Judgment Search Results Home > Cases Phrase: finance act 2005 section 107 appeals to commissioner of income tax appeals Page 1 of about 1,179 results (0.132 seconds)

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... kumar r4 in w.p.482/2011 & r5 in w.p.483/2011 --------------------------------------------------------------------------------------------- for respondent no.1 : mr.velayutham pichaiya in w.p.28040/2011 cgsc --------------------------------------------------------------------------------------------- for respondent no.1 : mr.n.ramesh in w.p.17223/2013 cgsc --------------------------------------------------------------------------------------------- common order r.banumathi,j challenge in these writ petitions is the vires of the provision section 65(105)(zzzzt) of the finance act bringing within the ambit of 'service tax' certain forms of income generated from ".temporary transfer or permitting the use or enjoyment". ..... 4.the superintendent of service tax (s.i.r) - group xi o/o the commissioner of service tax sir cell, service tax commissionerate, mhu complex, 629, anna salai, nandanam, ..... union of india, (2007) 7 scc527 the appeal was against the division bench judgment of the bombay high court upholding the legislative competence of parliament to impose service tax under article 246 (1) read with entry 97 of list i of the seventh schedule to the constitution on practising charted ..... of finance act, 1994, the central government derived its authority from the residuary entry 97 of the union list for levying tax on services.107. ..... 2005) 2 scc515 in which, the supreme court observed that in the classical sense a tax is composed of two elements : the person, thing or activity on which tax .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... represented by secretary to government ministry of finance new delhi 2 the commissioner central excise and service tax gobichettipalayam 3 the gobichettipalayam municipality represented by its commissioner gobichettipalayam respondents prayer in w.p.no.16400 of 2013: writ petition filed under article 226 of the constitution of india, seeking a writ of declaration, declaring the provisions of section 65(90a) and section 65(105)(zzzz) of the finance act, 1994 as ultra vires and unconstitutional and ..... the union government can validly impose indirect taxes like excise duty and customs duty as they are not direct taxes on property or income and since service tax is also an indirect tax, levy on certain exercise/activity, undertaken by the service provider, cannot be termed as tax on property or income; levy of service tax is on the activity of service only and not a tax on property and as such, it can ..... to the communication dated 23.06.2009, sent by the office of the deputy commissioner of service tax, calling upon him to pay service tax, till a favourable decision is accorded by the supreme court in respect of the matter / appeal preferred against the decision of the division bench judgment of the delhi high ..... it is the further submission of the learned senior counsel appearing for the petitioner that upto the year 2005, the said act was performed by the railway administration directly and on account of policy decision, it was entrusted to irctc and the ministry of railways is having .....

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

Court : Supreme Court of India

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

..... on a reference being sought the following question of law was referred to the high court :-whether the words 'income tax' in the finance act of 1964 in sub-section (2)(a) and sub-section (2)(b) of section 2 would include surcharge and additional surchargethe high court answered the question in the negative and m favour of the assessee.3. ..... the finance act of 1952 was a short document and section 2 thereof simply provided :the provisions of section 2 of and the first schedule to, the finance act 1951, shall apply in relation to income tax and super tax for the financial year 1952-53 as they apply in relation to income tax and super tax for the financial year 1951-52.... ..... in other words it was contended that under sub-section (2) of section 2 of the finance act of 1964 only income tax was payable in the proportion in which the salary stood to 'the total income, the income tax being worked out at the rates applicable under the finance act 1963. ..... this is an appeal by special leave from a judgment of the kerala high court in an income tax reference. ..... the assessee preferred an appeal to the appellate assistant commissioner. ..... the appellate assistant commissioner did not accede to these contentions. ..... the appeal by certificate is dismissed.13. .....

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

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... ), while passing orders on the review petition in the appeal of the commissioner, having taken note of the provisions of section 112 of the finance act, 2000 for reviewing its earlier order of dismissing the appeal and for allowing the appeal of the commissioner on behalf of revenue, an appeal which had been preferred against the order of the cegat, wherein the tribunal had held that persons like the petitioners are entitled to avail of the modvat credit in respect of usd oil if it is an input for ..... (supra) having observed at para 3 of this order that the supreme court has not examined the constitutional validity of section 112 of the finance act, 2000 in this appeal and were not permitting any contentions questioning such validity to be raised in the appeal and that can be subject matter as and when the question arises and to be dealt with in accordance with law, the matter is still open for the petitioners to question the validity of this provision and accordingly ..... out by the court is so removed with retrospective effect, the law becomes valid from its inception and therefore a judgment rendered in the context of examination of the invalid law becomes a judgment of no consequence and even a levy of tax imposed under the earlier law can now also be sustained in view of the validating legislation and it is only for such a situation a validating law can be made and not for any other situation.9. ..... , 2005 (180) e.l.t. 3 (s.c. .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

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

..... . reference is also made to the recommendations of the conference of chief commissioners of income-tax as well as the proviso introduced by finance act, 2002, to emphasise that the legislature in its wisdom thought it fit not to bring such proviso to section 113 retrospectively as recommended by the conference ..... force pending disposal of the relevant appeals out of which the stay petitions had arisen....the above ratio decidendi squarely applies to the facts of the present case wherein the revenue seeks to press into service the proviso of section 113 brought on to the statute book with effect from 1.6.2002, so as to levy surcharge enabled by the insertion of proviso below section 113 by the finance act, 2002, expressly with effect from 1.6.2002 on tax levied in block assessments, wherein ..... . acit (2005) 3 sot 192 (chennai) and calcutta bench of the tribunal in the case of acit v.sri subhash kumar bhunia i.t.a(s.s.) no .....

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... petitioner, during the relevant period, as share transfer agent, is in the nature of incidental or auxiliary support service in the sale of goods (securities) belonging to the client and falls within the purview of section 65(19)(iv) of the finance act, 2003, that the impugned show cause notice merely demanded service tax on service charges collected 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 ..... petition, the petitioner seeks a declaration that section 65(19) of the finance act, 1994, as amended by the finance act of 2003, has no application to the petitioner's service namely 'registrar and transfer agency' and consequently interdict the 2nd respondent from proceeding in furtherance of the show cause notice dated 3-1-2005.2. ..... it is their case that the show cause notice dated 3-1-2005, issued by the 2nd respondent, was under the erroneous supposition that section 65(19) of finance act, 2003 encompassed the nature of activity carried on by the petitioner, even ..... since the time prescribed in the show cause dated 3-1-2005, of 15 days, has already expired, we deem it appropriate to permit the petitioner to submit an additional reply, if it so desires, to the show cause notice dated 3-1-2005 bringing to the notice of the 2nd respondent the central ..... neither been referred to in the show cause notice issued by the 2nd respondent on 3-1-2005 nor in the counter-affidavit filed before this court. .....

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

..... in the result, these petitions are allowed and it is hereby declared that section 65(25a), section 65(105) (zzze) and section 66 of the finance (no.2) act, 1994 as incorporated/ amended by the finance 60 act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ..... commissioner of income tax ..... commissioner of income tax, bombay (1955) 1 scr876 where it was held that a shareholder is not the owner of the assets of a company and, therefore, the aforesaid principle cannot possibly apply to members clubs in ..... from the transfer by way of conversion by the owner of a capital asset into, or its treatment by him as, stock-in-trade of a business carried on by him shall be chargeable to income-tax as his income of the previous year in which such stock-in-trade is sold or otherwise transferred by him and, for the purposes of section 48, the fair market value of the asset on the date of such conversion or treatment shall be deemed to be the full value of the consideration received or accruing as a result of the ..... income tax commissioner (1972) appeal cases 414, stating that the mutuality principle was not of universal application, even when it applied to members clubs, and it is important to find out in the facts of a case when relationship of mutuality ends and ..... calcutta club limited versus and respondent civil appeal no.7497 of2012chief commissioner of central excise and service & ors. .....

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

Court : Chennai

Reported in : [2002]255ITR339(Mad)

..... circumstances of the case and having regard to the provisions of rule 9(5) of part iv of the first schedule to the finance act, 1979, the appellate tribunal was right in holding that there was neither an obligation on the assessee to return the net agricultural loss for the earlier years in the assessment of those years nor a duty was enjoined on the income-tax officer to determine the losses and hence the set off of earlier years' losses claimed by the ..... the commissioner and the tribunal have held rightly that in the absence of any express prohibition, an assessee is not to be denied the benefit of set off provided for in rule 9 of part iv of the first schedule to the finance act, 1979, as long as the assessee is able to show that he had incurred loss from his agricultural activities in the earlier assessment years after a computation made in accordance with the requirements of the rules provided in the relevant finance acts and that such ..... 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 subsequent assessment years, the revenue contended before the tribunal that loss in relation to the agricultural activity of the assessee in earlier years, prior to the assessment year in which agricultural as well as non-agricultural income was returned by the assessee should .....

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

Court : Rajasthan

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

..... 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 respect of which the assesses himself would be deemed to have paid income-tax imposed under the act by virtue of the provisions of section 49b of the 1922 act, such assessee shall be deemed to have paid income-tax on that part of the total income at a rate applicable to the total income of the assessee in the immediately ..... however, like to point out that if a question is expressly raised in the original assessment proceedings and is decided against the assessee or a ground is raised in the appeals against the original assessment order and the same is repelled by the aac or by the income-tax appellate tribunal in appeals against the original assessment order, then such a question cannot ordinarily be allowed to be raised again in the course of reassessment proceedings or in the appeals arising therefrom. ..... raised objections to the reference of these questions proposed by the commissioner and proposed other questions for being referred to the high court ..... court expressed the same view in a sales tax case, deputy commissioner (c.t.) v. ..... refer to the decision of their lordships of the supreme court in deputy commissioner of commercial taxes v. if. r. ..... the commissioner, jaipur, requested the tribunal, in the cases of both the assessees, to draw up a statement of case and refer to this court questions of law arising out .....

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

..... a principle which has been laid down in case of commissioner of income tax vs. ..... maintenance/repair of roads was exempted from the levy of service tax and such exemption was given retrospective effect vide section 75 of the finance act, 2012 for the period starting from 16th june, 2005 onwards. 63. ..... the aforesaid appeal came up for admission before this court on 13th february, 2015 and this court admitted the appeal on the following substantial questions of law:- (a) whether in the facts and circumstances of the present case, the impugned order passed by the appellate tribunal holding that the activities pertaining to runway will not be entitled for exemption in terms of section 97 and 98 of the finance act is sustainable ..... pendency of the appeal before the cestat, finance act, 2012 was enacted ..... once the order impugned in the writ petition is a consequential one and follows the tribunal s order under appeal and is delivered and pronounced on remand, then, for the very reasons, which we have assigned for upholding the conclusion of the tribunal would cover the outcome of the ..... sridharan learned senior counsel appearing for the petitioner, in support of the writ petition and the appeal submitted that the show cause notice as well as the order-in-original fail to classify the activity to be undertaken ..... vide order dated 29th november, 2012 quashed and set aside the stay order and directed the appellate tribunal to hear the appeal on its own merits without any requirement of pre-deposit. 21. .....