Judgment Search Results Home > Cases Phrase: finance act 2007 section 64 amendment of section 245d Page 1 of about 4,444 results (0.165 seconds)

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

..... as long as the services are utilized in india. therefore, to remove doubts regarding the source rule, an explanation was inserted below sub-section (2) of section 9 with retrospective effect from 1st june, 1976 vide finance act, 2007. the explanation sought to clarify that where income is deemed to accrue or arise in india under clauses (v), (vi) and ( ..... business or business connection in india; or (ii) the non-resident has rendered services in india.".62. we may place on record that initially the finance act, 2007 inserted an explanation at the end of section 9 to provide that "for the removal of doubts, it is hereby declared that for the purposes of this ..... vii) of sub-section (1) of section 9, such income shall be included in the total income of the non-resident, regardless of whether the non-resident .....

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 .....

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 .....

Competent Automobiles Co. Ltd. Vs.commissioner of Service Tax

Court : Delhi

..... udyog limited (mul) paid certain amounts of commission to the petitioner; the commercial activity underlying this transaction falls within the description of business auxiliary service under section 65(105) of the finance act, 1994. therefore, service tax is payable by the petitioner. a show cause notice was issued to the petitioner by the commissioner of service tax on 21 ..... and appropriated a sum of `1,24,65,694.27/- which had been deposited during the pendency of the proceedings.3. the order-in-original dated 25.09.2007 was sought to be enforced by the commissioner through letter dated 25.09.2012, requiring the petitioner to deposit `31,82,386.64/-. claiming to be aggrieved, the ..... on the ground of there being no satisfactory explanation for condoning the delay. the fact of the matter is that the adjudication order was passed on 27.09.2007. the normal period during which the appeal could have been filed was three months. the appeal was actually filed on 03.04.2013 which ipso facto is .....

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 .....

Coimbatore District Central Co-operative Bank Ltd. Vs. Income-tax Offi ...

Court : Chennai

..... the provisions of the act to provide for co-operative banks a taxation regime which is ..... the act for co-operative banks override the general exemption provided to all co-operative societies for non-deduction of tax from interest payment to members under section 194a(3)(v) of the act. as there is no difference in the functioning of the co-operative banks and other commercial banks, the finance act, 2006 and finance act, 2007 amended ..... senior standing counsel for the department, submitted a note to us indicating the manner in which section 194a underwent a change right from the finance act no.2 of 1967 upto date. the history of the amendments that section 194a had undergone in the past nearly about 48 years indicate that the pendulum has swung from .....

Uni Power System Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)11STJ119CESTAT(Bang.)alore

..... taken registration and have not followed the procedure in paying service tax.2. the appellants contention was that this activity does not come within the ambit of definition under section 65 (64) of finance act under the category of maintenance or repair service up to 16.6.05 only.they were not having any maintenance contract. it was only u work order. therefore ..... not covered in the relevant category for payment of service tax. learned counsel submits that an identical issue was decided by this bench in final order no. 172/2007 dated 31.1.2007 wherein it was clearly held that service tax is not leviable in cases where there is no contract prior to 16.6.05. we have gone through the records .....

Commr. of C. Ex. and Cus. Vs. Schott Glass India Pvt. Ltd.

Court : Gujarat

Reported in : (2009)223CTR(Guj)502; 2009[14]STR146; [2009]21STT111; (2009)25VST319(Guj)

..... only w.e.f. 16-8-2002.4. the service tax, which has been imposed by way of finance act, 1994 (the act), levies service tax as provided in section 64(3) of the act to all taxable services provided on or after commencement of chapter 97 (sic)(chapter v) of the ..... of rule 2(1)(d)(iv) of the rules is retrospectively applicable to services rendered prior to 16-8-2002. thus, neither the section nor the rule even suggest that the taxable event is the raising of an invoice for making of payment. it is well settled in ..... not have any office/establishment in india?2. heard learned advocate for the appellant. it was submitted that the impugned order dated 3-8-2007 made by cestat overlooks the fact that by virtue of amendment of relevant rule of the service tax rules, 1994 (the rules) the liability ..... orderd.a. mehta, j.1. the appellant-revenue has challenged order dated 3-8-2007 made by customs, excise & service tax appellate tribunal (cestat) by proposing the following two questions:i. whether or not, .....

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

..... expenses, if any, in earning the income and any unabsorbed loss continues to be carried forward to subsequent years as is made explicitly clear by sub section (3) of section 74a.47. section 194b was inserted by finance act, 1972, with effect from 01.04.1972. it casts an obligation on every person responsible for paying any income by way of winnings from any lottery ..... 226 and 227 of the constitution of india, praying to quash the notices dated 20.12.2012 and 7.1.2013 issued by r-3 for the years 2006-07,2007-08, 2008-09, 2009-10, 2010-11, 2011-12 vide annexure-b, b1, b2, b3 as being unconstitutional and ultra-vires the provisions of the income tax 1961 and etc ..... , 2008-09, 2009-10, 2010-11 and 2011-12 (annexures-b b1, b2, b3) as being unconstitutional and ultra vires the provisions of income tax act, 1961. (2) quash notices for the years 2006-07, 2007-08, 2008-09, 2009-10 upto 31.12.2009 (3rd quarter) as being barred by limitation (annexures-b, b1, b2, b3). (3) declare that the circulars .....

Binani Cement Ltd., Vs. State (Finance) and ors

Court : Rajasthan Jodhpur

..... notices issued against it for assessment year 2005-2006 and 2006-2007 in which demand of approximately rs.64.30 lacs has been raised against the said company manufacturing cement, as a consequence of amendment brought in section 8 of the cst act, 1956 including section 8(5) of the said act by finance act no.20/2002 with effect from 11.5.2002 prohibiting the ..... state government to dispense with requirement of furnishing declaration in form c/d for the dealers to avail concessional rate of cst under section 8(4) of the act. s.b. civil writ ..... by notfn no.f.4(72)fd/gr.iv/81-18 dated 6.5.1986 as amended from time to time (s.no.625).5.section 8 of the cst act as amended by finance actno.20/2002 with effect from 11.5.2002 is also reproduced herein below for ready reference:prior to amendment after amendment8.rates of tax on .....