Judgment Search Results Home > Cases Phrase: finance act 2005 section 118 substitution of new schedule for schedule to act 40 of 1978 Page 1 of about 527 results (0.117 seconds)

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... the finance act, 2012 introduced section 66b as the new charging section with effect from 1.7.2012 for the levy of service tax on all services other than those services specified in the negative list ..... w.p.no.5777 of 2012 is filed under article 226 of constitution of india praying to issue a writ of declaration declaring section 65(105)(zzzzt) of the finance act, 1994 as ultra vires entry 54 of list ii of the seventh schedule to and article 14, 19(1)(g) and 245 of the constitution of india w.p.no.5900 of 2012 is filed under article 226 of constitution of india praying to issue a writ of declaration declaring section 65(105)(zzzzt) of the finance act, 1994 as ultra vires entry 54 of list ii of the seventh schedule to and article 14, 19(1)(g) and 245 of the constitution of india. ..... 1.4.2013 and entry no.9 in the notification no.25/2012 is substituted as under:- services provided by way of temporary transfer or permitting the use or enjoyment of copyright (a) covered under clause (a) of sub-section (1) of section 13 of the copyright act, 1957, relating to original literary, dramatic, musical or artistic works; or (b) of cinematograph films for exhibition in a cinema hall or cinema theatre. 6. ..... respondents w.p.no.6220 of 2012: ------------------- balaji theatre, 118, kamaraj salai, pondicherry-605 001 rep. ..... union of india [(2005) 4 scc214, the writ petitioners were customers or clients of goods transport operators and forwarding and clearing ..... union of india, (2005) 4 scc214and bsnl .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... software dealers association versus union of india, ministry of finance, department of revenue, central board of excise and customs.new delhi-1 and 4 others.two writ petitions were filed seeking to declare section 65(105)(zzzze) of chapter v of the finance act, 1994 (as amended by the finance act 2 of 2009) as null and void in and by which, an information technology software is also brought under the meaning of taxable service and the said amendment was brought in by virtue of residuary power under entry 97 of list i of schedule vii. ..... been traced in the judgment reported in air2004sc3757 tamil nadu kalyana mandapam association versus union of india (t.n.kalyana mandapam case, for brevity) and air2007sc2990 all india federation of tax practitioners versus union of india (all india federation of tax practitioners case, for brevity).14 in t.n.kalyana mandapam case, challenge was made to sub-section (i) of section 67 of the finance act, 1994, in and by which, service tax was levied in relation to service provided by a mandap-keeper to his client and also other ..... 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 100% shares in the said corporation and it is also a government company; there was change of .....

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

Court : Supreme Court of India

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

..... 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 be the financial year commencing on the first day of april 1971 as they apply in relation to income tax for the assessment year commencing on first day of april 1970 with certain modifications set out in the section. ..... 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.... ..... section 2 of the finance act 1964 which is headed as 'income tax and super tax' provides in sub-section (1) that income-tax and super tax shall be charged at the rates specified in parts i and ii of the first schedule respectively and that in cases to which certain paragraphs of those parts apply these taxes shall be increased by a surcharge for the purpose of the union. ..... the meaning of the word 'surcharge' as given in the webster's new international dictionary includes among others 'to charge; (one) too much or in addition... .....

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

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... case, the availment of modvat credit was sought to be denied to the petitioner by issue of show cause notice, which was issued even before the enactment of section 112 of the finance act, 2000 and on an independent ground and on adjudication of the show cause notice, the petitioner was denied this credit for the period and the matter, it appears, became concluded, as the petitioner has not pursued an adverse order it suffered at the hands of cegat in the second ..... the tribunal had not invalidated any provisions of law or rule and therefore there was no occasion at all for the parliament to have enacted a validating levy and if there was no occasion, the very provisions of section 112 of the finance act, 2000 cannot be sustained inasmuch as it is the submission of learned counsel for the petitioners that there was no cause of action for the parliament to make such a law, which in effect and substance takes away certain benefits which had ..... ), 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 ..... , 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.)

..... -c in a case not falling under section 115a or section 115b or section 115bb or section use or section 164 or section 164a or section 167b, the rates or rate of income-tax specified in this behalf in the 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 167b, as the case may ..... . in the case of search initiated/conducted on 1.8.2001, the revenue relies upon the proviso to section 2(3) of the finance act, 2001, to levy surcharge, which refers to part i of the first schedule.part i of the finance act, 2001, contains the rates of tax for the asst ..... lastly, it was contended on behalf of the appellants that the amending act whereby new section 15 of the act has been substituted is declaratory and, therefore, has retroactive operation. ..... 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

..... 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 prior to 10-9-2004. ..... of doubts, it is hereby declared that for the purposes of this clause, 'information technology service' means any service in relation to designing, developing or maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer systems.section 65(19), as amended by finance act, 2004 with effect from 10-9-2004, reads thus :-business auxiliary service' means any service in relation to :-(i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or(ii) promotion or marketing of service ..... provided by the client; or(iii) any customer care service provided on behalf of the client; or(iv) procurement of goods or services, which are inputs for the client; or(v) production of goods on behalf of the client .....

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 ultra vires. ..... (3)in this act the expression taxable quantum means- (a)in relation to any dealer who imports for sale any goods, other than those specified in schedule iv, into west bengal, 30,000 rupees; or (b)[***]. ..... with effect from 1st july, 2012, sections 65 and 65a were made inapplicable, and a new section 65b introduced, in which under section 65b(37), the term person was defined as follows: (37) person includes,- (i) an individual, 65 (ii) (iii) (iv) (v) (vi) (vii) a hindu undivided family, a company, a society, a limited liability partnership a firm, an association of persons or body of individuals, whether incorporated or not, (viii) government, (ix) (x) a ..... as follows: (2) notwithstanding anything contained in sub-section (1), any supply of the nature referred to therein shall be exempt from the aforesaid tax- (a) where such supply has been made, by any restaurant or eating house (by whatever name called), at any time on or after the 7th day of september, 1978 and before the commencement of this act and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been .....

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

Court : Chennai

Reported in : [2002]255ITR339(Mad)

..... furnished by the assessee 2. whether on the facts and in the 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 ..... previous years relevant to the assessment years commencing on the 1st day of april, 1974, or the 1st day of april, 1975, or the 1st day of april, 1976, or the 1st day of april, 1977, or the 1st day of april, 1978, is a ioss, then, the loss so computed for the earlier year relevant to the assessment year commencing on the 1st day of april, 1979, shall be set off against the agricultural income of the ..... 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 .....

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

Court : Rajasthan

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

..... in our view, the proviso merely makes the rate of tax prescribed by the finance act of the earlier year applicable for computation of the amount of tax for the dividend income, because the rate of tax for the relevant assessment year could only become known on the coming into force of the new finance act pertaining to that assessment year.39. ..... the total income of an assesses, not being a company, includes any income chargeable under the head 'salaries' on which super-tax has been or might have been deducted under the provisions of sub-section (2) of section 18 of the indian income-tax act, the super-tax payable by the assessee on that portion of his total income which consists of such inclusion shall be an amount bearing to the total amount of super-tax payable according to the rates applicable ..... thus, the amount payable by the assessee as tax on the earlier occasion in the original assessment proceedings will be substituted and the ito will be required to redetermine the amount of tax with reference to the total income determined as a result of the reassessment proceedings. ..... fry [1930] 15 tc 266'now, the cardinal consideration in my judgment is that the income-tax is only one tax, a tax on the income of the person whom it is sought to assess, and that the different schedules are modes in which the statute directs this to be levied.'14. ..... cit : [1978]111itr166(cal) the facts were like this. .....

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

Court : Mumbai

..... it within maintenance or repair service under section 65(64) and while doing so, it firstly defined management, maintenance or repair service to mean any service provided by any person under a contract or an agreement for a manufacturer or any person authorised by him in relation to management of properties, whether immovable or not, maintenance or repair of properties, whether immovable or not or maintenance or repair including reconditioning on restoration, or servicing of any goods, excluding a motor vehicle and also substituted it by the finance act, 2006 with effect from 1st may ..... referring to the definition of the above services, as appearing in the finance act, 1994, it was alleged that the records of the petitioner for the years 2005-06 to 2009-10 were called for by letters and which were replied by the petitioner/assessee. ..... contentions in the petition before the hon ble gujarat high court centered around the interpretation of item 22d and item 68 in the first schedule of the central excise act, 1944. ..... the same reads as under:- 65(25b) commercial or industrial construction means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery ..... 7 in part i of the schedule to the minimum wages act, 1948 and therefore, he had jurisdiction to entertain and try the .....