Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC385Tri(Delhi)
..... going to be decided by the supreme court expeditiously in view of large pendency the central government decided to amend the law. accordingly, while enacting the finance act, 1982 the parliament enacted section 51 giving retrospective effect to the amendments made in rules 9 and 49 of the central excise rules, 1944 by notification no. 20/82-ce. ..... 9 and 49. the explanation did not introduce any new concept but only clarified the earlier rules.33. at this stage, it is necessary to set out section 51 of the finance act, 1982: 51. retrospective effect for certain amendments to central excise rules and validation. - (1) the amendments made in rules 9 and 49 of the central ..... be taken till the decision of the supreme court on 5.6.1982, i.e., after rules 9 and 49 were amended with retrospective effect by section 51 of the finance act, 1982. the superintendent issued a consolidated show cause notice dated 5.6.1982 covering cotton yarn, cellulosic spun yarn and non-cellulosic spun yarn the period .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2004)82TTJ(Delhi)911
..... thus the basis for imposing penalty for concealment of income is to be taken out separately and independently for the assessment order.29. it may be pointed out that by finance act, 1999 section 253(6) was amended by adding clause (d). the board vide circular no. 779 dt. 14th sept., 1999 reported in [(1999) 240 itr 3 (st)] ..... construed in a similar manner as laid down by the rajasthan high court in the aforesaid judgment. now, coming to clause (d) which has been added to section 253(6) by finance act, 1999 w.e.f. 1st june, 1999, this has been inserted by the legislature since, appeals are also filed on issues, such as tds defaults, ..... relation with the assessed income. according to the learned counsel, the legislative intention in introducing clause (d) by the finance act, 1999 is to specifically provide that, in case of appeals which involve penalties under various sections of the it act like sections 269d, 271b, 271d and 271 etc., fee of rs. 500 would be paid by an aggrieved assessee while .....
Tag this Judgment!Court : Delhi
Reported in : [1975]99ITR79(Delhi)
..... spinning and weaving co. ltd., referred to above. although the words quoted by us appearing in sub-sections (1) and (3) of section 24 of the finance (no. 2) act of 1965 are not present in section 68 of the finance act, 1965, the absence of these words does not, in our opinion, make any difference to the character ..... to pay income-tax could be realised,that the legislature gave certain concessions to the assesseds by enacting section 68 of the finance act, 1965. no new liability to pay income-taxwas created by section 68 of the finance act, 1965, it merely provided fora concessional quantification of the existing tax liability with a view tobringing black ..... 1971]82itr410(ker) . we shall first examine the decision of the kerala high court. in that case, the assessed had made a voluntary disclosure under section 68(1) of the finance act, 1965, and in that declaration, the assessed had stated that the amount declared represented his undisclosed income in the earlier years. on the basis of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... any intellectual property right. note:[ ]* substituted by the word [temporarily] (w.e.f. 16.6.2005) by section 88 the finance act, 2005) taxable service: section 65 (105)(zzr) of the finance act, 1994: taxable service means any [service provided]*, - to any person, by the holder of intellectual property right in relation to ..... relating to intellectual property right. for better appreciation and for ready reference, we reproduce the definitions as appearing in the finance act, 1994: intellectual property right: section 65 (55a) of the finance act, 1994: (55a) intellectual property right means any right to intangible property, namely, trade marks, designs, patents or ..... any other similar intangible property, under any law for the time being in force, but does not include copy right intellectual property service: section 65(55b) of the finance act, 1994: (55b) intellectual property service means, -- (a) transferring, [permanently or otherwise]*; or(b) permitting the use or enjoyment of, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1985)14ITD366(Delhi)
..... to various claims. these were : (a) for levy of a lower rate of tax provided for an industrial company under the provisions of section 2(9)(c) of the finance act, 1976 ; while considering these separate claims, the full bench took note of the distinctive statutory provisions applicable in respect of the three claims. ..... one relating to the levy of a lower rate of tax provided for an industrial company as per the finance act, 1976 for relief under sections 80j and 80hh and finally for the grant of investment allowance under section 32a. while considering these three separate claims, the full bench relied upon the relevant statutory provisions, which are ..... is not an industrial undertaking but that decision referred to considered the definition of industrial company defined in section 2(7){w) of the finance act, 1966 as distinguished from the industrial undertaking referred to and defined in section 32a. both of them are totally different and distinguish and one is not the other because by .....
Tag this Judgment!Court : Delhi
..... the revenue, however, submits that the division bench in the said decision did not specifically refer to the scope of an appeal under sub-section (2) and (2a) of section 86 of the finance act, 1994. she submits that in an appeal, the tribunal can certainly examine whether there was any objection by the committee of chief commissioners/ ..... appeal without due application of mind; and whether the said aspect can be examined and made subject matter before the aforesaid tribunal in an appeal under section 86 (2) of the finance act, 1994?. 2. learned counsel for the appellant-revenue has relied upon decision dated 20th march, 2014 in ceac no.20/2014, titled commissioner ..... level of superintendent (rev.) and assistant commissioner (rev.) who had vide note dated 4th february, 2007 had given their reasons stating "in view of the above grounds, order-in-appeal no.116/c.e./dlh/2007 dated 15-10-2007 of commissioner (appeals) appears to be incorrect, illegal, unfair and merits to be reviewed for filing .....
Tag this Judgment!Court : Delhi
..... the revenue, however, submits that the division bench in the said decision did not specifically refer to the scope of an appeal under sub-section (2) and (2a) of section 86 of the finance act, 1994. she submits that in an appeal, the tribunal can certainly examine whether there was any objection by the committee of chief commissioners/ ..... appeal without due application of mind; and whether the said aspect can be examined and made subject matter before the aforesaid tribunal in an appeal under section 86 (2) of the finance act, 1994?. 2. learned counsel for the appellant-revenue has relied upon decision dated 20th march, 2014 in ceac no.20/2014, titled commissioner ..... level of superintendent (rev.) and assistant commissioner (rev.) who had vide note dated 4th february, 2007 had given their reasons stating "in view of the above grounds, order-in-appeal no.116/c.e./dlh/2007 dated 15-10-2007 of commissioner (appeals) appears to be incorrect, illegal, unfair and merits to be reviewed for filing .....
Tag this Judgment!Court : Delhi
Reported in : (2004)90TTJ(Del)403
..... -i/80-ia was not satisfied. we find that up to 31-3-1990, the industrial undertaking satisfying certain conditions were eligible for deduction under section 80-i of the act. however, by finance act, 1990, with effect from 1-4-1990, the benefit was extended to cold storage also. the meaning of the word 'industrial undertaking' has ..... an industrial undertaking. as mentioned earlier, prior to 31-3-1990, the cold storage plants were not eligible for deduction under section 80-i. by finance act, 1990, with effect from 1-4-1990, sub-section (ia) of section 80-i was inserted in the statute.thus, after this date, the cold storage plant became eligible for deduction under ..... to priority industry was dealt with by section 80-e which was inserted by the finance act, 1966 with effect from 1-4-1966. that section was omitted and in its place section i was introduced by the finance (no. 2) act. 1967 with effect from 1-4-1968. section 80-i was also omitted by the finance act, 1972 with effect from 1-4-1973 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(110)ECC467
..... payment of service tax by the appellants. as has been held in the case of greenply industries, no penalty would be imposable on the appellants under section 76 of the finance act, 1994.6. accordingly, the impugned order is set aside to the extent of penalty imposed on the appellants and upheld to that part of the ..... to file returns. this insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied only to service provider. by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. the said section 71a also granted time of six months from the date of assent ..... liable to pay service tax. it can be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. was also made liable to pay service tax. since .....
Tag this Judgment!Court : Delhi
..... the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein." 6. it is worth noting that the legislature, by the finance act, 2007, has inserted an explanation to section 65(77a). 7. if the entire provision is properly understood, it is clearly discernible that hindu marriage is not treated or regarded a social function per se. if ..... 226 of the constitution of india, the petitioner has prayed for the following reliefs: - "(a) issue a writ, order or direction in the nature of certiorari that section 135(a)(10) of the finance act, 2007 be quashed as unconstitutional. (b) issue a writ, order or direction in the nature of certiorari that erection of a pandal/shamiana for marriage is in furtherance of .....
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