Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: karnataka Year: 2008 Page 1 of about 62 results (0.271 seconds)

Commissioner of C. Ex. Vs. Konkan Marine Agencies

Court : Karnataka

Reported in : (2009)221CTR(Kar)467; 2009[13]STR7; [2009]18STT115; (2009)22VST52(Karn)

..... that be so, even this circular does not help the appellant in any manner whatsoever.cargo handling service has been defined in section 65(23) in the finance act, 1994. the said definition reads as under:'cargo handling service' means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in ..... handling loading of cargo, meant for export purpose.we may further clarify that the definition of 'port service' as found in section 65(82) of the finance act would not be applicable to the facts of the present case. the definition of 'port service' reads as under:'port service' means any service rendered by ..... despatching goods originating in the vessels in the port and intended for carriage by the neighbouring railways, or vice versa, as a railway administration under the indian railways act, 1890 (9 of 1890);(e) piloting, hauling, mooring, remooring, hooking, or measuring of vessels or any other service in respect of vessels, and(f) developing .....

Commissioner of Service Tax Vs. Stag Software Pvt. Ltd.

Court : Karnataka

Reported in : 2009[16]STR144

..... the commissioner after giving opportunity of hearing to the parties, confirmed the service tax to the tune of rs. 52,94,958/- under section 73 of the finance act, 1994 for the period commencing from july 2003 to september 2005. he also imposed (i) penalty of rs. 200/- per day under section 76 of the ..... to the appellant, testing of software is liable to service tax under the category of 'technical inspection and certification' services as defined in 65(108) of the finance act of 1994 reproduced herein below:65(108) 'technical inspection and certificate' means inspection or examination of goods or process or material or any immovable property to certify that such goods ..... finance act, (ii) penalty of rs. 1,000/- under section 77 of the finance act and (iii) penalty of rs. 80,00,000/- under section 78 of the finance act.9. the respondent feeling aggrieved by the said order of commissioner, preferred the appeal.10. the .....

Deputy Commissioner of Income-tax and anr. Vs. Karnataka Bank Ltd.

Court : Karnataka

Reported in : [2009]316ITR345(KAR); [2009]316ITR345(Karn); (2008)218CTR(Kar)273; 2008AIRSCW1287; 2008(2)SCC475.

..... aggregate average advances made by such branches, computed in the prescribed manner.6 section 36(1)(vii) and (viia), as it stood after the amendment made by the finance act, 1985, read as follows:36. (1) the deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the ..... country outside india or a non-scheduled bank, an amount not exceeding ten per cent, of the total income (computed before making any deduction under this clause and chapter vi-a) or an amount not exceeding two per cent, of the aggregate average advances made by the rural branches of such bank, computed in the prescribed manner, ..... aggrieved by the said order passed by the commissioner of income-tax (appeals), preferred to file appeal before the income-tax appellate tribunal.similarly, for the assessment year 1994-95, it filed another appeal against that part of the order of the commissioner of income-tax (appeals) which was against it. that is how both the .....

Syed Mudir Agha Vs. State of Karnataka, Rep. by Principal Secretary an ...

Court : Karnataka

Reported in : ILR2008KAR1722; 2008(5)KarLJ378; 2008(3)KCCR1419; 2008(3)AIRKarR394

..... is against any public policy or democratic norms enshrined in the constitution.15. the appointment of the petitioner is under the karnataka state minorities commission act, 1994 and as such the provisions of the enactments of other states cannot be read into it. it is not permissible to rely upon the provisions of other ..... at the pleasure of the government are not the same as normal or ordinary appointments. the normal or ordinary principles of recruitment applicable to posts governed by chapter i of part xiv of the constitution of india would not apply to the instant appointment being an appointment at the pleasure of the government. the ordinary ..... said commission is constituted under section 3 of the karnataka state minorities commission act, 1994 (for short hereinafter referred to as the 'act'). he was appointed by the order dated 5.10.2007 passed under section 4 of the act. the term of office prescribed under the act is for a period of three years from the date of appointment, .....

Flemingo Dutyfree Shops Pvt. Ltd., a Company Incorporated Under the Co ...

Court : Karnataka

Reported in : 2009(5)KarLJ9

..... 2. whether the nature of duties performed by bial at the international airport and operation of flights is a statutory function under section 12 of airport authorities act, 1994?3. whether bial is amenable to writ jurisdiction under article 226 of the constitution for judicial review?4. whether the petitioner has got locus standi to ..... is significant. the court scrutinised the history of the formation of the throe corporations, the financial support given by the central government, the utilization of the finances so provided, the nature of service rendered and noted that despite the fact that each of the corporations ran on profits earned by it nevertheless the structure ..... is discharging public functions and the premises is a public premises. therefore in the concession agreement, it has been specifically stated that chapter v(a) of the a.a.i.a act is applicable to the premises in question to follow the procedure for eviction of unauthorized occupants of the airport availing the provisions .....

B.K. Suresh Babu S/O Late B.L. Kamalaraj Chetty, Vs. Smt. Ananthalaksh ...

Court : Karnataka

Reported in : 2009(3)KarLJ386; 2009(1)KCCR551; 2009(2)AIRKarR214; AIR2009NOC1286

..... 50, the respondent was chargeable in respect of his income whether derived within or without rajasthan. it was, however, argued on his behalf that section 3 of the finance act, 1950, having substituted the amended clause (14-a) 'with effect from the first day of april 1950,' rajasthan was not a taxable territory during the accounting year ..... cases falling under the latter category that section 5 would stand attracted and the former would continue to be treated as tenants for purposes of chapter-vi of the 1999 act.this is the consequence of proceeding on the assumption that section 5 operates prospectively and docs not lake into account the event of the death ..... 305, secretary of state for social security v. tunnicliffe [1991] 2 all er 712, (overruled on grounds not effecting this dictum by plewa v. chief adjudication officer [1994] 3 all er 323).this principle has been applied by the supreme court beginning with- rao shiv bahadur singh and anr. v. state of vindhya pradesh : 1954crilj1480 in .....

B.K. Suresh Vs. Income Tax Officer

Court : Karnataka

Reported in : (2009)221CTR(Kar)80

..... of winnings from lottery, was required to deduct income-tax on the amount so paid at the rates in force.prior to 1st april, 2002, the act did not contain a definition of 'lottery'. in the finance act, 2001, an explanation was added below section 2(24)(ix), which explanation reads thus:explanation: for the purposes of this sub-clause,(i) 'lottery' ..... have any retrospective effect it has been made applicable prospectively. thus these amendments have no application to the facts of the instant case, as it pertains to the asst. yr. 1994-95 and the amendments are subsequent.9. in fact, in view of the judgment of the madras high court in the matter of dy. director of small savings (supra) this ..... patra of the value of rs. 3.5 lakhs in lieu of commercial flat the assessee filed the return of income for the asst. yr. 1994-95 and claimed exemption under section 10(3) of the act of rs. 3,50,000, being the then market value of the said indira vikas patra, even though the face value of the same was .....

Geetha W/O K.B. Chowdaiah Vs. G.K. Subrahmanya Since Deceased by Lr.,

Court : Karnataka

Reported in : 2009ACJ1132; ILR2008KAR4112; 2008(5)AIRKarR139; AIR2008NOC2462;

..... to any person including owner of the goods or his authorised representative carried in the vehicle', the conclusion is irresistible that prior to the aforesaid amendment act of 1994, even if the widest interpretation is given to the expression 'to any person' it will not cover either the owner of the goods or his authorised ..... , since deceased by legal representative, insured by the 2nd respondent and driven by one krishnappa, proceeding from mandya to dharmasthala via hassan-saldeshpura, on 17-05-1994, suffered grievous and simple injuries when the car dashed against a roadside tree, due to rash and negligent driving. the appellants preferred separate claim petitions, initially ..... /- to rs. 15,000/-(9) liability (statutory)(i) motor vehicles act 1939;(a) section 94 of the motor vehicles act, 1939, compels the owner of a motor vehicle to insure the vehicle in compliance with the requirements of chapter viii of the said act section 95 requires a policy of insurance to be one which insures the .....

The State of Karnataka by Its Secretary, Finance Department and ors. E ...

Court : Karnataka

..... single judge that the state government estopped from taking the plea that the exemption notification not applicable after the notification issued under the provisions of the kvat act, suffers from error in law.10. the learned single judge is not correct in holding that in the absence of implied or express repeal of the ..... to have been applied for tax exemption benefit since the respondents are not new industrial units as defined under the notification issued under the provisions of kvat act. they have not registered as such with the director of industries and commerce department. therefore, the appellants were justified in issuing the endorsement to them stating ..... entitled to the benefit of exemption by the respondents, their units must be industrial unit. this is the statutory requirement under section 5(2) of the kvat act. the learned single judge has not examined that industrial unit must be registered with the director of industries and commerce. in the instant case, all the respondents .....

Unibic Biscuits India Pvt. Ltd. Rep. by Its Managing Director Vs. Brit ...

Court : Karnataka

Reported in : LC2008(3)347; 2008(4)KCCRSN275; 2008(4)AIRKarR417; AIR2008NOC2496; 2008AIHC3005(Kar)

..... .rs. v. jagannath (dead ) by l.rs : air1994sc853 (6) kirloskar propriety v. kirloskar dimensions air 1997 kar 1(7) power control appliances v. sumeet machines pvt. ltd. : [1994]1scr708 (8) eureka forbes ltd. v. pentair water india pvt. ltd. 2007 (4) kar.l.j 122(9) reckitt benckiser v. naga ltd. 2003 (36) ptc 535(10) dabur ..... plaintiff claimed that the registration is still valid and subsisting. it is brought to the notice of the court that section 2[1][w] of the trade marks act 1999, provides that 'registered trade mark means a trade mark which is actually on the register and remaining hi force.' therefore a is contended that the plaintiff ..... city chni and sessions judge, mayohall unit, bangalore.2. the facts of the case are that the appellant and respondent arc the companies incorporated under the indian companies act and are the manufacturers and marketing the bakery items i.e., biscuits/cookies. the plaintiff-respondent is a registered proprietor of the trademark 'good day', the plaintiff .....