Judgment Search Results Home > Cases Phrase: finance act 1978 section 39 amendment of act 6 of 1898 Page 1 of about 48,232 results (0.407 seconds)

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii ..... of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii ..... of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... ultra vires the provisions of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2008. 36 in view of paragraph no.30 above, upholding the validity of section 65(105)(zzzz) and 65(90-a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010, w.p.nos.24586 ..... are filed seeking a writ 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 ..... sathyanarayanan, j. in this 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 .....

Commissioner of Income-tax, Kerala Vs. K. Srinivasan

Court : Supreme Court of India

Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309

..... tax payable by the assessee on the salary portion of the total income shall be the proportionate amount payable according to the rates provided in the finance act 1963. under section 2 of the finance act 1963 income tax was to be charged at the rates specified in part i of the first schedule-and super tax at the rates specified in ..... contained the rates etc. relating to the surcharge. similar state of affairs existed with regard to finance acts of 1953, 1954, 1957. section 2 of the finance act 1971 is to the effect that the provisions of section 2 and of the first schedule to the finance act 1970 shall apply in relation to income tax for the assessment year or as the case may ..... the super tax was, however, to be increased by a surcharge for the purpose of the union and a special surcharge. it will be noticed that section 2(2) of the finance act 1964 did not contain mention of any of the surcharges. this, led to the controversy which resulted in the reference.4. before the high court the .....

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... to persons like the petitioners in the earlier existing valid notifications. it is therefore the submission of the learned counsel for the petitioners that section 112 of the finance act, 2000 is unconstitutional.10. one other contention urged on behalf of the petitioners is that the statutory provision also has the effect of ..... legislation by the parliament?8. the main contention urged by sri pramod kathavi learned counsel for the petitioners is that a validating legislation as section 112 of the finance act, 2000 is being described as one, is essentially legislated for the purpose of validating an earlier levy through a statute, a statute ..... could have continued to reap the benefit of modvat credit and the petitioner therefore feeling aggrieved by this endorsement as also the provision of section 112 of the finance act, 2000, has challenged the constitutional validity of this statutory provision and for quashing the consequential endorsement and further direction for restoration of the .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... 167b, as the case may be, or the rate or rates of income-tax specified in this behalf in the finance act ..... necessary for reasonably interpreting the unamended provision. the amendment effected to section 40 of the finance act, 1983, by the finance act, 1988, exempting stock-in-trade is only prospective and not ..... finance act of the relevant year, and for the purposes of computation of the "advance tax" payable under chapter xvii-c in a case falling under section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section 167b, section 115b or section 164, the rate or rates specified in section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section .....

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... in relation to the business auxiliary services of provision of service on behalf of the client, from the whole of the service tax leviable thereon, under section 66 of the finance act, which is received by the service provided prior to 10-9-2004. this notification has neither been referred to in the show cause notice issued ..... since the activity carried on by the petitioner of 'registrar and transfer agency' falls within the purview of 'any incidental or auxiliary support service' under section 65(19) of the finance act, 2003, the said business auxiliary services rendered by the petitioner during the period 1-7-2003 to 31-1-2004 would bring them within the service ..... by the petitioner towards such services rendered from 1-7-2003 to 31-1-2004, that the show cause notice was issued after strictly construing section 65(19) of the finance act, 2003, that the functions of the registrar and share transfer agent is a service rendered which is in the nature of incidental or auxiliary support .....

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

..... a sea change, as a result of which service tax was imposed on all taxable services, short of those which were in a negative list contained in section 66d of the finance act. according to the learned counsel appearing on behalf of the respondents, the same position that obtained re: incorporated members clubs continued after 2012, despite the introduction ..... referred to in clause (a) or, as the case may be, clause (b), shall be on the person claiming the exemption under this sub-section. 41. sub-clause (a) refers to 7th september, 1978, which is the date on which northern india caterers (supra) was pronounced and sub-clause (b) refers to 4th january, 1972, which is ..... modified. sub-clause (a) is the outcome of new india sugar mills ltd. v. cst [(1963) 14 stc316:1963. supp (2) scr459 and vishnu agencies (p) ltd. v. cto [(1978) 1 scc520:1978. scc (tax) 31 : air1978sc449 . sub-clause (b) is the result of gannon dunkerley & co. [state of madras v. gannon dunkerley & co. (madras) ltd., (1958) 9 .....

Commissioner of Income-tax Vs. L.G. Balakrishnan

Court : Chennai

Reported in : [2002]255ITR339(Mad)

..... of the first schedule to the finance act, 1974 (20 of 1974), or of the first schedule to the finance act, 1975 (25 of 1975), or of the first schedule to the finance act, 1976 (66 of 1976), or of the first schedule to the finance (no. 2) act, 1977 (29 of 1977), or of the first schedule to the finance act, 1978 (19 of 1978), shall be set off under sub ..... -rule (1), or, as the case may be, sub-rule (2). rule 10 of the rules in part iv of the finance act, 1974, provides that where the net result of the ..... r. jayasimha baba, j. 1. the assessment year is 1979-80. 2. despite the absence of provisions similar to sections 80 and 139(3) with regard to the need for having the loss determined in the relevant assessment year before claiming the right of carry forward of the loss to .....

Commissioner of Income-tax Vs. Shri Rangnath Bangur and Shri Purshotta ...

Court : Rajasthan

Reported in : (1984)41CTR(Raj)21; [1984]149ITR487(Raj)

..... 31, 1953, which refers to the previous year relatable to the assessment year 1952-53. the proviso, as mentioned above, merely makes the provisions of section 2(3)(a) of the finance act applicable in the calculation of rebate or concession relating to dividend income or deemed dividend income. the president of the appellate tribunal has referred in his order ..... of the rebate allowable under the provisions of para. 6a of the concessions order and the rate at which such rebate is admissible to them.34. section 2(3)(a) of the finance act of each of the years 1952, 1953, 1954 and 1955 provided that in case the total income of an assesses included income from dividends, in ..... in h. m. esufali's case : [1973]90itr271(sc) and h.r. sri ramulu's case : [1977]2scr593 . in sun engineering works (p.) ltd. v. cit : [1978]111itr166(cal) the facts were like this. the assessee had submitted its returns for two assessment years showing losses. the ito held that the returns for both the assessment years .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....