Judgment Search Results Home > Cases Phrase: finance act 2007 section 12 amendment of section 35 Court: jharkhand Page 3 of about 701 results (1.413 seconds)

Shree Jagdamba Coke Industries (P) Ltd. Vs. the State of Jharkhand and ...

Court : Jharkhand

Reported in : [2008(1)JCR572(Jhr)]

..... above, the petitioner is not only challenging the order dated 17.8.2006 whereby suo motu revision petition under section 26(4) of the bihar finance act, 1981 was initiated, but also challenging the final order dated 8.5.2007 passed in the said suo motu revision proceedings. the revenue being aggrieved by part of the order dated ..... hearing the parties passed final order on 8.5.2007. at the very outset, it is stated that as against the final order, the petitioner ..... taxes, however, passed final order on 8.5.2007 and quashed the revision assessment orders passed both under cst act and bst act.3. in the counter affidavit, the respondents' case is that as against the notices issued by the respondent under section 46(4) of the bihar finance act, the petitioner submitted show cause and the authority after .....

Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

..... which assessment or re-assessment shall be complied.9. in the year 1995, the special procedure for assessment of search cases was introduced by finance act, 1995 (22 of 95). chapter xiv-b containing section 158b to 158bh was inserted. under the said scheme, the undisclosed income detected as a result of search initiated after june 30, 1995 ..... is within one year from the end of the month in which the last authorization for search under section 32a and requisition under section 32a was executed. in 2003, new provisions i.e. sections 153a, 153b and 153c have been inserted in finance act, 2003 (32 of 2003) relating to assessment in case of search or requisition made on or ..... of the income tax act 1961 (in short the act) and for a direction upon the respondents not to continue with the assessment proceeding in respect of the assessment year in question. by amendment petition dated 8.1.2007 the petitioner have also prayed for quashing the order of assessment and demand notice and show cause notice .....

Ranchi Club Ltd. Vs. Chief Commissioner of Central Excise and Service ...

Court : Jharkhand

Reported in : [2007(4)JCR185(Jhr)]

..... is making money by providing services to outsiders for organizing functions, social and official which is squarely covered under the provisions of finance act, 1994 and liable for service tax under the provisions of section 69 of the finance act (2) as 'mandap keeper' with effect from 1.7.1997. accordingly it has been prayed that the writ petition be ..... the petitioners annexed with this writ petition vide annexures-2, 3, 4 and 9 is not liable to pay service tax under the provisions of sections 65, 66, 67 of the finance act, 1994 when the services were utilized by the members of the club. therefore the admitted position of law remains that the petitioner's club is ..... , the necessity arose to file this writ petition for suitable direction in this regard.4. the respondents on notice appeared and filed counter affidavit on 7.8.2007 available on the record. in this counter affidavit the respondents have not disputed the legal position that the petitioner's club is not liable to pay service tax .....

Tata Steel Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2009(57)BLJR2763

..... relates to disallowance of the claim of the petitioner for purchase of raw materials at concessional rate and levy of tax on the petitioner under section 13(3) of the bihar finance act being differential rate of tax of additional 8% over the enhanced turnover.(vi) for issuance of an appropriate writ or writ in the nature ..... relates to disallowance of the claim of the petitioner for purchase of raw materials at concessional rate and levy of tax on the petitioner under section 13(3) of the bihar finance act being differential rate of tax of additional 8% over the enhanced turnover.(vii) for issuance of any other appropriate writ(s)/order(s)/direction( ..... provides for concessional rate of tax being charged subject to certain restrictions and conditions prescribed in the rules to registered dealers. section 13 as stood originally in the bihar finance act, 1981 reads as under:13. special rate of tax on certain sales or purchases. - (1) notwithstanding anything contained in this part but subject to .....

Commissioner of Income Tax Vs. Eastern Tar (P) Ltd.

Court : Jharkhand

Reported in : 2008(56)BLJR679; (2008)218CTR(Jharkhand)506; [2008(3)JCR667(Jhr)]

..... 6. section 80i of the act was inserted by the finance act, 1980 with effect from 1.4.1981. the scope of this section has been elaborated by departmental circular no. 281 dated 22.9.1980. this section was further amended by finance act, 1983 with effect from 1st april, 1984. under section 80i of the act, deduction ..... is allowed to 20% and 25% in case of corporate tax payers of the profit from new industrial undertaking or a ship or business of a hotel included in the gross total income any industrial undertakings which fulfills all the conditions laid down under section ..... 33,474/- for assessment years 1989-90 & 1990-91 respectively. the commissioner of income tax, ranchi initiated revision proceedings under section 263 of the act and alleged that the said assessment orders passed by the assessing officer were erroneous and prejudicial to the interest of revenue because .....

Bhagwati Coke Industries Pvt. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2003(2)JCR293(Jhr)]

..... of an inter-state sale transaction. reliance is placed upon s.o. 478 issued by the government of bihar on 22nd december, 1995 in terms of section 7(3)(b) of bihar finance act, 1981.2. the petitioners, except petitioner no. 5, have their business activities in the state of bihar, where they carry their manufacturing operations. till 14th ..... being sent to the state of bihar for use and consumption. the exemption notification s.o. 478, therefore, having been issued in terms of section 7(3)(b) of the bihar finance act, 1981, could not be invoked or made applicable with respect to inter-state sale because the inter-state sale is governed and regulated by the ..... to be 'law' either within the scope and ambit of section 2(f) of the act or even otherwise. we are saying so, because on the touch-stone of section 84 read with section 86 of the act, without the issuance of the requisite statutory notification (under the provisions of bihar finance act. 1981), the policy resolution of 1995 by itself was .....

Ms Exman Security Services Pvt Ltd Through Its Managing Director Achha ...

Court : Jharkhand

..... parties and looking to the facts and circumstances of the case, we hereby quash and set aside the notice dated 11.08.2014, issued by the respondents under section 87 of the finance act, 1994, which is for the recovery of service tax, mainly for the following facts, reasons and judicial pronouncements: (i) looking to the facts of the ..... petitioner has also deposited amount approximately at rs. 3.21 crores. thus, more than admitted amount by this petitioner has been deposited and, therefore, notice under section 87 of the finance act, 1994 is not tenable at law and hence, it deserves to be quashed and set aside. it is further submitted by counsel for the petitioner that notice ..... this writ petition has been preferred challenging the order dated 11.08.2014, which is at annexure 5, mainly for the reason that the amount demanded under section 87 of the finance act, 1994 is not based upon any adjudication, on the contrary now at a later stage demand-cum-show cause notice dated 17.10.2014 has been .....

Cce Vs. Telco

Court : Jharkhand

Reported in : 2003(108)LC48(Jharkhand); 2004(165)ELT280(NULL)

..... received the assent of the president. undoubtedly, therefore sub-section (2) of section 11ab makes the applicability of sub-section (1) prospective in nature.4. the learned counsel for the respondent has relied upon a judgment of the supreme court pronounced on ..... added in the central excise act, 1944 by the medium of insertion of finance (no. 2) act, 1996 and this insertion was made effective from 28.9.1996. sub-section (2) of section 11ab clearly and categorically declares that the provisions of sub-section (1) would not apply to the cases where it became payable before the date on which the aforesaid finance act no. 2 of 1996 .....

Central Coalfields Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : (2007)6VST614(Jharkh)

..... area or any place outside the stale for consumption use, or sale therein.[provided that in case of such goods which are liable to tax under section 12(1) of the bihar finance act, 1981, entry of goods shall mean entry of goods into local area front any place outside the state for consumption, use or sale therein.](d) ..... that local area or any placeoutside the state for consumption use or sale therein. provided that in case of suchgoods which are liable to tax under section 12(1) of the bihar finance act,1981 entry of goods shall mean entry of goods into local areas from any placeoutside the state for consumption, use or sale therein ..... by virtue of sale of such goods, his liability to pay taxunder the bihar finance act, 1981 (adopted), shall stand reduced to theextent of tax paid under the act. (*)(3) notwithstanding anythingcontained in sub-sections (1) and (2) of this section and subject to theprovisions of this act there shall be levied and collected a tax on the entryof any motor vehicle .....

Tata Cummins Ltd. Vs. State of Jharkhand Through Commissioner of Comme ...

Court : Jharkhand

Reported in : [2006(2)JCR146(Jhr)]; [2006]148STC190(Jharkh)

..... units.' the state of jharkhand, thereafter, issued notifications being so, nos. 65, 66 and 67 all dated 12th january, 2002 in exercise of power under section 22 of bihar finance act, 1981 (bihar act 5 of 1981) and allowed the benefits in terms of the provisions of jharkhand industrial policy, 2001.7. in the writ petition, wp (t) no. ..... lax' having announced vide jharkhand industrial policy, 2001, the state of jharkhand in exercise of power under section 22 of the bihar finance act, 1981, issued different notifications bearing so nos. 65, 66 and 67, all dated 12th january, 2002 allowing such benefits.sub-clause (2) of clause ( ..... such raw materials subject to a limitation of six months or the same financial year from the date of purchase of such raw materials.as under section 22 of bihar finance act, 1981 the state government is competent to adjust tax in certain cases in the interest of industrial growth, the benefit of 'set-off of sales .....