Judgment Search Results Home > Cases Phrase: finance act 2007 section 18 amendment of section 54ec Page 1 of about 31,666 results (0.786 seconds)

Coca Cola India Inc. Vs. Assistant Commissioner of Income Tax and ors.

Court : Punjab and Haryana

Reported in : (2009)221CTR(P& H)225; [2009]309ITR194(P& H); [2009]177TAXMAN103(Punj& Har)

..... 2006]287itr91(sc) . it was submitted that opportunity had become all the more necessary in view of amendment w.e.f. 1st june, 2007 vide finance act, 2007, amending section 92ca(4) of the act to the effect that order of the tpo would be final and binding on the ao and the ao has to determine the price in ..... is that provisions of chapter x i.e. sections 92 - 92f of the act have been enacted with a view to prevent diversion of profits in intra group transactions leading to erosion of tax revenue. the said provisions have been incorporated vide finance act, 2001 and further amended vide finance act, 2002. having regard to the object for ..... provisions of chapter x, it was submitted that the provisions are clearly attracted to situations enumerated therein, namely there being international transaction as defined in section 92b of the act i.e. a transaction between two or more associated enterprises either or both of whom were nonresident in situations specified therein. the applicability of .....

Commissioner of Central Excise, Madurai Vs. Chillies Export House Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... .4.2006 i.e. prior to introduction of section 66a of the finance act, 1994 b) the demand relating to the period 18.4.2006 to 30.9.2007 is time-barred. c) the demand relating to the period from 1.10.2007 to 29.12.2008 is sustainable and penalty under section 76 is also liable to be imposed. d) ..... the original authority to calculate the actual duty liability, interest and the penalty imposable under section ..... power of remand is valid and therefore the commissioner (appeals) could not have remanded to the original authority the issue relating to determination of penalty under section 76 of the finance act. however, he has practical difficulties in ascertaining the actual delay that may be involved in payment of tax which depends on the date on which the .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent ..... .18/2005-st, dated 07.06.2005. 5. it may be pointed out at this juncture that w.e.f. 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder works contract service was identified as a taxable service. it is pertinent to note that in ..... respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent ..... .18/2005-st, dated 07.06.2005. 5. it may be pointed out at this juncture that w.e.f. 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder works contract service was identified as a taxable service. it is pertinent to note that in ..... respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent .....

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

..... unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent ..... .18/2005-st, dated 07.06.2005. 5. it may be pointed out at this juncture that w.e.f. 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder works contract service was identified as a taxable service. it is pertinent to note that in ..... respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

..... unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent ..... .18/2005-st, dated 07.06.2005. 5. it may be pointed out at this juncture that w.e.f. 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder works contract service was identified as a taxable service. it is pertinent to note that in ..... respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent .....

Commercial Taxes officer Vs. A Infrastructure Ltd

Court : Supreme Court of India

..... of asbestos cement sheets and| | | |bricks | | notification dated 09.03.2007, s.o. 377 finance department (tax division) notification jaipur, march 9, 2007 s.o. 377 in exercise of the powers conferred by sub-section (3) of section 8 of the rajasthan value added tax act, 2003 (rajasthan act no.4 of 2003), the state government being of the opinion that it is ..... both the notifications are reproduced below:- notification dated 09.03.2007 s.o. 372:- finance department (tax division) notification jaipur, march 9, 2007 s.o. 372 in exercise of the powers conferred by sub-section (3a) of section 8 of the rajasthan value added tax act, 2003 (rajasthan act no.4 of 2003), the state government being of the ..... 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 department (tax division) vide which s. no.68a from schedule-i appended to the act (2) deleted. may it be noted that s. no.60a .....

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

..... brought to the provisions, it is relevant to note that the appeal before this court is relating to the assessment year 2007-08. the provisions as it stood during the relevant year has to be seen.finance act, 2008 amending section 40(a)(ia) with effect from 1.4.2005section 40(a)(ia)amounts not deductible.40. "notwithstanding anything to ..... of the case, the tribunal is right in law in not considering the issue raised by the revenue in its grounds of appeal that the provisions of finance act, 2010 in section 40(a)(ia) is retrospective or not?2. whether the tribunal is right in law in holding that the additional evidence filed by the revenue is admissible ..... . in considering the claim of the assessee for the assessment year 2007-08, the commissioner of income tax (appeals) referred to the contention taken by the assessee as regards the amendment brought forth with effect from 1.4.2005 under the finance act, 2008, mitigating the rigour of section 40(a)(ia) and the circular dated 27.3.2009 that .....

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

..... ); (e) special excise duty collected under a finance act; (f) additional duty of excise as levied under section 157 of the finance act, 2003 (32 of 2003); (g) education cess on excisable goods as levied under clause 81 read with clause 83 of the finance (no.2) bill, 2004. 8. by notification no. 12/2007 with effect from 1st march, 2007, the following addition was made to the ..... term duty: (i) the additional duty leviable under section 3 of the .....

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

..... years.8. therefore, on fact, it is clear that till the advent of the finance act, 2007, the information technology which included maintenance of computer software, had been outside the purview of business auxiliary service, especially under section 65 and the term, goods in the finance act, 2007 has included computer software under section 65(105) (zzg). however, under the impugned circular the second respondent placed reliance on ..... of maintenance of computer software prior to 2006, it is not even their case that in 2007, when the amendment was brought in the finance act, it was given retrospective effect and even the altered definition of the term, goods in the amendment of 2007 in the finance act, 1994 under section 65(105)(zzg) also was not given retrospective effect and hence, it cannot be said .....