Judgment Search Results Home > Cases Phrase: finance no 2 act 1980 section 2 income tax Court: uttaranchal Page 1 of about 11 results (0.062 seconds)

S.K. Srivastava and Etc. Vs. State of Uttaranchal

Court : Uttaranchal

Reported in : AIR2007Utr52

..... so far as the contention of the learned counsel for the petitioners regarding assent of the president on the ground that entry 57 is subject to the provisions of entry 35 of list iii is concerned, no repugnancy of these provisions/sections could be pointed out by the learned counsel for the petitioner so as to attract the provision of clause (2) of article 254 of the constitution of india, which requires the assent of the president on a legislation made by ..... be issued, by notification in the official gazette, to the transport authorities including the regional transport authority.17. learned counsel for the petitioners have given main emphasis to the provisions of sub-section (2) of the said section that fares and freight, which are fixed by the state government on the contract carriages and goods carriages may provide that such fares or freights shall be inclusive of ..... 0327/1980 : [1980]3scr1388 (supra) has upheld the imposition of additional tax under entry 57 payable under section 6 of the kerala motor vehicles taxation act and relying on the said verdict, the allahabad high court also upheld the imposition of additional tax under the utter pradesh motor vehicles taxation act, 1997 ..... challenge the validity on the ground that it is a tax on the operator, therefore it is tax on income and the said legislation is not competent to impose tax on income, as the income is the subject-matter of list i of schedule ..... he placed implicit reliance on the decisions in sundaram finance ltd. v. .....

Commissioner of Income Tax Vs. National Institute of Aeronautical Engi ...

Court : Uttaranchal

Reported in : (2009)226CTR(Uttranchal)582; [2009]184TAXMAN264(NULL)

..... 40/2006), preferred under section 260a of income tax act, 1961 (hereinafter referred as the act), is directed against the order dated 12.08.2005, passed by the income tax appellate tribunal (for short itat), delhi bench 'd' new delhi, whereby income tax appeal no. ..... said society moved an application under section 12aa of the act before cit, dehradun for grant of registration under section 12aa(1)(b)(i) of income tax act, 1961, in the prescribed form 10a on 07.06.2004 ..... such purpose are found, whether by carrying on an activity for profit or not.having gone through the aforesaid case law, we do not find that it gives a right to every institution engaged in commercial activity, to get registered under section 12aa of the act, or bars the commissioner of income tax to examine the genuineness as required under section 12aa of the act before registration as a charitable society. 9. ..... and commissioner income tax has to satisfy itself as provided under section 12aa of the act before allowing the ..... section 2(15) of the act reads as under:charitable purpose' includes relief of the poor, education, medical relief and advancement of any other object of general public utility.it is pertinent to mention here that earlier expression 'not involving the carrying on of any activity for profit' was deleted from the tail of aforequoted provision with effect from 01.04.1984, vide finance act, 1983 ..... surat art silk cloth manufacturers association, income tax reports manu/sc/0296/1979 : [1980]121itr1(sc) . .....

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

..... .-(5) with effect from the date notified under section 137 of the finance act, 2001 (14 of 2001), there shall be levied a service tax at the rate of five per cent of the value of the taxable services referred to in sub-clauses (za), (zb), (zc), (zd), (ze), (zf), (zg), (zh), (zi), (zj), (zk), (zl), (zm), (zn) and (zo) of clause (90) of section 65 and collected in such manner as may be prescribed.a perusal of the provisions of the finance act, 2002 reveals, that as hitherto before (under the finance act 2001) service tax at the rate of five per cent of the value of taxable service was leviable on a ..... -(5) with effect from the date notified under section 137 of the finance act, 2001, there shall be levied a service tax at the rate of five per cent of the value of the taxable services referred to in sub-clauses (za), (zb), (zc), (zd), (ze), (zf), (zg), (zh), (zi), (zj), (zk), (zl), (zm), (zn) and (zo) of clause (72) of section 65 and collected in such manner as may be prescribed.a perusal of the aforesaid provisions reveals, that for the first time under the finance act, 2001, tax at the rate of five per cent of the value of taxable services was levied on a broadcasting agency ..... . governor of delhi : (1980) 2 scc 167 the question that fell for consideration of the constitution bench of this court was, whether the service of meals to casual visitors in the restaurant was taxable as a 'sale' (i) when the charges were lump .....

The Commissioner of Central Excise Vs. Maha Laxmi Sugar Mills Company ...

Court : Uttaranchal

Reported in : (2008)219CTR(Uttranchal)393

..... , responsible for collecting the service tax who has not furnished the return within the time allowed under sub-section (1) or sub-section (2) or having furnished a return under sub-section (1) or sub-section (2) discovers any omission or wrong statement therein, may furnish a return or a revised return, as the case may be, at any time before the assessment is made.section 77 of the finance act, 1994, provides the penalty for violation to furnish the prescribed returns as mentioned in section 70, quoted above, and reads ..... on the facts and circumstances of the case, we hold that though penalty can be imposed under section 77 of the finance act, 1994, for violation of section 70 of said act, even for the period prior to 31.03.2000, but in the present case the same was not justified, for reasons discussed above.8. ..... following substantial question of law has been raised by the revenue in this appeal:whether, the penalty under section 77 of the finance act, 1994 in respect of default in submitting st-3 return for period prior to 31.03.2000, even though the same was filed on 23.01.2002 i.e. ..... manu/sc/0444/1999 : 1999ecr53(sc) , whereby rules 2(d)(i) to (ix), (xiii) and (xvi) of the finance rules, 1944, were declared ultra vires, and it was determined that for the purposes of service tax, transport operator shall be treated as service provider (assessee), and not the clearing agent or customer.thereafter, section 117 of the finance act, 2000, came into force w.e.f. .....

Commissioner of Income-tax and anr. Vs. Reading and Bates Exploration ...

Court : Uttaranchal

Reported in : (2005)198CTR(Uttranchal)670; [2005]278ITR47(Uttaranchal)

..... , on the facts and circumstances of the case, the learned income-tax appellate tribunal was legally justified in directing the assessing officer to charge interest under section 234b which also stands amended by the finance act, 2001, with retrospective effect from april 1, 1989 ?'4. ..... whether, on the facts and circumstances of the case, the income-tax appellate tribunal was legally correct to hold that the salary paid to the assessee for the off period outside india was not chargeable to the indian income-tax act in terms of section 9(1)(ii) of the income-tax act, 1961, whereas the learned income-tax appellate tribunal has itself held, vide order dated march 25, 1992, in i, t. a. ..... this connection it may be noted that the explanation to section 9(1)(ii) introduced by the finance act of 1983 refers to what constitutes 'income earned in india'. ..... this is an appeal under section 260a of the income-tax act, 1961 filed by the revenue against the judgment and order dated february 28, 2001, passed by the income-tax appellate tribunal, new delhi, in i. t. a. ..... that under section 209(1)(d) the income-tax calculated is to be reduced by the amount of tax which would be deductible at source or collectible at source, which in this case has not been done by the employer company according to the law prevailing for which the asses-see cannot be ..... pgnatale manu/gj/0015/1980 : [1980]124itr391(guj) in which it was held that in order to attract section 9(1)(ii) of the act, liability to pay must arise in .....

Vishvakarma Paper and Boards Ltd. Vs. the Commissioner of Central Exci ...

Court : Uttaranchal

..... examining the notification dated 2nd of april, 1994, issued by the government of bihar in exercise of power conferred by clause (b) of sub-section (3) of section 7 of the bihar finance act, 1981, the high court further came to the conclusion that the notification so far as it imposes a condition that the facility of sales tax exemption on purchase of raw material will be available only to those industrial units who have not availed of any facility/benefit on the earlier incentive policy is bad and struck down ..... in our considered opinion the expression 'such conditions and restrictions as it may impose' in sub-section (3) of section 7 of the bihar finance act will not authorise the state government to negate the incentives and benefits which any industrial unit would be otherwise entitled to under the general policy resolution itself. ..... coming to the second question, namely the issuance of notification by the state government in exercise of power under section 7 of the bihar finance act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and benefits declared by the state government in its own industrial incentive policy. ..... (b) 100% income tax exemption, for initial period of five years and thereafter 30% for companies and 25% for other than companies for a further period of five years for the entire states of uttaranchal and himachal pradesh from the .....

Commissioner of Income-tax and anr. Vs. Sedco Forex International Dril ...

Court : Uttaranchal

Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)

..... that similarly, under section 9(1)(ii) read with the explanation (introduced by the finance act of 1983, with effect from april 1, 1979), income payable for service rendered in india is regarded as 'income earned in india' under section 9(1)(ii) of the act. ..... in this connection it may be noted that the explanation to section 9(1)(ii) introduced by the finance act of 1983 refers to what constitutes 'income earned in india'. ..... she contended that the income-tax appellate tribunal was wrong in holding that section 234b was not applicable to incomes falling under the head 'salaries'. ..... that under section 209(1)(d) the income-tax calculated is to be reduced by the amount of tax which would be deductible at source or collectible at source, which in this case has not been done by the employer company according to the law prevailing for which the assessee cannot be faulted. ..... secondly, although section 191 of the act is not overridden by sections 192, 208 and 209(1)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. ..... pgnatale manu/gj/0015/1980 : [1980]124itr391(guj) in which it was held that in order to attract section 9(1)(ii) of the act, liability to pay must arise in india. .....

Commissioner of Income Tax and anr. Vs. Desh Rakshak Aushdhalaya Ltd.

Court : Uttaranchal

Reported in : (2008)218CTR(Uttranchal)7; [2009]313ITR140(Uttaranchal); [2009]178TAXMAN453(NULL)

..... hence, this appeal by the revenue, on the ground that deletion of second proviso to section 43b of the it act, 1961 by finance act, 2003, is not retrospective in effect, and as such, the tribunal has allegedly erred in law in treating it deleted for the purposes of assessment, made for the asst. yr. ..... (c) to (f) ...shall be allowed (irrespective of the previous year in which the liability to pay such sum was incurred by the assessee according to the method of accounting regularly employed by him) only in computing the income referred to in section 28 of that previous year in which such sum is actually paid by him:provided...provided further, that no deduction shall, in respect of any sum referred to in clause (b), be allowed unless such sum has actually been paid in cash or by issue of a ..... as such, the object of the aforementioned proviso contained in the section is clear that any sum relating to provident fund which is deducted by the employer/assessee from salary of its employees and deposited in the government account cannot form part of the taxable income of the assessee for the purposes of taxing the same, and the deduction in respect of such deposits made in the government account is allowable. ..... 7th april, 2006, passed by the income-tax appellate tribunal, delhi bench 'a', delhi (hereinafter referred as tribunal'), in it appeal no. ..... it is also necessary to be kept in mind that section 43b contains provision in the chapter iv of computation of business income of the assessee. .....

Reading and Bates Drilling Co. (as Agent of Daniel Gates) Vs. Commissi ...

Court : Uttaranchal

Reported in : (2005)199CTR(Uttranchal)66; [2005]277ITR253(Uttaranchal)

..... connection it may be noted that the explanation to section 9(1)(ii) introduced by the finance act of 1983 refers to what constitutes 'income earned in india'. ..... this explanation was introduced by the finance act of 1983 with effect from april 1, 1979, to get over the judgment of the gujarat high court in ..... that even under the finance act of 1999 the new explanation uses the term 'rest period/ ..... we would like to point out that in this case the assessment records show that from the income of the indian operations the salary in its entirety (including salary for the off period) has been paid by ..... has discussed in income-tax appeal no. ..... certain types of incomes, which may not come under section 5, into the definition of 'total income' under section 2(45). ..... this is an appeal preferred under section 260a of the income-tax act, 1961, filed by the appellant against the judgment and order dated march 26, 2004, passed by the income-tax appellate tribunal, new delhi, in i. t. ..... section 5(2),on the other hand, restricts the scope of total income of a nonresident to the income which is received or deemed to be received in india or which accrues or which is deemed to accrue to him during ..... section 9(1)(ii), inter alia, lays down that income which falls under the head 'salaries', if it is earned in india, shall be deemed to accrue to the non-resident ..... pgnatale manu/gj/0015/1980 : [1980]124itr391(guj) in which it was held that in order to attract section 9(1)(ii) of the act, liability to pay must arise .....

Commissioner of Income Tax Vs. Halliburton Offshore Services Inc.

Court : Uttaranchal

Reported in : (2004)192CTR(Uttranchal)507

..... in this connection it may be noted that the explanation to section 9(1)(ii) introduced by finance act, 1983 refers to what constitutes 'income earned in india'. ..... that even under the finance act of 1999, the new explanation uses the term 'rest period/leave period'. ..... whether, on the facts and in the circumstances of the case, the learned tribunal was justified in holding that interest under section 234b of the it act cannot be charged since the entire income of the assessee was subject to tds whereas this interest is chargeable on assessed tax as defined by expln. ..... , on the facts and in the circumstances of the case, the learned tribunal was legally justified in holding that the salary, paid to the assessee for the off period outside india was not chargeable to indian it act in terms- of section 9(1)(ii) of the it act, 1961, whereas the learned tribunal has itself held, vide order dt. ..... secondly, although section 191 of the act is not overridden by sections 192, 208 and 209(1)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. ..... pgnatale manu/gj/0015/1980 : [1980]124itr391(guj) in which it was held that in order to attract section 9(1)(ii) of the act, liability to pay must arise in india, by the said explanation, the original intention under section 9(1)(ii) has been revived. .....