Judgment Search Results Home > Cases Phrase: finance act 2007 section 23 amendment of section 80ac Page 2 of about 29,019 results (0.858 seconds)

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

..... transfer of copyright or permitting the use or enjoyment of the copyright excepting rights covered under sub-clause (a) of clause (1) of section 13.4. in section 65, clause (104c) of the finance act by the finance act, 2011, for the words operational assistance for marketing , the words operational or administrative assistance in any manner were substituted in clause (104c ..... of a cinema' is not a 'support or assistance activity for marketing', but an activity on its own accord. the amendment to clause (104c) of section 65 by finance act 2011, may be very crucial for this case, as by the said amendment, the words operational assistance for marketing was substituted with the words operational or administrative ..... owners and this agreement can be of different types. by circular no.109/03/2009 of central board of excise and customs bearing f.no.137/186/2007-cx.4 dated 23.2.2009, it was clarified that the screening of a movie is not a taxable service except that the distributor leases out the .....

Vodafone Essar Mobile Services Limited (Now known as Vodafone Mobile S ...

Court : Delhi

..... district co-op milk producers union ltd. (2007) 9 rc 637. 7. the judgment in nhk japan to a certain extent was limited by the amendment to section 201 by substitution of section 201 (3) w.e.f. 1.4.2010 by finance act no.2/2009. this substitution was in ..... turn amended w.e.f. 1.10.2014 by finance act no.2/2014. as a result, the provision ..... which exists as on date is as follows: - 201. (3) no order shall be made under sub-section (1) deeming a person to be an assessee in default ..... . that law explained in nhk japan broadcasting corporation (supra) has not changed by the introduction of proviso to sub-section (3) to section 201 by the finance (no. 2) act, 2009. mr. shivpuri was unable to explain how the circular no.5 of 2010 issued by the cbdt is .....

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)7STR649

..... assuming the amendments in 2003 to be legal for the time being, we reject the submission of the write petitions that by the amendments brought about by sections 116 and 117 of finance act, 2000, the decision in laghu udyog bharathi has been legislatively overruled.3. smt rukmani menon, learned advocate appeared for the respondents and shri k. sambi ..... commissioner of central excise, tirunelveli 2007 (6) s.t.r 144 (tri-chennai) wherein the revenue brought to the notice of the bench that the amendment carried out in the service tax rules, 1994 with effect from 16.10.1998 and the tribunal held that the amended definition of the assessee in finance act, 1994 cannot create tax liability ..... from 17.10.1998 to 30.6.1999. consequent to the supreme court decision in laghu bharati udyog case amendments were carried out in terms of section 116 of the finance act, 2000 making recipient of the clearing and forwarding service liable for payment of service tax for the period from 16.7.1997 to 16.10.1998. .....

Commissioner of Income Tax (Tds)-I Vs. C.J. International Hotels Pvt. ...

Court : Delhi

..... co-op milk producers union ita nos.57, 67 &68/2015 page 3 ltd. (2007) 9 rc637 7. the judgment in nhk japan to a certain extent was limited by the amendment to section 201 by substitution of section 201 (3) w.e.f. 1.4.2010 by finance act no.2/2009. this substitution was in turn amended w.e.f. 1.10.2014 ..... by finance act no.2/2014. as a result, the provision which exists as on date is as ..... , no limitation can be imputed and that if parliament had so intended like other instances in the income tax act, a specific period would have been engrafted. he also relied upon specific amendments made to secure section 201 by virtue of finance act 2/2009 w.e.f. 1.4.2010 and the other 2/2014 w.e.f. 1.10.2014. it was .....

Arun Kumar Agrawal Vs. Union of India and ors.

Court : Supreme Court of India

..... not apply in response to the invitation. further more, the rules were amended in exercise of the powers conferred on the finance minister under section 29 of the sebi act. the aforesaid notification issued by the finance ministry has not been challenged by the petitioner. we also notice here that prior to the amendment, the procedure for ..... 1) there is no option of getting remuneration as per the scheme of the organization to which an officer is sent on deputation. on 12th december, 2007, the finance ministry, department of economic affairs requested the department of personnel and training (dopt) to extend the deputation of mr. sinha for the remaining one year ..... months till 2nd february, 2008. this was because some general issue regarding deputation under rule 6(2)(ii) was being re-examined. on 28th november, 2007, the consolidated deputation guidelines for all india services was circulated by the ministry of personnel and under the guidelines the deputation of mr. sinha was determined to .....

m/s.karnataka Power Transmission Vs. The Deputy Commissioner Of

Court : Karnataka

..... the tax deducted to the credit of the central government or as the board directs. as could be seen from these provisions, prior to passing of the finance act, 2008, the provisions of section 200 mandated that the amount of tax deducted should be paid to the credit of the central government. it does not speak about the person who has not ..... year 2005-06 date of order 27.03.2008 2006-07 27.03.2008 2007-08 18.02.2008 thus, it is clear the tds officer has passed the order based on non existent law during the interregnum period between the period of finance bill becoming the finance act by the assent of the president.25. we have also noticed the circular ..... the provision would never be paid in view of the understanding between the appellant and its suppliers, corresponding reversal entries were made in the books of accounts during march 2007. it is noticed that though the amount made in the provision is treated as expenditure in the profit and loss account, was added back to arrive at the taxable .....

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

..... did not attract privilege. a more systematic attempt to address the issue was made by section 63 of the courts and legal services act 1990, which has now been superseded by section 190 of the legal services act 2007. section 190(2) of the 2007 act provides that where advocacy, litigation, conveyancing or probate services are provided by individuals who ..... and, as lord hobhouse emphasised at para 45, "[a] necessary implication is a matter of express language and logic not interpretation". 5. section 20a, inserted by the finance act 1976 ("the 1976 act"), empowered an inspector to call for documents to be produced by a person who had "stood in relation to others as a tax accountant" ..... adviser". 37. seventhly, the substantial re-enactment of the relevant provisions of tma in paragraphs 23 to 26 of part 4 of schedule 36 to the finance act 2008 were considered in the usual way by the house of commons public bill committee. in their deliberations on 10 june 2008, the committee actually discussed .....

Gujarat State Fertilizers Co. Ltd. Vs. Tata Motors Ltd.

Court : Mumbai

..... the income tax authorities issued a demand notice upon the said m/s. tata finance ltd. under section 156 of the income tax act which notice was received by the said m/s. tata finance ltd. on 1.4.1998. on 24.4.1998, the said m/s. tata finance ltd. filed an appeal against the order passed by the income tax authorities on 31 ..... year 1995-1996. on 12.12.2006, the assessing officer passed an order disallowing depreciation. in the year 2007, m/s. tata finance ltd. filed an appeal against the said order dated 12.12.2006. on 2.6.2007, the said m/s. tata finance ltd. filed an application for amendment of the statement of claim to bring on record the order passed ..... recorded by the learned arbitrator on this count. 28. learned senior counsel also placed reliance on the judgment dated 10.7.2007 of the division bench dismissing the appeal filed by the said m/s. asian electronic ltd. (384 of 2007) arising out of the order and judgment dated 28.11.2006. he also placed reliance on the judgment of this .....

Commissioner of Income Tax, Delhi-I Vs. M/S. Container Corporation of ...

Court : Supreme Court of India

..... fact that the icds are inland ports or not.20) moreover, we find that the respondent has been held entitled for the benefit of section 80ia of the it act much before the finance act, 2001 which came into force on 01.04.2002 and exemption for the period of 10 years cannot be curtailed or denied by any subsequent ..... (12) of the 16 customs act, 1962, through amendment made by the finance act, 1983 with effect from 13.05.1983.22) the term inland port has been defined nowhere. but the notification that has been issued by the central board of excise & customs (cbec) dated 24.04.2007 in terms holds that considering the nature of work ..... (appeals)-vi, new delhi. learned cit (appeals), vide order dated 29.05.2007, partly allowed the appeal while rejecting the deduction claimed under section 80-ia of the it act. being aggrieved, the respondent herein further preferred ita nos. 2851 & 3680/del./2007, 2753 & 4477/del/2007 before the tribunal. the tribunal, vide order dated 27.02.2009, partly allowed .....

Union of India and Others Vs. All India Postal Ed Employees Union (Pun ...

Court : Punjab and Haryana

..... 10.10.2008 itself states that it is being issued consequent upon recent amendments to section 2 (13) and section 12 of the said act enhancing the calculation ceiling effective from 1.4.2006. we, thus, call upon the department of expenditure, ministry of finance, to clarify the aforesaid aspect arising from the office memorandum dated 10.10.2008 qua ..... but also sought to make recovery for the payments already made in two divisions in the punjab circle for the two years in question i.e.2006-07 and 2007-08. the amount having been paid by the petitioners themselves and not based on any misrepresentation by the private respondents, in our opinion, is not recoverable in ..... the ceiling limit was increased from ` 2,500/- to ` 3,500/-, as per amending act no.45 of 2007. the said act also introduced the concept of bonus civil writ petition no.13491 of 2009 5 linked with production or productivity by amending act no.23 of 1976. thus, a concept of bonus based originally on profit alone was expanded .....