Judgment Search Results Home > Cases Phrase: finance act 2007 section 107 amendment of section 127k Court: karnataka Page 14 of about 1,413 results (2.915 seconds)

M/S Eblitz Inc Vs. Additional Commissioner of Service Tax

Court : Karnataka

..... appearing for the appellant and mr.k.v.aravind, learned counsel appearing for the respondents.7. we may at the outset reproduce section 85 of the finance act, which is applicable to the present 6 matter. section 85 of the finance act provides for appeal to the commissioner of central excise (appeals) which reads as under: appeals to the commissioner of central excise ( ..... and ought to have examined the appeal on merits. it also appears that the attention of the learned single judge about the proviso to section 85(3) of the finance act, was not brought. further the sub-section (2) providing for beginning of the limitation from the date of receipt of the order was also not brought to the notice of ..... cause notice came to be issued calling upon the appellant to show cause as to why the service tax of rs.23,28,599/- for the period from april 2007 to march 2008 should not be demanded coupled with the interest and penalty. on 23.12.2011 the reply was filed. it appears that thereafter on 31.01. .....

M/s. Eblitz INC Vs. Additional Commissioner of Service Tax and Another

Court : Karnataka

..... appearing for the appellant and mr.k.v. aravind, learned counsel appearing for the respondents. 7. we may at the outset reproduce section 85 of the finance act, which is applicable to the present matter. section 85 of the finance act provides for appeal to the commissioner of central excise (appeals) which reads as under: appeals to the commissioner of central excise (appeals). ..... ought to have examined the appeal on merits. it also appears that the attention of the learned single judge about the proviso to section 85(3) of the finance act, was not brought. further the sub-section (2) providing for beginning of the limitation from the date of receipt of the order was also not brought to the notice of ..... cause notice came to be issued calling upon the appellant to show cause as to why the service tax of rs.23,28,599/- for the period from april 2007 to march 2008 should not be demanded coupled with the interest and penalty. on 23.12.2011 the reply was filed. it appears that thereafter on 31.01 .....

Shri Baburao S/o Hemachandrappa Kalal Vs. Shri S M Ravindrashetty S/o ...

Court : Karnataka Dharwad

..... dealing with a criminal complaint to which the special requirements of section 142 of the act apply. section 142 requires that the complainant should be payee. the payee is m/s shankar finance & investments. therefore, in a criminal complaint relating to an offence under section 138 of the act, it is permissible to lodge the complaint in the name ..... has filed a complaint. the magistrate after recording the sworn statement of the respondent has taken cognizance against the petitioner for offence punishable under section 138 of n.i. act and issued process and registered a criminal case in c.c.no.407/2018 pending on the file of the civil judge and jmfc, ..... , a proprietorship is not a separate legal entity and is merely the name under which a proprietor carries on business. [raghu lakshminarayanan vs. fine tubes (2007) 5 scc103]. due to this, proprietorships are usually not defined in statutes. though some statutes define proprietorships, such definition is limited to the context of the .....

Commissioner of Income Tax Tds Vs. M/S Bharat Hotels Limited

Court : Karnataka

..... order for a financial year commencing on or before the 1st day of april, 2007 may be passed at any time on or before the 31st day of march, 2011. then by finance act, 2012, the period of 4 years mentioned in clause (ii) of sub-section (3) was amended as 6 years to be given effect from 1.4.2010 ..... tds). for the relevant assessment year (and up to 1.4.2010), there was admittedly no limitation provided under section 201 of the act for initiating action for failure to deduct tds. it was only by the finance act, 2009 that sub-section (3) was inserted, initially providing for a period of limitation of two years from the end of the financial ..... years from the end of the financial year, as has been provided for by the finance act, 2014, would be the reasonable time. he has submitted that section 153 of the act provides for time for completion of assessments and reassessments. sub- section (1) of the said section provides for assessment to be completed within two years from the end of the assessment .....

Amargundappa, Arali Oil Miller, Gangavati Vs. Commissioner of Income-t ...

Court : Karnataka

Reported in : [1962]46ITR791(KAR); [1962]46ITR791(Karn)

..... imposed by the income-tax or super-tax within the meaning of those expression occurring in section 13(1) of the finance act, it is clear that the provision of section 58 of the hyderabad income-tax act were not preserved by section 13(1) of the finance act. 11. this writ petition, therefore, succeeds. we quash the impugned orders made by the ..... effect from april, 1, 1950, no longer making it possible for the income-tax officer, raichur, to impose the impugned penalties on the petitioner. 6. section 13(1) of the indian finance act reads : '13. repeals and savings. - (1) if immediately before the 1st day of april 1950, there is in force in any part b state ..... held that the defaults committed by the petitioner in the payment of income-tax entailed the imposition of penalty on him, on a proper construction of section 13(1) of the indian finance act. 5. the argument preferred by mr. jagannath shetty, appearing on behalf of the petitioner, is that although for the purpose of levy, assessment and .....

Amargundappa Arali Oil Miller, Gangavti Vs. Commissioner of Income-tax ...

Court : Karnataka

Reported in : AIR1962Kant70; AIR1962Mys70

..... regarded as income-tax or super-tax within the meaning of those expressions occurring in section 18(1) of the finance act, it is clear that the provisions of section 58 of the hyderabad income-tax act were not preserved by the section 18(1) of the finance act.(9) this writ petition, therefore, succeeds. we squish the impugned orders made by the ..... with effect from april 1,1950 no longer making it possible for the income-tax officer, raichur, to impose the impugned penalties on the petitioner.(6) section 13 (1) of the indian finance act, reads :repeals and savings :--'13. (1) if immediately before the 1 statement day of april 1950 there is in force in any part b ..... defaults committed by the petitioner in the payment of the income-tax entailed the imposition of a penalty on him, on a proper construction of section 13 (1) of the indian finance act.(5) the argument proffered by mr. jagannath setty, appearing on behalf of the petitioners that collection of income-tax and super-tax the hyderabad .....

Commissioner of Income Tax TDS, HMT Bhavan, Bangalore and Another Vs. ...

Court : Karnataka

..... such order for a financial year commencing on or before the 1st day of april, 2007 may be passed at any time on or before the 31st day of march, 2011. then by finance act, 2012, the period of 4 yearsmentioned in clause (ii) of sub-section (3) was amended as 6 yearsto be given effect from 1.4.2010. it ..... tds). for the relevant assessment year (and up to 1.4.2010), there was admittedly no limitation provided under section 201 of the act for initiating action for failure to deduct tds. it was only by the finance act, 2009 that sub-section (3) was inserted, initially providing for a period of limitation of two years from the end of the financial ..... from the end of the financial year, as has been provided for by the finance act, 2014, would be the reasonable time. he has submitted that section 153 of the act provides for time for completion of assessments and reassessments. sub-section (1) of the said section provides for assessment to be completed within two years from the end of the assessment .....

Commissioner of Service Tax Vs. Mcdowel and Company Ltd.

Court : Karnataka

Reported in : 2009[16]STR258; [2010]24STT394

..... taken by the department on 18-1-2000 which is earlier to the day of receiving assent on 12-5-2000 to the above amended provisions of the finance act, therefore section 117(1) of the act has no application to the facts of the case. applying the decision of the apex court reported in 1999 (112) e.l.t. 365 the appeal was ..... .1. this review petition is filed by the department seeking to review the order dated 26-5-2008 passed in c.e.a. 42/2006 placing reliance upon sections 116 and 117 of finance act, 2000 and the decision reported in : 2006 (3) s.t.r. 608 (s.c.) : 2005 (182) e.l.t. 33 (s.c.) - gujarat ambuja cements ltd. v. union ..... of india. learned counsel for the petitioner relied upon section 117 of the act which validated the action taken by the department from 16-7-1997 and ending with the day on which the finance act, 2000 received the assent.2. there is a delay of 1 day in filing this review petition and i .....

The Commissioner of Income Tax, C.R.Building, Queens Road, Bangalore a ...

Court : Karnataka

..... vi-a did not extend 100% of the profits of the business of the assessee. in fact, the explanatory notes under provisions of the finance act 2/1998 deals with the amendment to section 80-hhd and section 80-1 to prevent double deduction from the said profit. at para 35 it is stated as under:- in those circumstances, in our opinion ..... is going to benefit even otherwise. in view of the same we pass the following order:- 1) ita nos.3213/2005, 139/2007, 137/2007, 154/2007, 155/2007, 156/2007, 1086/2006, 109/2007, 73/2006, 75/2006, 62/2007, 64/2007 674/2007 36/2007, 234/2009 and 54/2008 are dismissed. 2) ita nos.379/2008, 704/2008, 227/2009 216/2008, 429/2009, 165 ..... joint commissioner of income tax vs. mandideep eng, and pkg. ind. private limited reported in 2007 292 itr sc (1) wherein it is held as under:- the point involved in the present case is whether sections 80hh and 80-1 of the income-tax act, 1961, are independent of each other and therefore a new industrial unit can claim deductions .....

M/S. Sky Gourmet Catering Private Limited Vs. the Assistant Commission ...

Court : Karnataka

..... levy sales tax on both the components, namely the value of the goods and the value of services rendered? legal position 10. section 65 of the finance act, 1994 is the definition clause, sub-section (24) of section 65 defines caterer as under:- caterer means any person who supplies, either directly or indirectly, any food, edible preparations, ..... pg 480, where the question arose for consideration was whether the service tax levied on service rendered by mandap keepers as defined under sections 65,66, and 67 of the finance act and in so far as it levies tax on catering service which amount to tax on sale and purchase of goods and therefore ..... a wide variety of services apart from the service of allowing temporary occupation of mandap. as per section 65 (19) of the finance act, 1994, mandap means any immovable property as defined in section 3 of the transfer of property act, 1882, and includes any furniture, fixture, light fittings and floor coverings therein let out for consideration .....