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Arun Excello Foundations (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : LC(2007)(3)269

..... 2) act, 2004 w.e.f.1st april, 2005, sub-section (10) as amended by the finance act, 2000 w.e.f. ..... 1st april, 2000 has laid down various conditions and the provisions of section 80-ib amended by various finance acts as amended w.e.f. ..... (ii) the learned cit(a) ought to have appreciated that there was no ambiguity nor scope for interpretation in view of the clear language of the section which did not postulate any restriction regarding the extent of shops and commercial establishments under section 80-ib(10) and such restrictions with retrospective effect imposed only by finance act, 2004 w.e.f. ..... in order to be eligible undertaking, developing and building housing projects and for claiming deduction under section 80-ib(10), finance act, 2000 w.e.f. ..... 1st april, 2005 by the finance (no.2) act, 2004. ..... 2005-06 as amended by the finance (no. ..... 1st april, 2005, an amendment has been brought out by the finance (no. ..... 2) act, 2004 which reads as under: extension of the time-limit for obtaining approval of housing projects for the purpose of tax holiday under section 80-ib, and allowing deduction for redevelopment or reconstruction of existing buildings under the existing provisions contained in sub-section (10) of section 80-ib, a deduction equal to one hundred per cent of the profits of an undertaking developing and building housing projects is allowed if the housing project is approved by a local authority before 31st march, 2005. .....

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)117TTJ(Delhi)289

..... the above section was inserted by the finance act, 2003 with effect from first day of june, 2003 and the only amendment brought to this section is an amendment by taxation laws (amendment) act, 2003 whereby in sub-section (1) the words "two-third per cent", were substituted by the words "one-half per cent" w.e.f. ..... date of issue of notice 18.2.2005 21.2.2005 21.2.2005 under section 1487. ..... manjani, advocate, has argued the case for the assessee.he has submitted before us the following chart showing the date-wise events:--------------------------------------------------------------------------- return filed refund under reassessment reassessment section 143(1) notice date---------------------------------------------------------------------------1998-1999 31.3.1999 28.5.1999 18.2.2005 18.10.2005---------------------------------------------------------------------------1999-2000 31.3.2000 26.2.2000 18.2.2005 18.10.2005---------------------------------------------------------------------------2000 2001 22.8.2000 20.11.2000 18.2.2005 18.10.2005--------------------------------------------------------------------------- 21. ..... cit (2005) 97 ttj (del) 108 in which it was held that no interest could be charged under section 234d in respect of period prior to insertion of section 234d. ..... , 2005 --assessment order under section 143(3) (read with section 153) would be passed by 31st dec, 2006. .....

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301

..... , delhi-i : [2007]289itr83(sc) , holding:it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. ..... whether sale, promotion and marketing of lottery tickets would be exigible to `service tax' within the meaning of the provisions of section 65(105) of the finance act, 1994 (hereinafter called and referred to for the sake of brevity as `the act') is the question involved in this appeal which arises from a judgment and order dated 18.9.2007 passed by the high court of sikkim in ..... after the special leave petition was filed in this court, the parliament by finance act, 2008 inserted an explanation in sub-clause (ii) of section 65(19), which came into force on or about 16.5.2008 and reads as under:explanation--for the removal of doubts, it is hereby declared that for the purposes of this sub- clause, 'service in relation to promotion or marketing of ..... the statue stated that the said amendment would come into effect on 1.4.2003 and therefore, would apply to only to future periods and not to any period prior to 1.4.2003 or to any assessment year prior to assessment year 2004-2005. ..... union of india reported in : (2005) 4 scc 241, tax was not sought to be imposed on `betting' or `gambling' or `entertainments' or `amusements' as provided in the entries 34 and 62 of list ii of the seventh schedule to the constitution of india, but on the services rendered in ..... [2005 ..... : 2005(181)elt359(sc) .....

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

..... claim. section 47(2) of the finance act 1997 provided that this amendment: shall be deemed to have come into force on 18 july 1996 as a provision applying, for the purposes of making any repayment on or after that date, to all claims under section 80 of [vata 1994], including claims made before that date and claims relating to payments made before that date. ..... 105. i do not see that this conclusion is inconsistent with what the ecj said in para 25 of its judgment in ec commission v united kingdom (case c-33/03) [2005] stc 582, about the insufficiency of tax authority guarantees and the need for conforming national legislation ..... action. the ecj said in ec commission v united kingdom case c-33/03 [2005] stc 582, para 25: it is settled case law that the incompatibility of national legislation with community provisions can be finally remedied only by means of national provisions of a binding nature which have the same legal force as those which must be ..... . in ec commission v united kingdom [2005] stc 582, another vat case, the ecj said in its judgment at para 25, that it is settled case law that the incompatibility of national legislation with community provisions can be finally remedied only by means of national provisions of a binding nature which have the same legal force as those which must be amended .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... 2005 (vide notification no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex services under section 65 (105) (zzzh) and further defined construction of complex and residential complex under sub-clause (30a) and (91a) respectively of clause (105) of section 65 of the finance act ..... aforesaid provisions were amended by the finance act, 2005, w.e.f. ..... annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete ..... writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service ..... 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... 2005 (vide notification no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex services under section 65 (105) (zzzh) and further defined construction of complex and residential complex under sub-clause (30a) and (91a) respectively of clause (105) of section 65 of the finance act ..... aforesaid provisions were amended by the finance act, 2005, w.e.f. ..... annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete ..... writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service ..... 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder .....

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

..... 2005 (vide notification no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex services under section 65 (105) (zzzh) and further defined construction of complex and residential complex under sub-clause (30a) and (91a) respectively of clause (105) of section 65 of the finance act ..... aforesaid provisions were amended by the finance act, 2005, w.e.f. ..... annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete ..... writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service ..... 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

..... 2005 (vide notification no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex services under section 65 (105) (zzzh) and further defined construction of complex and residential complex under sub-clause (30a) and (91a) respectively of clause (105) of section 65 of the finance act ..... aforesaid provisions were amended by the finance act, 2005, w.e.f. ..... annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete ..... writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service ..... 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder .....

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

..... royalty under the income tax act67 the insertion of sub-sections (v), (vi) and (vii) in section 9(1) of the income tax act, by way of an amendment through the finance act 1976,37 was to introduce source-based taxation for income in the hands of a non-resident by way of interest, royalty and fees for technical services. ..... equally, he submitted that the retrospective amendment to section 9(1)(vi) of the income tax act brought in by the finance act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also not be applied to the dtaa in question.14. ..... he relied upon the judgment in union 7 notification no.gsr610e), dated 8-8-1994 as amended by notification no.so1022e), dated 18-7-2005; no.s.o. ..... succeeded vide an order dated 25.11.2005, in which the itat followed its previous order dated 18.02.2005, passed in samsung electronics co. ..... samir kumar mahaseth, (2005) 3 scc601 (at paras 13 and 14).48. ..... after setting out the facts in one of the appeals treated as the lead matter, namely ita no.2808/2005 concerning samsung electronics co. ..... deputy cit, dated 22.06.2005 [ motorola (itat) ]. ..... nokia (2005) 147 taxman39(delhi). ..... , 2005 (1) scc308(see paragraph 27). ..... , 2005 (1) scc308 he assailed the impugned judgment of the high court of karnataka by referring to article 12 of the agreement between the government of the republic of india and the government of the republic of singapore for the avoidance of double taxation .....

Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

..... the period commencing on the 1st day of october, 1991 and ending on the 30th day of september, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under clause (ii) of sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment ..... during the period commencing on the 1st day of october, 1991 and ending on the 30th day of september, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment .....