer acted outside the scope of section 35 of the act inasmuch as there was no mistake apparent from the record. there was, it is said, a debatable question whether the finance act, 1958, and the finance act, 1959, warranted 'the reduction of super-tax rebate. it appears ..... that in the rectification proceedings before the income-tax officer it was contended that the relevant provisions of the two finance acts ..... no comparison whatever is possible between the two.5. this is a case where the income-tax officer omitted to apply the relevant provisions of the finance acts of 1958 and 1959, and we are satisfied that the omission constitutes a mistake apparent from the record. it has not been shown to us .....

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

..... furniture, air-conditioning, well-dressed waiters, linen, cutlery, crockery, music on a dance floor, etc.. thus, a new clause (zzzzv) was inserted to section 65(105) of the finance act, 1994 by the finance act, 2011. according to the said clause, the service provided by a restaurant having specified facilities such as air-conditioning and licence to serve liquor, was liable ..... thus, a service tax was payable on 30% of the gross amount charged by the restaurants to its customers. a tax levied under section 65(105)(zzzzv) read with section 66 and section 67 of the finance act, 1994 is a service tax on supply of food and beverages in a restaurant falling under sub-clause (f) of clause 29a of ..... 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/ .....

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

..... present appeal, it would be sufficient, if a note is made of the fact that the section was amended by the finance act, 1992 with effect from 01.04.1993, thereafter by the finance act, 1993 with effect from 01.04.1994, then the finance act, 1994 with retrospective effect from 01.04.1994 and with effect from 01.04.1995, then ..... deduction with respect to the 'profits and gains' from industrial undertaking in certain stated cases as enumerated in the section was brought on the statute book by virtue of the finance act (no. 2), 1991 by insertion of section 80-ia with effect from 01.04.1991. this provision has undergone amendment several times. for the purpose of the ..... e., assessment years 2000-01 and 2001-02 under the provision of section 80-ib(3)(ii). the assessing officer failed to note that by virtue of the finance act,1999 with effect from 01.04.2000, section 80-ia had been bifurcated, and consequently, substituted by sections 80-ia and 80-ib. in these circumstances, the respondent/assessee .....

CochIn Company Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [1978]114ITR822(Ker)

..... derived from the export of any goods or merchandise out of india so as to entitle the assessee to the benefit of rebate of tax under section 2(5)(a)(i) of the finance act, 1966. that section is in the following terms : '(5) (a) in respect of any assessment for the assessment year commencing on the 1st day of april, 1966 ..... the learned advocate appearing for the assessee that the conclusion reached by the tribunal is based on a total misunderstanding of the scope of the explanation to section 2(7)(d) of the finance act, 1966. counsel argued that the rule laid down in the explanation is intended to be applied only in cases where the assessee is a company ..... by the department was allowed by the tribunal to the said extent. 7. on the question relating to the assessee's claim for rebate of taxunder section 2(5)(a)(i) of the finance act, 1966, the tribunal agreed withthe view taken by the appellate assistant commissioner and the income-tax officer that the profits obtained by the assessee by sale .....

Smt. Smitha Shetty, Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(89)ECC92

..... therefore, there was a delay of 139 days while paying the service tax for the above said period and accordingly, the assessee had contravened the provisions of sec. 68 (2) of the finance act, 1994. the show cause notice has been adjudicated by the deputy commissioner of central excise, bangalore-ii and vide his order dtd. 14.5.2001, ..... the same grounds stated above.4. similarly, in appeal no. st/10/02, the commissioner in the review proceedings has enhanced to rs. 17,985/- under sec. 76 of the finance act as against a penalty of rs. 250/-imposed by the adjudicating authority.5. similarly, in appeal no. st/15/02, the commissioner in review proceedings has enhanced ..... all these cases, the commissioner has reviewed on the ground that from the language used in the construction of the statute, there is no doubt from the sec. 76 of the finance act, 1994 stipulates certain minimum penalty incase there is an infraction of law. such minimum penalty cannot be less than rs. 100/- per day of delay but .....

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

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

Reported in : (2005)(179)ELT447Tri(Chennai)

..... and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six ..... 5-2000 in show cause notices dated 13-5-2002 and 14-2-2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).furthermore, undisputedly, the demands raised ..... bharati v. uoi [1999 (112) e.l.t. 365 (s.c.)]. even otherwise, counsel submits, both the demands are barred by limitation prescribed under section 73 of the finance act, 1994. the sdr has reiterated the findings in the impugned orders.5. i have carefully considered the submissions. the assessees in both the appeals are recipients .....

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

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

Reported in : (2005)(185)ELT153Tri(Chennai)

..... valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax return to the proper officer within six ..... , the demand of service tax raised by the department is heavily time-barred inasmuch as the demand raised after 12-5-2000 was not validated under section 117 of the finance act, 2000.ld. counsel has relied on the decision of this bench in cce chennai v.eid parry confectionery ltd. 3. after considering the submissions, ..... the grounds of this appeal and submits that, on account of retrospective revalidation of rule 2(1)(d)(xii) of the service tax rules, 1994 under section 117 of the finance act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from them. ld. counsel for the respondents submits .....

Container Tea and Commodities, Represented by Its Partner Vs. Commissi ...

Court : Chennai

..... service tax, a show cause notice was issued to the service provider requiring them to show cause as to why, (i) the extended period under proviso to section 73 of finance act, 1994 should not be invoked to demand service tax not paid in as much as they have suppressed the fact of having rendered the service of "business auxiliary ..... ctandc for the promotion or marketing or sale of goods produced by their clients are squarely fall under the category of "business auxiliary service" in terms of section 65(19) of finance act, 1994, a taxable service. the service provider i.e., ctandc had neither followed the service tax procedures nor paid the appropriate service tax on the gross ..... non filing of the st3 returns; (iv) i impose a penalty of 1,72,70,465/- on m/s.container tea and commodities, coonoor, under section 78 of the finance act 1994." as against the above order, the present writ petition is filed pleading that one or other factual issues raised by the petitioner and legal plea taken has .....

Commissioner of Income-tax, Bombay City I Vs. Army and Navy Stores Ltd ...

Court : Mumbai

Reported in : (1957)59BOMLR518; [1957]31ITR959(Bom)

..... of its working would be and whether in fact it would be assessed to tax or not; and therefore for the purpose of interpreting the proviso to section 10 of the finance act of 1942 mr. kolah asks us to read the expression 'liable to assessment' as meaning that there is a possibility of the profits made by an ..... that liability because it represented to the department that its profits were liable to excess profits tax in the united kingdom. now when the question arose under section 11 (11) of the finance act, 1946, as to how the refund should be brought to tax, the assessee company completely changed its front and took up the attitude that its profits ..... excess profits tax (in the united kingdom) and as such it would appear that the compulsory deposit is not payable in accordance with the fourth proviso to section 10 (1) of the finance act, 1942.' 3. the excess profits tax refund was paid to the assessee company in the accounting year ended 31st august, 1952, and the department brought that .....

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Reported in : 1988(38)ELT425(Mad)

..... retrospective effect from 19th june, 1980. thus the alleged validation is not strictly a validation as understood in legal parlance. (4) even assuming that section 52 of the finance act of 1982 is constitutionally valid, the classification made in the notification dated 23rd february, 1982, for availing the concessional rate of duty is wholly arbitrary ..... in support of this contention, the learned counsel refers to the observations of beg, c.j., in madan mohan pathak v. union of india : (1978)illj406sc which is to the effect that the decisions rendered by courts can only be avoided by approaching the appellate or revisional courts and the legislature cannot ..... the successful challenge by the employees the l.i.c. (modification of settlement) act, 1976, before the supreme court pathak's case : (1978)illj406sc issued notices to its employees under section 19(2) read with section 9a of the industrial disputes act seeking to effect a change in the conditions of service of its employees. the .....