Judgment Search Results Home > Cases Phrase: finance act 2007 section 25 amendment of section 80ccd Page 1 of about 26,957 results (0.413 seconds)

Mahendra Kumar Tiwari and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2008(3)JCR87(Jhr)]

..... february, 2008 and the administrative post creation committee of the finance department, government of jharkhand has recommended the proposal of the department of home for creation of prosecution directors under section 25(a) of the code of criminal procedure (amendment) act. 2005 as also for creation of different categories of posts ..... challenging the said notification dated 22.6.2007, the writ petitions were filed by the petitioners-appellants.(v) learned single judge, quoting the amendment in section 24 through sub-section (6) held that public prosecutors cannot be appointed directly and the said posts have ..... the meantime, without taking final decision on the recommendations, the government came out with the notification contained in notification no. 2389 dated 22.6.2007 whereby the private respondents, who were working as assistant public prosecutors, were asked to function as public prosecutors at their respective district courts.(iv) .....

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 .....

India Trade Promotion Organization Vs. Director General of Income Tax ...

Court : Delhi

..... mask or device to hide the true purpose, which was 'trade, commerce or business'."from this, it is evident that the introduction of the proviso to section 2(15) by virtue of the finance act, 2008 was directed to prevent the unholy practice of pure trade, commerce and business entities from masking their activities and portraying them in the garb of ..... the supreme court in the case of arun kumar and others v. union of india and others:2007. (1) scc732in the context of the doctrine of reading down in order to sustain the validity of the proviso to section 2(15) of the said act. in arun kumar (supra), the court held as under: 55. the doctrine of reading down ..... . on 01.05.2008, by a notification no.dgit(e)/10(23c)(iv)/2008/143, approval had been granted under section 10(23c)(iv) of the said act to the petitioner for the assessment year 2007-08 onwards. during the assessment proceedings for the assessment year 2009-10, a proposal for withdrawal of the exemption was received from the assessing .....

Gobind Builders and Developers Vs. Income Tax Settlement Commission an ...

Court : Mumbai

Reported in : (2008)216CTR(Bom)75; [2009]309ITR167(Bom)

..... to be the date of the order of rejection or allowing the application to be proceeded with under sub-section (1).this sub-section along with some other sub-sections to section 245d, were introduced by finance act, 2007 w.e.f. 1st june, 2007. the judgment of the division bench of the karnataka high court is dt. 8th nov., 2006 i. ..... that the petitioner's chartered accountants, m/s khandelwal jain & associates, wrote a letter to the respondent no. 1, dt. 11th july, 2007 bringing to its notice that in view of the amendment made by finance act, 2007 to section 245d(2d) there was an obligation to pay the additional tax and the interest on or before 31st july ..... under:(2a) where an application was made under section 245c before the 1st day of june, 2007, but an order under the provisions of sub-section (1) of this section, as they stood immediately before their amendment by the finance act, 2007, has not been made before the 1st day of june, 2007, such application shall be deemed to have been allowed .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... article 226 of constitution of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii and article 14 ..... the cases of tamil nadu kalyana mandapam association case (2004) 5 scc632 association of leasing and financial services companies case (2011) 2 scc352 all india federation of tax practitioners case (2007) 7 scc527and gujarat ambuja cements limited case (2006) 3 scc1 the learned counsel submitted that the hon'ble supreme court upheld the levy of service tax under entry 97 of .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... void and ultra vires the provisions of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2008. 36 in view of paragraph no.30 above, upholding the validity of section 65(105)(zzzz) and 65(90-a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010, w.p.nos.24586 and 24588 ..... of 2010 are filed seeking a writ of prohibition prohibiting the respondents from (a) giving effect to the provisions of section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service tax under the said ..... .p.no.8932 of 2011 is filed by the tamil nadu slum clearance board, seeking to declare the provision of sub-section 9(a) of section 65 of the finance act, as amended by the finance act, 2007, as invalid and this court is not inclined to go into the same as the said provision is intra vires of the .....

Commissioner of Income-tax, Kerala Vs. K. Srinivasan

Court : Supreme Court of India

Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309

..... tax payable by the assessee on the salary portion of the total income shall be the proportionate amount payable according to the rates provided in the finance act 1963. under section 2 of the finance act 1963 income tax was to be charged at the rates specified in part i of the first schedule-and super tax at the rates specified in ..... contained the rates etc. relating to the surcharge. similar state of affairs existed with regard to finance acts of 1953, 1954, 1957. section 2 of the finance act 1971 is to the effect that the provisions of section 2 and of the first schedule to the finance act 1970 shall apply in relation to income tax for the assessment year or as the case may ..... the super tax was, however, to be increased by a surcharge for the purpose of the union and a special surcharge. it will be noticed that section 2(2) of the finance act 1964 did not contain mention of any of the surcharges. this, led to the controversy which resulted in the reference.4. before the high court the .....

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... to persons like the petitioners in the earlier existing valid notifications. it is therefore the submission of the learned counsel for the petitioners that section 112 of the finance act, 2000 is unconstitutional.10. one other contention urged on behalf of the petitioners is that the statutory provision also has the effect of ..... legislation by the parliament?8. the main contention urged by sri pramod kathavi learned counsel for the petitioners is that a validating legislation as section 112 of the finance act, 2000 is being described as one, is essentially legislated for the purpose of validating an earlier levy through a statute, a statute ..... could have continued to reap the benefit of modvat credit and the petitioner therefore feeling aggrieved by this endorsement as also the provision of section 112 of the finance act, 2000, has challenged the constitutional validity of this statutory provision and for quashing the consequential endorsement and further direction for restoration of the .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... 167b, as the case may be, or the rate or rates of income-tax specified in this behalf in the finance act ..... necessary for reasonably interpreting the unamended provision. the amendment effected to section 40 of the finance act, 1983, by the finance act, 1988, exempting stock-in-trade is only prospective and not ..... finance act of the relevant year, and for the purposes of computation of the "advance tax" payable under chapter xvii-c in a case falling under section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section 167b, section 115b or section 164, the rate or rates specified in section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section .....

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... in relation to the business auxiliary services of provision of service on behalf of the client, from the whole of the service tax leviable thereon, under section 66 of the finance act, which is received by the service provided prior to 10-9-2004. this notification has neither been referred to in the show cause notice issued ..... since the activity carried on by the petitioner of 'registrar and transfer agency' falls within the purview of 'any incidental or auxiliary support service' under section 65(19) of the finance act, 2003, the said business auxiliary services rendered by the petitioner during the period 1-7-2003 to 31-1-2004 would bring them within the service ..... by the petitioner towards such services rendered from 1-7-2003 to 31-1-2004, that the show cause notice was issued after strictly construing section 65(19) of the finance act, 2003, that the functions of the registrar and share transfer agent is a service rendered which is in the nature of incidental or auxiliary support .....