Judgment Search Results Home > Cases Phrase: finance act 2007 section 107 amendment of section 127k Court: karnataka Page 15 of about 1,413 results (0.119 seconds)

M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

..... in communication vide annexures-a1-a5. these writ petitions are filed under articles 226 and 227 of the constitution of india praying to declare the newly inserted section 234e to income tax act 1961 by finance act 2012 as violative of articles 14, 265 and 277 and thus ultra vires the constitution of india in so far as the petitioner is concerned. these writ ..... dr. prannoy roy and another vs commissioner of income tax and another (10) 2009 itr vol.309 231 commissioner of income-tax and another vs pranoy roy and another (11) (2007)10 scc 342 state of uttar pradesh and others vs deepak fertilizers and petrochemical corporation ltd. (12) ita nos.2564/2005 c/w 2565/2005 commissioner of income tax and .....

M/S Essar Telecom Infrastructure Pvt Ltd. Vs. Union of India And#8211; ...

Court : Karnataka

..... vodafone, etc. it is stated, they are service providers falling with the category zzzq defined under s.65(105) r/w s.65(105)(104c) of the finance act, 1994. petitioner also holds a registration certificate issued by the centralized service tax authority at bombay and is having centralized billing and accounting system and is filing periodical returns ..... has relied upon the following judgments:cce, mumbai vs hutchison max telecom pvt ltd 2008 (224) elt 191 (bom)triveniengineering and industries ltd and anr vs cce and anr 2007 (7) scc 29karthikengg. works vs state of karnataka 2000 (119) stc 88dy. commr. of sales tax (law), board of revenue (taxes), ernakulam vs bobby rubber industries ..... petitioners counsel submitted that it is not as if they are not paying tax of all and being registered under the service tax act, they are paying tax and for the assessment years 2007-08 and 2008-09, service tax has been paid. once again asking the petitioner to pay tax to the state amounts to .....

Commissioner of Service Tax Vs. Electronic Research Pvt. Ltd.

Court : Karnataka

Reported in : 2008[11]STR337

..... the merits of this case in view of the fact that the demand notice was served on the assessee on 18-9-2001. as per section 117 of finance act, 2000 the action taken would be validated. the said act received assent of president on 12-5.2005 and only from that date the same is effective. in : 1999ecr53(sc) (lagu udyog case) it ..... is held that the provisions of rule 2(d)(1)(xvii)(sic) [rule 2(1)(d)(xvii) of the rules are ultra vires of finance act and the apex court directed the department to refund the service tax collected from the assesses. the apex court struck down rule 17 of the rules holding that the users .....

Commissioner of Income-tax Vs. A.J. Shetty and Co. P. Ltd.

Court : Karnataka

Reported in : (2002)173CTR(Kar)375; ILR2002KAR906; [2002]255ITR180(KAR); [2002]255ITR180(Karn); [2002]122TAXMAN389(Kar)

..... or profession and no deduction or allowance shall be made in respect of such expenditure.(2) and (2a) omitted by the finance act, 1997, with effect from 1st april, 1998.(2b) notwithstanding anything contained in sub-section (1), no allowance shall be made in respect of expenditure incurred by an assessee on advertisement in any souvenir, brochure, ..... tract, pamphlet or the like published by a political party.(3), (4) and (5) omitted by the finance act, 1997, with effect from 1st april, 1998.'7. ..... that in this view of the matter, it is not open to the revenue to invoke the provisions of the explanation to section 37 of the act which has been introduced by the finance (no. 2) act of 1998, though with retrospective effect from april 1, 1962.11. we have heard learned counsel for the revenue and the .....

Divisional Manager, the New India Assurance Co. Ltd. Vs. Ito

Court : Karnataka

Reported in : [2005]144TAXMAN921(Kar)

..... . in the context of the submission, learned counsel has drawn my attention to the provisions of section 194a of the income tax act (hereinafter referred to as 'act') and draws particular attention to clause ix of section 194a of the act inserted by finance act, 2003 with effect from 1-6-2003 and submits that it is only thereafter the petitioner is ..... of the amounts of such income credited or paid during the financial year does not exceed fifty thousand rupees.'inserted by finance act, 2003, with effect from 1-6-2003.reading of section 194a (1) of the act clearly indicates that any person, not being an individual or a hindu undivided family and who is responsible for distribution of ..... be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly.(2) (omitted by the finance act, 1992, with effect from 1-6-1992). (3) the provisions of sub-section (1) shall not apply-(i) to (viii)**(ix) to such income credited or paid by way of .....

Sterling Foods Vs. Commissioner of Income-tax

Court : Karnataka

Reported in : (1991)95CTR(Kar)36; [1991]190ITR275(KAR); [1991]190ITR275(Karn)

..... choice but to follow the answer rendered by this court to the identical question raised for an earlier assessment year but for the fact that section 28 of the income-tax act, 1961, has been amended by the finance act of 1990 with effect from april 1, 1962, by the insertion of clause (iiia) and clause (iiib) with effect from april ..... by the income-tax appellate tribunal on march 28, 1942, on the ground that the indian finance act, 1939, was not in force during the assessment year 1939-40 in chota nagpur which was a partially excluded area. on a reference under section 66, the high court agreed with the view of the appellate tribunal by its judgment dated ..... september 30, 1943. on june 30, 1942, bihar regulation iv of 1942 was promulgated by which the indian finance act of 1939 was brought into force in chota nagpur retrospectively from .....

Jayanna Vs. Assistant Regional Transport Officer

Court : Karnataka

Reported in : ILR1988KAR2402

..... payne v. allock (supra) is clearly distinguishable from the present case. in that case the appellant had paid the duty under para 6 of the schedule ii to the finance act, 1922 which was a residuary clause under which he had to pay (sic) 16 for taking out the licence for using his motor vehicle as a private motor car ..... carriage. it was used as a stage carriage. however, the passengers conveyed in the vehicle were more than the permitted number. additional tax was demanded as per section 8 of the act on the basis of the number of passengers carried in the stage carriage. it was upheld by this court following a division bench decision in noorulla khan & ..... bus.9. therefore, the question for consideration is when undisputedly the vehicles are registered as omni bus but used as contract carriage thereby attracting the provisions contained in section 8 of the act, whether the additional tax in conformity with the use of the vehicle, is liable to be paid.10. in m. narasimhaiah's case, ilr 1988 kar .....

P.V. Nayak Vs. Syndicate Bank and anr.

Court : Karnataka

Reported in : [1979]49CompCas931(Kar); (1979)IILLJ176aKant

..... one year or with fine which may extend to one thousand rupees or with both. the corporation also enjoys protection of action taken under the act. 66. the industrial finance corporation act states that whoever in any bill of landing, warehouse receipt or other instrument given to the corporation whereby security is given to the corporation for ..... to art. 46 contained in part iv of the constitution which directs that the state shall promote with special care the educational and economic interests of the weaker sections of the people, held that the definition of the word 'authorities' in art. 12 of the constitution includes all bodies created for the purpose of promoting ..... by another process. another attribute of an 'authority' is the possession of the power to make rules or regulations having the force of law. section 19 of the act confers powers on the syndicate bank to make regulations on various matters including conditions of service of its employees. the question is whether or not the .....

Suresh Kumar Sharma S/O Lt. D.P. Sharma Vs. the Union of India (Uoi), ...

Court : Karnataka

Reported in : ILR2007KAR40; 2007[5]STR254; [2007]7STT249

..... in south india. the union government imposed service tax on the tour operators. pursuant to that, notice was issued to the appellant to register under section 69 of the finance act, 1994 for the purpose of levying service tax. the appellant and other operators filed writ petitions inter-alia to quash the notice. the learned single ..... order of the learned single judge. prima facie we find that the same does not warrant interference. the learned single judge has considered all relevant provisions of finance act, the contentions urged, decisions relied upon and assigned valid and cogent reasons in support of his conclusions. the law on the point is correctly applied. the ..... definition of 'taxable service' is clear. it means any service provided to any person by a tour operator in relation to a tour. as per section 65(76) of the act, 'tour' means journey from place to place. the services rendered by a tourist operator are, carrying the tourists to tourist spots for sight seeing, purchasing .....

Diamond Feeds Vs. Deputy Commissioner of Commercial Taxes (Asst. Ii) a ...

Court : Karnataka

Reported in : (2007)8VST537(Karn)

..... case [1999] 112 stc 258, the apex court has observed:the issuance of a notification by the state government in exercise of the powers under section 7 of the bihar finance act, 1981, entitles industrial units to avail of the incentives and benefits declared by the state government in its own industrial incentive policy. but in the ..... rs. 15 crores on april 1, 1993, for a period of 7 years from april 1, 1993. notification dated april 2, 1994, issued under section 7 of the bihar finance act, 1981, limited the facility or benefit under the policy to old industrial units which had not availed of any facility or benefit under any industrial promotion ..... para 6)(ii) that it was not open to the state government to issue a notification under section 7 of the bihar finance act, 1981, overriding the incentive policy itself. the expression 'such conditions and restrictions as it may impose' in section 7(3) did not authorise the state government to negate the incentives and benefits which any industrial .....