Judgment Search Results Home > Cases Phrase: finance act 2007 section 76 amendment of section 271 Page 1 of about 35,114 results (0.374 seconds)

Fashion Design Council of India vs.govt. Of Nct of Delhi and Anr.

Court : Delhi

..... court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. ..... admission to a place of entertainment. believing that its fashion shows were entertainment events, fdci had applied for exemption under the provisions of section 14 of the act; the then joint secretary (finance) acting at the behest of the government of national capital territory of delhi (gnctd) granted 100% entertainment tax exemption for events held from 2002 ..... made by the customers to the restaurant were not payment for admission to entertainment within the meaning of section 1(1) of the finance (new w.p.(c)2563/2013 and connected matters page 74 of 143 duties) act, 1916, and that the entertainment duty was therefore not chargeable in respect thereof. the majority of the .....

Bcci vs.govt. Of Nct of Delhi and Ors.

Court : Delhi

..... court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. ..... admission to a place of entertainment. believing that its fashion shows were entertainment events, fdci had applied for exemption under the provisions of section 14 of the act; the then joint secretary (finance) acting at the behest of the government of national capital territory of delhi (gnctd) granted 100% entertainment tax exemption for events held from 2002 ..... made by the customers to the restaurant were not payment for admission to entertainment within the meaning of section 1(1) of the finance (new w.p.(c)2563/2013 and connected matters page 74 of 143 duties) act, 1916, and that the entertainment duty was therefore not chargeable in respect thereof. the majority of the .....

Gmr Sports Pvt. Ltd. Vs.commissioner of Excise, Entt and Luxury Tax an ...

Court : Delhi

..... court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. ..... admission to a place of entertainment. believing that its fashion shows were entertainment events, fdci had applied for exemption under the provisions of section 14 of the act; the then joint secretary (finance) acting at the behest of the government of national capital territory of delhi (gnctd) granted 100% entertainment tax exemption for events held from 2002 ..... made by the customers to the restaurant were not payment for admission to entertainment within the meaning of section 1(1) of the finance (new w.p.(c)2563/2013 and connected matters page 74 of 143 duties) act, 1916, and that the entertainment duty was therefore not chargeable in respect thereof. the majority of the .....

Den Soccer Private Limited vs.gnctd and Ors.

Court : Delhi

..... court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. ..... admission to a place of entertainment. believing that its fashion shows were entertainment events, fdci had applied for exemption under the provisions of section 14 of the act; the then joint secretary (finance) acting at the behest of the government of national capital territory of delhi (gnctd) granted 100% entertainment tax exemption for events held from 2002 ..... made by the customers to the restaurant were not payment for admission to entertainment within the meaning of section 1(1) of the finance (new w.p.(c)2563/2013 and connected matters page 74 of 143 duties) act, 1916, and that the entertainment duty was therefore not chargeable in respect thereof. the majority of the .....

Pro Sportify Pvt. Ltd. Vs.the Commissioner of Entertainment Tax, Gnctd

Court : Delhi

..... court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. ..... admission to a place of entertainment. believing that its fashion shows were entertainment events, fdci had applied for exemption under the provisions of section 14 of the act; the then joint secretary (finance) acting at the behest of the government of national capital territory of delhi (gnctd) granted 100% entertainment tax exemption for events held from 2002 ..... made by the customers to the restaurant were not payment for admission to entertainment within the meaning of section 1(1) of the finance (new w.p.(c)2563/2013 and connected matters page 74 of 143 duties) act, 1916, and that the entertainment duty was therefore not chargeable in respect thereof. the majority of the .....

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 .....