Judgment Search Results Home > Cases Phrase: finance act 2005 section 92 amendment of section 13 Sorted by: recent Page 1 of about 132,058 results (0.536 seconds)

Mahim Patram Private Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : JT2007(4)SC50; 2007(3)SCALE584; (2007)3SCC668; 2007[7]STR110; [2007]7STT136

..... or a charge or pledge on goods;13. however, no corresponding amendments in other provisions of the 1956 act were made. by reason of section 89 of the finance act, 2005, section 2 of the 1956 act was amended incorporating clause (ja) defining 'works contract' in the following terms:(ja) 'works contract' ..... means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property.section ..... the submission of mr. agrawal that the matter has to be considered from the point of view of amendments of section 2 and section 13 of the 1956 act by finance act, 2005 must be held to be not applicable in the instant case. even if they are, they provide only for .....

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... payment of bed by an amendment of explanation to rule 3 of ccr. by section 88 of finance act 2004, this explanation was retrospectively amended to prohibit use of credit of aed (gsi) earned prior to 1.4.2000 for payment of bed.vide finance act 2005, government directed that such credit utilized for payment of bed shall be paid back in ..... no.13/03 nt issued by the government . the payment of duty utilizing credit irregularly was since made good by payment from pla as per the prescriptions in finance act, 2005. once the payment was made from pla , the credit initially utilized to pay the same liability deserved to be restored. he cited the following case laws in ..... to the amount it paid towards bed on tyres, which had been initially discharged using accumulated credit under aed (gsi) available as on 1.3.2003. 6. under sec.88 of the finance act, 2004, the following explanation was introduced in rule 3(6)(b) of cenvat credit rules, 2004 effective from 1.3.03 : explanation - for the removal of .....

The Dy. Cit Vs. Sri Alok Banerjee and Sri Subir

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2008)111ITD339(All.)

..... and to substitute in its place the new assessment. the relevant part of head notes is as under: (i) that as a result of the retrospective amendment in section 5(1)(viii) of the act, the exemption on jewellery was not admissible and, therefore, the, net wealth chargeable to tax had escaped assessment f6r'that year. thus, the wealth-tax officer was ..... v. ito i, shahjahapur in i.t.a. no.255(luckn/k)/03. for the asstt. yr. 97-98 decided on oct. 28,04 and reported in 2005(6) mtc-175 tribunal and dubey land & finance ltd. 105, friends complex, hazratganj, lucknow v. ito in i.t.a. no. 653, 654 & 655/l/03 for the a.y. 91-92 to 93 ..... -94 decided by the tribunal, lucknow bench and reported in 2005, 5 mtc-736, trib: cit v.m.p. iron traders(04) 189 ctr-154 for the proposition that .....

The Bank Of Rajasthan Ltd. Vs. Commissioner Of Income Tax

Court : Supreme Court of India

..... the date on which interest is first due after the date of purchase.5. under the income tax act, 1961 (for short, the it act ), section 18, which was repealed by the finance act, 1988, dealt with tax leviable on the interest on securities. section 19 provided for the deduction of (i) expenses in realising the interest and (ii) the interest payable ..... case of a banking civil appeal no.3291 3294 of 2009, etc. page 3 of 45 company. section 21 provided that the interest payable outside india was not admissible for deduction. sections 18 to 21 were repealed by the finance act, 1988, effective from 1st april 1989. we are dealing with cases involving the period post the deletion ..... i.e. income from the business including the income from the securities.5. the relevant section of the act which deals with the matter of set off of losses in computing the aggregate income is section 24. the relevant part of it, before the finance act, 1955, read: (1) where any assessee sustains a loss of profits or gains .....

Renjit K.g.. Vs. Sheeba

Court : Supreme Court of India

..... had notice of the pending 8 litigation. at the outset, it appears pertinent to reiterate the settled position that the doctrine of lis pendens as provided under section 52 of the act does not render all transfers pendente lite to be void ab initio, it merely renders rights arising from such transfers as subservient to the rights of the parties ..... a decree holder qua a third party to the suit and the right of a third party after being dispossessed has been laid down by this court in sriram housing finance & investment (india) ltd. v. omesh mishra memorial charitable trust, (2022) 15 scc176:2022. scc online sc794 wherein it was held as follows: 24. on conjoint reading of ..... .9. the learned counsel appearing for the contesting respondent, on the other hand, submitted that the final decree was passed on 09.03.1970; it was engrossed 7(2005) 10 scc7465 on the stamp paper on 19.11.1990; the execution petition seeking delivery of possession of the property under the decree was preferred only on 13.03 .....

M/s Shriram Investments Vs. The Commissioner Of Income Tax Iii Chennai

Court : Supreme Court of India

..... claim after the revised return was barred by time. this court considered the appellate power of the appellate tribunal under section 254 of the it act. paragraphs 10 and 11 of the said decision in the case of wipro finance ltd1 read thus:- 10. the learned asg appearing for the department had faintly argued that since the appellant in ..... return of income are mandatory in nature.8. coming to the decision of the tribunal, we find that the tribunal has not exercised its power under section 254 of the it act to consider the claim. instead, the tribunal directed the assessing officer to consider the appellant's claim. the assessing officer had no jurisdiction to consider the ..... by the officials of the appellant. yet, the itat entertained the claim as permissible, even though for the first time before the itat, in appeal under section 254 of the 1961 act, by relying on the dictum of this court in national thermal power co. ltd. further, the itat has also expressly recorded the no objection given .....

Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

..... 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 ..... , 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, ..... the time limit for completion or compliance of such action was extended to 30 june 2021. iii. finance act 2021 10. the finance act 2021 substituted the entire scheme of reassessment under sections 147 to 151 of the income tax act with effect from 1 april 2021. page 41 of 112 part a substantial changes were brought about .....

Chief Commissioner Of Central Goods And Service Tax Vs. M/s Safari Ret ...

Court : Supreme Court of India

..... object is that a registered person does not take advantage of both depreciation and itc.29. now we come to sub-section (4) of section 16. before the amendment made by the finance act, 2022, the sub-section read thus: 16. .. .. .. .. .. .. .. .. .. (4) a registered person shall not be entitled to take input tax credit in respect ..... which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of march, 2019. the finance act, 2022, substituted the words due date of furnishing return under section 39 for the month of september with thirtieth day of ..... are based upon the interpretation of the phrase machinery or plant under section 41 of the finance act, 1971 which was applicable and there appears no such distinction for grant of allowance on different heads as provided under section 32 of the income tax act. (7) to differentiate a building for grant of additional depreciation by .....

Khalsa University Vs. The State Of Punjab

Court : Supreme Court of India

..... laws, life sciences and other courses under the general heads of the arts and humanities, social sciences etc.2. as the establishment of such private self financed universities requires a broadly uniform set of 11 guidelines for ensuring academic standards, prevention of commercialization and mismanagement etc., it deemed, therefore, expedient to provide for ..... charitable society, amritsar,2 (appellant no.2 herein), which was in existence since 1892, submitted a proposal to the state government for setting up a self-financing university in the state of punjab on the basis of the 2010 policy. 3.3. on 5th march 2011, the higher education department, government of ..... of the delhi special police establishment act, 1946. this section was ultimately struck down as being discriminatory and hence violative of article 14. a specific reference had been made to the constitution bench by the reference order in subramanian swamy v. cbi [subramanian swamy v. cbi, (2005) 2 scc317:2005. scc (l&s) 241]. .....

Sukanya Shantha Vs. Union Of India

Court : Supreme Court of India

..... tribes act, 1871. 141 section 9, criminal tribes act, 1871. 142 section 10, criminal tribes act, 1871. 143 section 12, criminal tribes act, 1871. 144 sections 13, 14, criminal tribes act, 1871. 145 section 17, criminal tribes act, 1871. 146 section 18(ii), criminal tribes act, 1871. 147 section 18 (viii), criminal tribes act, 1871. 148 section 18 (iv), criminal tribes act, 1871. 149 section 18(v), criminal tribes act, 1871. 150 section 18(v), criminal tribes act, 1871. 151 section 18 ..... (xii), criminal tribes act .....