Judgment Search Results Home > Cases Phrase: finance no 2 act 2004 Court: andhra pradesh Page 64 of about 644 results (0.101 seconds)

Commissioner of Customs and Central Exci Vs. M/S. Deloitte Tax Servaic ...

Court : Andhra Pradesh

..... commissioner held that the services provided by the assessee to m/s.deloitte tax llp/usa fall under the term "export of software", that this is evident from the permission granted by the stpi certificate no.13-09-2004 which indicates that the items of production by the assessee as "computer software", that the assessee's services are nothing but "computerized data processing" which falls under the description of information technology, that ..... the assessee is providing services which include data entry, data processing as can be seen from the description of services in the agreement for services and development dated 27-09-2004, that the said services do not form part of "business auxiliary service" as defined in section 65 (19) of the act , therefore under rule 6 (1), the assessee is not eligible for availment of cenvat credit on any input service and the resultant refund claim filed by the assessee ..... section 65 (19) of the finance act, 1994 (for short "the act") at the relevant time was as follows: "(19) "business auxiliary service" means any service in relation to- (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client, ..... view that the definition of the term "data" in section 2 (o) of the information technology act, 2000 cannot be of any assistance to the revenue as the definition in the said act cannot be imported or read into any of the provisions of the finance act, 1994.23. .....

M.P. Tej Babu Vs. The State of Telangana, Represented by its Principal ...

Court : Andhra Pradesh

..... of section 22, the state government is empowered to confer such powers and impose such duties on the district magistrate, as may be necessary to ensure that the provisions of the act are properly carried out and the district magistrate may specify the officer subordinate to him who shall exercise all or any of the powers and perform all or any of the ..... state government is charged with the duty of taking all measures to ensure that the provisions of the act are given vide publicity through public media, giving periodic sensitisation and awareness training to the central and state government officers on the issues relating to the act, ensure effective coordination between the services provided by the concerned ministries and departments dealing with law, ..... daughter; that respondent no.3 never had such a huge amount in the year 2003; that as his daughter was a minor at that time, respondent no.3 lent her name to act as a trustee in the said transaction and therefore the said transaction falls under sub-section (3)(b) of section 4 of the benami transactions ( ..... that while the power of ordering maintenance to the parents and senior citizens is exclusively conferred on the presiding officer of the tribunal constituted under section 7 falling under chapter-ii of the act, a separate action plan has been envisaged for protection of life and property of senior citizens under chapter v thereof ..... maintained that as the petitioner was looking after the finances of the family, he has issued the .....

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Trustees of ...

Court : Andhra Pradesh

Reported in : [1985]154ITR573(AP)

..... 2(14)(ii), in so far as jewellery is concerned, is amended by the finance act, which came into force from april 1, 1973. ..... swaminathan, the learned department representative, no doubt, contended that the language used in the wealth-tax act in section 5(1)(viii) is different form the language used in section 2(14)(ii). ..... it may be that the trustees are the owners, but when an assessment is made on the trustees, it should be in the same manner as if an assessment is made on the beneficiaries in which case the provisions of the act will have to be looked into qua beneficiaries.......' 28. ..... 2(14)(ii) under the unamended act applies to the case of the assessee. ..... 164 of the act does not arise. 29. ..... 48 of 1973 dated april 8, 1975, the appellate tribunal observed as follows : 'it is seen that the provisions of section 21(1) of the wealth-tax act are in pari materia with section 161 of the income-tax act. ..... in the unamended act, jewellery was included in personal effects, while the same is excluded in the amendment act. ..... 2(14)(ii) of the act, it constitutes capital assets. ..... 45(1) of the act, which reads as follows : 45. ..... , prior to the amendment act, applies. ..... 164 of the act. 36. ..... 161 of the act. 35. ..... 164 of the act. 31. ..... 164 of the act. ..... 164 of the act. ..... act. ..... 45 of the act. 23. ..... 2(14)(ii) of the act. 20. ..... act, 1922. 19. ..... act, 1961, i.e. ..... act. 10. ..... act calling upon the trustees to file the returns in the status of 'association of persons'. .....

Commissioner of Income-tax Vs. D.B.R. Mills Ltd.

Court : Andhra Pradesh

Reported in : (1988)72CTR(AP)148; [1988]174ITR442(AP)

..... the said decision also sets out the object and purport of sub-section (7) of section 40a in the following words (at page 601 of 156 itr) : 'on a plain construction of clause (a) of sub-section (7) of section 40a of the act, what it means is that whatever is provided for future use by the assessee out of the gross profits of the year of account for payment of gratuity to employees on their retirement or on the termination of their services would not be allowed as ..... sub-section (7) in section 40a was added by the finance act, 1975, with retrospective effect from april 1, 1973. ..... the income-tax appellate tribunal, hyderabad, has stated the following question for our opinion under section 256(1) of the income-tax act, 1961 : 'whether, on the facts and in the circumstances of the case, the appellate tribunal was right in law in allowing the deduction of rs ..... since an overriding effect is given to the provisions contained in section 40a by sub-section (1) thereof, the provisions of sub-section (7) prevail over other provisions in the act relating to computation of income under the head 'profits and gains of business or profession'. ..... the coming into force of the payment of gratuity act, 1972, and pending determination by actuarial valuation of its liability under that act, the appellant made a provision of rs. ..... part c of the fourth schedule to the act lays down certain rules relating to 'approved gratuity funds ..... under the sales tax act, the liability to pay attaches the moment the sale takes .....

Standard Packagings Vs. Union of India and anr.

Court : Andhra Pradesh

Reported in : 1983(12)ELT786(AP)

..... bond paper in the state of tamilnadu excise duty levied under excise act 1 of 1944 (the act) by notification of ministry and finance (department) no. ..... first and foremost question to be decided having regard to the averments of the firm is : whether bond paper is 'manufactured' within the meaning of section 3 of the act 1 of 1944 the 'process' adopted by the firm in producing bond paper is not in dispute. ..... firm contends the two components of bond paper, kraft paper an bitumen (asphalt) are 'raw materials' that go to produce bond paper, kraft paper under item-17, bitumen under item-11 of the act suffer duties therefore it is argued bond paper cannot be subjected to levy again. ..... high court had held bond paper is 'not a new kind of paper' from that of kraft paper and further that in the levy of duty under the act the vice of double taxation is attracted. ..... is means under the act, cases are abound. ..... elaboration of the plea, it was explained that unless the finished goods 'hop' into another item of the schedule under section 3 of the act the finished goods if they 'hop back' and fall on the same item of the schedule (item-17 in the instant case) such finished goods cannot be further subjected to duty under the same item of the act. ..... is next argued on behalf of the firm that under the scheme of the act once goods are levied of excise duty 'the same goods' (referring to kraft paper and bitumen) unless the two are 'processed' to different finished goods, no duty can be levied under the act. .....

Commissioner of Income-tax, Andhra Pradesh Vs. Anantharam Veerasingaia ...

Court : Andhra Pradesh

Reported in : [1983]142ITR755(AP)

..... 271(1) has been deleted by the finance act, 1964). ..... whether, on the facts and in the circumstances of the case, the order of the appellate tribunal canceling the penalties under section 273(b) of the act for the assessment years 1957-58 and 1959-60 is sound in law ?' 2. ..... dealing with a similar obligation cast by the orissa sales tax act, the supreme court held in hindustan steel ltd. v. ..... state of orissa : [1972]83itr26(sc) , that penalty proceedings being quasi-criminal in mature, penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct, contumacious or dishonest, or acted in conscious disregard of its obligation. ..... 273 of the 1961 act can be taken in respect of the assessment years in question. ..... 139(2) of the act was served upon the assessee to file a return within a particular time which was subsequently extended. ..... 273 of the 1961 act are competent. ..... act, 1961 (meanwhile, the new act had come into force), calling upon the assessee to show cause why penalty should not be levied for failure to furnish the estimate of advance tax as required under s. ..... 28(1)(c) of 1992 act which spoke at the relevant time, of concealment of income or deliberately furnishing inaccurate particulars of income. ..... 18a(3) of the 1922 act. ..... act. .....

income-tax Officer Vs. Abdul Razack and ors.

Court : Andhra Pradesh

Reported in : [1990]181ITR414(AP)

..... , with effect from october 1, 1975, and later on amended by the income-tax (second amendment) act, 1981, with effect from july 11, 1981, the finance act, 1982, with effect from july 1, 1982 (see [1982] 137 itr 6), and the taxation laws (amendment) act, 1984, with effect from april 1, 1984, stood as under : '(1) a person shall not be proceeded against for an offence under section 275a, section 276a, section 276aa, section 276b, section ..... given our anxious consideration to the contentions, and we hold ultimately that the assessment should be completed before the proceedings, either by way of a penalty or a prosecution under chapter xxi and chapter xxii of the income-tax act, 1961, respectively, can be instituted and that although the finding in either of the said proceedings may not be binding on the other, it does not rule out the necessary of competing the assessment which is the sine ..... this section is substituted by the finance act, 1988, with effect from april 1, 1989. ..... - (1) if a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under this act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this act, be punishable, - (i) in a case where the amount sought to be evaded exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years .....

G. Gnanesha and Others Vs. Special Deputy Collector, Land Acquisition ...

Court : Andhra Pradesh

Reported in : AIR1994AP346; 1994(2)ALT117

..... division bench observed as follows:-- 'in this writ appeal the learned government pleaded submitted that the provisions of the urban land (ceiling and regulation) act can now be made applicable because it comes under the urban agglomeration act and under the said act any surplus land is to vest with the state government and therefore the government has filed this writ appeal and the relief sought for by ..... reasons we are not able to accede to the contention of the learned government pleader that the acquisition should be subject to the provisions of the urban lands (ceiling and regulation) act, when no such plea even was taken in the counter-affidavit and further when possession of the lands was taken even prior to the extension of the master-plan to these lands ..... ' defined in section 2(h) and referred in the definition of 'urban land' in section 2(o), including explanation (c) therein, is obviously a master plan prepared and in existence at the time of commencement of the act when by virtue of section 3 of the act, rights of the holder of the land under the act get crystallised and extinguish his right to hold any vacant land in excess of the ceiling limit. ..... when the said lands were taken over, they were purely agricultural lands and that they were not hit by the provisions of the urban land (ceiling and regulation) act, 1976 as the master plan was not extended to the said lands at that time. ..... stated therein: 'this issues with the concurrence of integrated finance vide their u.o. no. .....

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Zaibunnisa B ...

Court : Andhra Pradesh

Reported in : (1985)46CTR(AP)48; [1985]151ITR320(AP)

..... act, 1957, which was inserted by the finance act of 1976 with effect from april 1, 1977 ..... observed at pages 658 and 659 of the report as under : 'in my opinion the word 'appurtenant' occurring in the definition of 'building' in the act with which we are concerned is used in the broad, secondary and non-technical sense of 'relating to', 'usually enjoyed or occupied with' and 'adjoining' just noticed by me ..... ) 29, a case arising under the madras buildings (lease and rent control) act, the madras high court held that the word 'appurtenant' includes all structures of property abutting or adjacent to the main tenement or property, which are proper and necessary for its due enjoyment. 14 ..... rural district council [1938] 2 kb 508; 2 all er 168 (ca), which arose under the housing act, 1936, the meaning of the expression 'house' turned out to be significant. ..... above referred to that, if the expression is used in the act in a primary sense, then the meaning attached to that primary sense must be given irrespective of other ..... building as well as the entire extent of land was acquired by the government under the land acquisition act for construction of the office of the accountant-general. ..... the word 'building' is defined in the madras act as meaning 'any building or hut or part of a building or hut let or to be let separately for residential or non-residential purposes and includes : (a) the garden, grounds and outhouses, if any, appurtenant to such building, hut or part of such building, .....

Bhupatiraju Narasimha Raju Vs. the Commissioner of Gift Tax, Andhra Pr ...

Court : Andhra Pradesh

Reported in : AIR1966AP39

..... turning to the second limb, the assessee's liability is created by the charging section 8 which is in the following terms:'subject to the other provisions contained in this act, there shall be charged for every financial year commencing on and from the 1st day of april 1958, a tax hereinafter referred to as gift tax in respect of the gifts, if any, made by person during ..... these two cases, which have been referred to us under section 26(1) of the gift tax act, (18 of 1958), relate to three settlement deeds dated 20-5-1957, 11-10-1957 and 20-1-1959 executed by sri bhupatiraju venkata narasimha raju hereafter ..... under subsection (1) of section 6, where there is a gift within the meaning of the act, the market value 'of any property other than cash transferred' is the criterion for assessing ..... the questions are: (1) whether the transactions under the settlement deeds are gifts within the meaning of the act, irrespective of their legal effect, and (2) whether the assessee is liable to be taxed under the act in respect of the said transactions, irrespective of their legal effect.5. ..... the provisions of section 26 of the gift-tax act (hereinafter referred to as the act) are similar to those of section 33 of the income-tax act (xi of 1922) the scope of which was ..... gift is made, it must attract the provisions of the gift tax act unless it is exempted from its operation under any of its specific ..... viscount haldane in connection with the construction of income-tax act in minister of finance v. .....