Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: delhi Page 13 of about 14,730 results (0.183 seconds)

The Commissioner of Income Tax (Central) - Ii Vs. Pawan Kumar Garg

Court : Delhi

Reported in : (2009)221CTR(Del)36; [2009]178TAXMAN491(Delhi)

..... investigation. we may also point out that 'additional director' has also been defined under section 2(1d) which was introduced with retrospective effect from 01.06.1994 by virtue of the finance act, 2007. under that provision, additional director means a person appointed to be an additional director of income-tax under section 117(1) of the said ..... first time in the said act by virtue of the finance no. (2) act of 1998 w.e.f. 01.10.1998. thus, there was no ..... act. it is pertinent to note that while the definition of additional director has been inserted with retrospective effect from 01.06.1994 by virtue of the finance act, 2007, the definition of joint director was introduced as section 2(28d) for the .....

M/S Municipal Corporation Jalandhar Vs. Cce, Ludhiana

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... for recovery of service tax amounting to rs.92,30,754/- and rs. 48,18,165/- respectively alongwith interest under section 75 of finance act, 1994 read with section 73 of finance act, 1994 and section 75 ibid and also for imposition of penalty on them under section 76, 77 and 78 ibid. the show cause notices were ..... skysigns, lollipops etc for advertisement have provided the service in relation to sale of advertising space or time taxable under section 65(105(zzzm) of the finance act, 1994 and treating the advertisement tax charged by the appellant from various parties including m/s shri durga publicity as the consideration for the service provided, seek to ..... services. by referring the to the definition of sale of space or time for advertisement services as appearing u/s 65(105)(zzzm) of the finance act, 1994, commissioner has held that the agreement entered into by the appellants with companies for display of advertisements in the jurisdiction of municipal corporation, jalandhar amounts to .....

Sardar Jagat Singh and anr., Vs. New Delhi Municipal Council and ors.

Court : Delhi

Reported in : 120(2005)DLT283; 2005(82)DRJ327

..... learned single judge observed that in view of the provisions of the proviso to section 247(1) of the new delhi municipal act, 1994 ( hereinafter to be referred to as, 'the ndmc act' ) making it mandatory that a reasonable opportunity to show-cause should be given prior to any demolition order, no demolition action ..... of the council.37. learned senior counsel for the respondents emphasised that there were different chapters in the ndmc act dealing with different aspects. chapter xviii deals with markets, trades and occupation, while chapter xiii deals with streets and chapter xiv deals with building regulations. it was, thus, emphasised that these are all three ..... all municipal markets. a municipal market cannot be compared with a taxi stand. a municipal market would fall within chapter xviii dealing with markets, trade and occupation. section 316 of the ndmc act provides for provision of the municipal markets. the deeds or license executed in respect of these persons occupying tibetan .....

U.A.E. Exchange Centre Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : (2009)223CTR(Del)250; [2009]183TAXMAN495(Delhi)

..... with respect to preliminary objection of the respondent5. the provisions for advance ruling are contained in chapter xix-b of the act, which was introduced in the act, by virtue of the finance act, 1993 w.e.f. 1st jan., 1993. the said chapter consists of sections commencing from section 245n, section 245v. section 245n deals with definitions of ..... various terms used in the chapter which, in sum and substance, define as to who can approach ..... gurbax singh v. financial commr. and anr. : air1991sc435 ]. the principles enunciated in the aforementioned judgments clearly point to the fact that section 245s in chapter xix-b of the act cannot be construed as an ouster clause, ousting the jurisdiction of the courts.7. this brings us to a question as to whether the authority is a .....

Friends Overseas (P) Ltd. Vs. Commissioner of Income Tax-iv

Court : Delhi

Reported in : (2004)188CTR(Del)277; 109(2004)DLT811; 2004(73)DRJ95; [2004]269ITR268(Delhi)

..... substantial questions of law.8. on a plain reading of the relevant provisions contained in chapter xiv-b of the act, inserted by the finance act, 1995, we do not find any substance in the contention urged on behalf of the assessed.9. chapter xiv-b lays down a special procedure for assessment of cases where a search is conducted ..... under section 132 of the act or books of account, other documents etc., are requisitioned under section 132a of the act ..... or books of account, other documents or any asset etc., are requisitioned under section 132a of the act in the case of any person, the assessing officer shall proceed to assess the undisclosed income in accordance with the provisions of chapter xiv-b. section 158bc, with which we are concerned in the instant case , lays down the .....

TIM Delhi Airport Advertising Pvt. Ltd. Vs. Special Commissioner - II, ...

Court : Delhi

..... rendering a service which falls within the taxable services of "sale of space or time for advertisement" as defined under section 65(105) (zzzm) of the finance act, 1994. the petitioner was also duly registered with the service tax department and regularly filed its returns of service tax in respect of the aforesaid services for the period ..... august, 2010 to june, 2012. 7. the finance act, 1994 was amended w.e.f. 1st july, 2012 and a negative list of services was introduced by virtue of section 66d of the finance act, 1994 specifying the services that were not exigible to service tax. it is asserted that the service ..... examine whether imposition of wealth tax on agricultural lands, by virtue of an amendment to the definition of 'net wealth' under the wealth tax act brought about by the finance act, 1969 fell within the legislative competence of the parliament or the states. the supreme court has also in several cases explained the difference between the .....

National Agricultural Cooperative Marketing Federation of India Vs. Un ...

Court : Delhi

Reported in : (2001)167CTR(Del)380; 2001(58)DRJ641

..... enjoyed by the cooperative societies by virtue of a notification issued by the governor general in council as per power conferred on him under the act itself. the finance act, 1955 amended the 1922 act by way of insertion of sub-section (3) into section 14. the provision read as under:- '(3). the tax shall not be ..... in this writ petition it is necessary to give a brief background. petitioner no.1 is a co-operative society registered under the multi state cooperative societies act, 1994. as per averments contained in the petition, petitioner no.1 is engaged in marketing of agricultural produce of its member societies. the hierarchy of the cooperative ..... the decision of the supreme court in assam cooperative (supra), the kerala high court held in cit vs . kerala cooperative marketing federation ltd. & ors., : [1994]207itr319(ker) that the exemption was not available to the state cooperative society. the said judgment was in appeal before the supreme court. the supreme court reversed the kerela .....

S.R. Batliboi and Co. Vs. Department of Income Tax (investigation)

Court : Delhi

Reported in : (2009)224CTR(Del)369; [2009]315ITR137(Delhi); [2009]181TAXMAN9(Delhi)

..... 149 are pressed into service, section 153(2) mandates broadly that the assessment must be completed within one year. sections 153a, 153b and 153c were introduced by the finance act, 2003 with effect from 1.6.2003. in essence, section 153a has in focus the 'case of a person where a search is initiated or any assets are requisitioned ..... a division bench of this court in cit v. ravi kant jain : [2001]250itr141(delhi) , where the court emphasized on the fact that block assessment under chapter xiv-b cannot be a substitute for regular assessment and thus the change of opinion of revenue on audited accounts seized during search cannot form the basis for a special ..... be used synonymously in singular. this is the user which commends itself to our thinking, to protect against the peril of the provision being perceived as ultra vires of chapter iii of the constitution. so far as section 275b is concerned, it does not resolve the conundrum before us, since the notice under that provision is under siege .....

Jct Limited Vs. Income-tax Appellate Tribunal and ors.

Court : Delhi

Reported in : 101(2002)DLT303

..... been recognised by the legislature also by the insertion of sub-section 7 in section 253 of the act by finance (no.2) act, 1998, w.e.f. 1 october 1998 and the two provisos to sub-section (2a) of section 254 of the act, by the finance act, 2001 w.e.f.1 june 2001, respectively providing for levy of fees on the application for ..... (gdr for short) issue during the financial year 1994-95, through offer circular dated 29 july 1994. gdr was listed for trading in luxembourg stock exchange and the lead managers for the issue were m/s. merrill lynch international banking group (merrill lynch for short). as per the approval of the ministry of finance, the petitioner was allowed to pay selling commission, underwriting .....

Rukmani Devi Vs. New India Assurance Co. Ltd. and anr.

Court : Delhi

Reported in : 2009ACJ2202

..... was taken up, is agreeable in principle to a scheme of structured compensation for settlement of claims on 'fault liability' in respect of third party liability under chapter xi of motor vehicles act, 1988. they have suggested that the claimants should first file their claims with motor accidents claims tribunals and then the insurers may be allowed six months' ..... by way of a social security scheme. it would be evident from the objects and reasons of the motor vehicles (amendment) act, 1994 that after the enactment of 1988 act several representations and suggestions were made by the state governments, transport operators and members of public in relation to certain provisions thereof and after taking note of ..... victims, earlier section 140 was brought on the statute book whereby the provision was made to pay a fixed sum of rs. 50,000 (through an amendment by act 54 of 1994 to substitute the amount of rs. 25,000 by rs. 50,000) in respect of the death of any person and a fixed sum of rs. 25, .....