Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: chennai Page 9 of about 523 results (0.191 seconds)

Adwise Advertising Pvt. Ltd. Vs. Union of India

Court : Chennai

Reported in : 1998(97)ELT35(Mad); 2006[2]STR239; [2007]6STT348

..... instructions to add or subtract any item contrary to the provisions of the act. it is further stated that the power to issue directions with regard to service tax has been conferred on the central board under section 95 of the finance act, 1994 and such directions could be issued only by means of a notification ..... newspapers, magazines, journals as well as on radio and television and the petitioner charges its clients for services in the preparation of advertisements.3. as per the finance act, 1994, chapter v, levying of service tax was introduced. initially, it was imposed on telephone services. by amendments made in 1996, the levy of ..... central government that has the authority to interpret the section to remove the difficulties. i do not think that there is any difficult in interpreting the section, for, the wordings are very clear. section 95 of the excise and customs act has also no relevance in this connection. in view of the interpretation given to section 67(d) of the finance act .....

The Planters Association of Tamil Nadu. Vs. the Secretary to Governmen ...

Court : Chennai

..... 183, labour and employment department, dated 28.12.2006 had issued the following final notification in the government gazette. it reads as follows :abstractplantation labour act, 1951(central act 69 of 1951) and the tamil nadu plantation labour rules 1955-amendment to tamil nadu plantation labour rules 1955-preliminary notification-confirmed.labour and employment (i2) ..... in support of the said proposition, the learned senior counsel placed reliance upon a judgment of the supreme court in ghaziabad development authority v. delhi auto & general finance (p) ltd., reported in (1994) 4 scc 42 = air 1994 sc 2263 and referred to paragraph 6 of the said judgment which reads as follows : ..... 2011. on behalf of the first respondent state of tamil nadu, a detailed counter affidavit, dated 08.12.2010 has been filed. rejoinders dated 12.02.2012 in respect of both counter affidavits were also filed.7. heard the arguments of mr.vijay narayan, learned senior counsel leading mr.r.parthiban, learned counsel .....

Mayavaram Financial Corporation Ltd. and ors. Vs. Reserve Bank of Indi ...

Court : Chennai

Reported in : [1971]41CompCas890(Mad)

..... , 12th edition, at pages 224 and 225, where the following passage occurs: ' similarly, section 6 of the finance act, 1898, provided, for the removal of doubts, that the definition of ' conveyance on sale' in the stamp act, 1891, included an order for foreclosure. it was held that section 6 was declaratory and therefore retrospective, so that ..... india, functioning and working (1970), sets out its main functions, at page 4, as follows : 'the main functions of a central bank are broadly the same all over the world, namely, acting as note issuing authority, bankers' bank and banker to government. the scope and content of policy objectives vary from country to country and ..... was established on april 1, 1935, by the reserve bank of india act, 1934, even before the establishment of the reserve bank, suggestions were made that there should be a central bank in india, and the royal commission on indian currency and finance had recommended in 1926 that the currency and credit of the country could .....

WavIn India Ltd. Vs. Union of India

Court : Chennai

Reported in : 1994(73)ELT782(Mad)

..... . 30/82-customs dated the 28th february, 1982, the central government, being satisfied that it is necessary in the public interest so ..... to do, hereby exempts the goods, falling under heading no. 39.01/06 of the first schedule to the customs tariff act, 1975 (51 of 1975) ..... the relevant rules, the central government has exempted the duty on p.v.c. resins, in these words :'in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india, in the ministry of finance (department of revenue) no .....

K.K. Anandam Ammal Vs. Union of India and Others

Court : Chennai

Reported in : (1995)126CTR(Mad)233; [1995]212ITR9(Mad)

..... 226 of the constitution of india, the petitioner has sought for a declaration that the provisions of chapter xxc of the income-tax act, 1961 (hereinafter referred to as 'the act'), introduced by the finance act, 1986, brought into force with effect from october 1, 1986, and rule 48l of the income-tax rules, 1962 (hereinafter ..... referred to as 'the rules'), introduced by the income-tax (seventh amendment) rules, 1986, which was also brought into force on october 1, 1986, and also the provisions of section 269ud of the act ..... thereby submitted themselves to the jurisdiction of the appropriate authority, admitting that the transaction in question is governed by the provisions contained in chapter xxc of the act. learned counsel also brought to our notice form no. 37-i and the contents mentioned therein. as already pointed out, form no. 37-i has .....

Shrine Basilica of Our Lady of Health Vailankanni, Vailankanni, Nagai ...

Court : Chennai

Reported in : 1998(2)CTC327; (1998)IIIMLJ382

..... collect toll from the vehicles, which enter the first respondent panchayat limits.11. part iii chapter vi of the tamil nadu district municipalities act, 1920 provides for taxation and finance. section 78 of the act provides that every municipal council may levy the following taxes (i) property tax, (ii) a profession tax, (iii) a tax on ..... transfers of property in accordance with the provisions. section 79 of the act provides for levy of tax with the previous sanction of the state government and central government on persons travelling by railway from any station notified under section 116 of the act in or near the municipality, which is resorted to by pilgrims. ..... sections 78 and 79 of the act are the provisions, which enable the municipality to levey taxes .....

Assistant Collector of Customs (imports) Vs. Sundaram Textiles

Court : Chennai

Reported in : 1990(25)ECC392; 1989(25)LC470(Madras); 1989(44)ELT464(Mad)

..... had exempted viscose staple fibre from the auxiliary duty of customs leviable under section 32(c) of the finance act. theses notifications granting exemptions were periodically extended and were in force ..... 31-12-1978. similarly, notification no. 385 dated 23-7-1976, granting exemptions from the auxiliary duty of customs leviable under section 32(1) of the finance act, had been periodically extended and was also in force upto and inclusive of 31-12-1978. the next series of exemption notifications are issued only on 5- ..... of finance department), department of revenue and banking, there was a total exemption of the duty leviable under chapter 56 of the first schedule of the customs tariff act and the whole of the additional duty leviable thereon under section 3 of the act. by an earlier notification no. 385 dated 23-7-1976, the central government .....

Mr. Swarna Vanilarasu Vs. the Appropriate Authority (income-tax Depart ...

Court : Chennai

Reported in : (1996)1MLJ546

..... 15% of the stated consideration, as compared to the market value, be automatically acquired by the income tax department. the petitioner has made representation to the central board of direct taxes, delhi to reconsider the matter and the said representation is pending. it is further submitted that the respondents ought to have granted fair ..... which has been passed without any authority of law and on erroneous assumption of jurisdiction. the power of attorney holder one mr. devendra s. pancholi, a finance broker, without the knowledge of the petitioner filed form 37-i on behalf of the transferor and another person who is a power agent, has signed on ..... where the petitioner's writ petition to restrain the first respondent from taking recovery proceedings pursuant to a notice under section 226(3) of the income tax act, 1961 was dismissed. thereafter second writ petition for the same relief was filed raising certain additional grounds which were available to the petitioner on the earlier .....

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

Court : Chennai

..... therefore the impugned circular no.148/17/2011-st alone becomes otiose and in this context the impugned circular is liable to be quashed.46. the finance act, 2012 has completely revamped the service tax regime. under the new service tax regime, as per section 66d, all services will be liable to tax except ..... and decision be taken on case to case basis.... 25. in terms of section 83 of the finance act certain provisions of the central excise act including section 37b are made applicable to the provisions of the finance act. it has not been disputed before us that the impugned circular has been issued in exercise of the ..... ministry of finance, no.153, north block new delhi. 3.the chief commissioner of central excise (service tax), uthamar ganhi salai, nungambakkam, chennai-600 034. .. respondents w.p.no.3948 of 2012: ------------------- m/s.inox leisure ltd., having its office at chennai city centre, 34rd floor, dr.radhakrishnan salai, mylapore, chennai 600 004, acting through authorised .....

Goodearth Maritime Vs. the Commissioner of Service Tax

Court : Chennai

..... the agents abroad, in respect of the ship management services, maintenance and repair services, technical and analysis service, business auxilliary service and business support service , were taxable under the finance act, 1994 on the terms that the services were received from a person located abroad and therefore they were liable to pay service tax as a recipient of service in terms ..... tax appellate tribunal, south zonal bench, chennai.2. c.m.a.nos.1342 to 1345 to 303 of 2014 have been filed under section 35-g of the central excise act, 1944 challenging the order dated 24.03.2014 made in misc.order no.40192 to 40193 of 2014 on the file of the customs, excise and service tax appellate ..... excise and service tax appellate tribunal, south zonal bench, chennai. c.m.a.nos.1342 to 1345 to 303 of 2014 are filed under section 35-g of the central excise act, 1944 against the order dated 24.03.2014 made in misc.order no.40192 to 40193 of 2014 on the file of the customs, excise and service tax appellate .....