Finance Act 2006 Section 60 - Judgment Search Results

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

section 2 and sub section 3 in section 14a by finance bill 2006 circular dated 28 12 2006 was issued by following explanation 11 1 section 14a of the income tax act 1961 provides that for the purposes of computing the total with effect from 01 04 1962 where as finance act 2006 by which sub section 2 and sub section 3 to insertion of sub section 2 and sub section 3 in section 14a by finance bill 2006 circular dated 28 12 2006 2016 c a no 5417 of 2016 c a no 6019 of 2016 c a no 1442 of 2018 slp c

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

calculated under section 91 read with section 66 16 by finance act 2006 section 65 105 was amended to add the that there is any ambiguity in the provisions of the act which might justify a belief that the appellant service provider amended with effect from 01 05 2006 by finance act 2006 in a case where the provision of service is for foregoing reasons the imposition of the service tax liability under section 73 read with sections 68 and 95 of finance act

Asstt. Cit, Range 10(1) Vs. Citicorp Finance (India Ltd.)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)108ITD457(Mum.)

inserted in the income tax act section 11 of the finance act 2001 with retrospective effect from 1 4 1962 i clauses of section 14a were numbered inserted by the finance act 2002 10 in the matter before us we are not also invited our attention to another order dated 19 1 2006 passed by this tribunal in the department s appeal in are contained in sub sections 2 and 3 thereof sub sections 2 and 3 seek to achieve the underlying object of

Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

section 14a was inserted into the said act by the finance act 2001 with retrospective effect from 01 04 1962 expenditure not form part of the total income under the said act in other words sub section 2 deals with cases where income under this act 10 consequent upon the finance act 2006 section 14a as it now stands is as under expenditure the finance act 2006 section 14a was numbered as sub section 1 thereof and after sub section 1 as so numbered

Dy. Cit, Range-3(3) Vs. Stnita Conductors Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

1 4 1962 in the income tax act by the finance act 2001 have been explained in para 25 of circular of the legislature since the inception of the income tax act 1961 that no deduction shall be made in respect of 2 3 of section 14a inserted by the finance act 2006 deserve to be noted 13 the procedure for computation of connected with the exempt income have to be disallowed under section 14a regardless of whether they are direct or indirect fixed

Punjab State Cooperative Supply and Marketing Federation Limited Vs. U ...

Court : Punjab and Haryana

Reported in : (2006)206CTR(P& H)194; [2007]290ITR15(P& H)

a view to remedy the situation carried out amendment vide finance act 2006 w e f 1st oct 1991 upto 30th history of the relevant provisions section 143 2 of the act was amended vide direct tax laws second amendment act 1989 to remedy the situation carried out amendment vide finance act 2006 w e f 1st oct 1991 upto 30th sept 2005 so 4 it is submitted that normal period specified under section 143 2 of issuing notice is 12 months but the

Gem Star Enterprises (P) Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)11STJ77CESTAT(Bang.)alore

..... penalty of rs 5 60 937 under section 78 has also been imposed 4 the learned ..... the finance act 1994 has been imposed further a penalty of rs 100 per day for the period 26 1 2000 to 31 1 2006 has been imposed under section 76 of the finance act equal .....

M/S. Filatex India Limited and Another Vs. Commissioner of Central Exc ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... issued following clarification i am directed to refer to section 129 of the finance act 2001 relating to imposition of national calamity contingent duty ..... 60 1 2006 cx dated 13 01 2006 and 232 16 2004 cx dated 30 01 2006 issued under section 37b of the central excise act ..... accordingly it is clarified that no nccd leviable under section 129 of finance act 2001 to be paid on the goods exported under .....

Dhandayuthapani Canteen Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... the period 10 9 2004 to 30 6 2006 under the proviso to section 73 1 of the finance act 1994 and had imposed penalties of rs 10 ..... due not exceeding the service tax payable under the provisions of section 76 of finance act 1994 ii i appropriate the amount of rs 10 000 already ..... the original authority had confirmed demand of service tax of rs 2 60 225 and education cess of rs 5 204 totaling to rs 2 .....

Commercial Taxes officer Vs. A Infrastructure Ltd

Court : Supreme Court of India

..... 07 2006 another notification was issued in exercise of the powers conferred by sub section 2 of section 8 of the 2003 act on 09 03 2007 s o 371 was issued by the finance ..... makes the following further amendments is schedule i appended to the said act namely amendments after the existing s no 60 and before s no 61 the following new s no and .....