Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: gujarat Page 1 of about 1,508 results (0.240 seconds)

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

..... petitions, the court granted ad interim relief restraining the respondents from enforcing in any manner the provisions of section 88 of the finance act, 1997, and section 116 of the finance (no. 2) act, 1998, in so far as they levy service tax on services provided to the respective clients by consulting engineers, architects and ..... clause (48) of section 65 and collected in such manner as may be prescribed. (4) with effect from the date notified under section 116 of the' finance (no. 2) act, 1998, there shall be levied a service tax at the rate offive per cent. of the value of the taxable services referred to in sub-clauses(p), ..... civil engineers and architects have challenged the constitutional validity of section 88 of the finance act, 1997, and section 116 of the finance (no. 2) act, 1998, levying service tax on consulting engineers and architects and also on practising chartered accountants. 2. the gujarat institute of civil engineers and architects is a registered association of .....

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

..... be treated as belonging to the same class as the assessees who file appeals before the appellate tribunal. the seats of the appellate tribunal are very limited. when finance (no. 2) act, 1980 was enacted, the seats of the tribunal were only at delhi, bombay, madras and calcutta, whereas the commissioner (appeals) was almost in each and every ..... assistant solicitor general that if we look at the legislative history, it becomes clear that prior to finance act, 1980 the appeal lay only before the board of revenue or the collector of central excise (appeals) and there was no further appeal. only a revision lay before the central government. hence, after establishment of the ..... never raised before the delhi high court in the two reported decisions. 7.2 by prescribing a shorter period of limitation and also prescribing only a limited power of condoning delay for the appeals under section 35(1) of the act, no objective is sought to be achieved. objectives like early disposal of appeals, collection .....

Barkha Investmnt and Trading Co. Vs. Commissioner of Income Tax

Court : Gujarat

Reported in : (2006)200CTR(Guj)342; [2006]281ITR316(Guj)

..... of the explanation to sub-section (8) of section 40a of the act a 'financial company' means - (i) a hire purchase finance company; (ii) an investment company; (iii) a housing finance company; (iv) a loan company; (v) a mutual benefit finance company; and (vii) a miscellaneous finance company. the present controversy centres around the definition of an 'investment company ..... on which the tribunal had placed reliance are in context of section 23a of the indian income tax act, 1922 (the 1922 act) and had no relevance as the language employed by the said provision was different from the one which was under consideration. he placed reliance on the ..... the directions issued by the rbi, it was submitted that the assessee company had already been held to be an investment company as defined in paragraph no. 2(1)(i) of notification dated 20th june, 1977; and the tribunal had erred in ignoring this piece of evidence. mr. shah submitted that various decisions .....

Gujarat State Khadi Gramodyog Board Vs. Gujarat State Khadi Gramodyog ...

Court : Gujarat

Reported in : (2005)1GLR24

..... is established in the year 1973 in the state of gujarat and has been receiving 100 % finance from the state government, under section 2(a) of the said act. therefore, it is clear that it is a statutory board, its creation is statutory and its creator is, respondent no.2- state of gujarat, having full and complete managerial and monitoring command.53. for the first ..... statutory one, it is under the direct control, authority and monitoring of the respondent no.2- state of gujarat.9. the statutory frame of the act, rules and regulations, the mechanism of the administration of the board, and the transactions and the dependence of the board for funds and finance for the administration of the board and its activity, it becomes quite unambiguous and .....

Lok Adhikar Sangh Vs. State of Gujarat

Court : Gujarat

Reported in : (2002)2GLR741

..... in its order dated 7.8.2000, the court has recorded the assurance given by then additional advocate general to the effect that without constraint of time and finance, fire safety measures shall be provided. state to report within 21 days about the fire safety measures in its buildings.(10). the state, amc and auda ..... remain in the buildings round the clock, were not provided with fire safety measures. assurance was given to the court that without the constraint of time and finance, fire safety measures shall be provided. till today, on behalf of the state, nothing is placed on record to indicate that in all government buildings either ..... per instructions issued by the state government and neglected to act in accordance with law. (as per report submitted by dr. manjula subramaniam, principal secretary, urban housing development) which makes it clear that no steps have been taken for non implementation of regulation 6.2. auda has not insisted for fire safety measures though mr. b.k. .....

Manjulaben Prakshbhai Sarvaiya Vs. State of Gujarat and Another

Court : Gujarat

..... procedure, it goes without saying that the case of the respondent no.2 must fall within the four corner of the said provisions. reference to the hindu marriage act or to the hindu adoption act, 1966, therefore, will not be appropriate, particularly, when there is no ambiguity in the provisions of subsection( 1) of section 125 ..... the custody of jahnvi remained with the petitioner. (7) one miscellaneous civil application no.75 of 2008 was filed in the court of the learned principal district judge, bhavnagar by the respondent no.2 herein under section 7 of the guardian and wards act for the custody of jahnvi. (8) the learned additional district judge, bhavnagar ..... jahnvi remained with the petitioner herein. 3.3. the respondent no.2, the father of prakashkumar, preferred an application being the miscellaneous criminal application no.75 of 2008 in the court of the district judge, bhavnagar under section 7 of the guardian and wards act for the custody of jahnvi. the learned additional district judge .....

Commissioner of Income Tax Vs. Shambhulal C. Bachaniwala

Court : Gujarat

Reported in : [2000]108TAXMAN515(Guj)

..... accordingly, rendered its decision.6. so far as the application is concerned, the tribunal pointed out the amendment in section 158ba of the act with retrospective effect from 1-7-1995 by the finance (no. 2) act, 1998, which reads as under:'158ba. assessment of undisclosed income as a result of search.-(1) notwithstanding anything contained in any other ..... provisions of this act, where after the 30-6-1995, a search is initiated under section 132 or books of account, other ..... assessing officer estimated undisclosed income at the rate of 12.40 per cent of the turnover. the assessing officer has noted in paragraph 12.2 as under:'although no direct information as to their volume of business outside the books is available, there is a case to estimate such income outside books with reference .....

Commissioner of Income Tax Vs. Bhavnagar Bone and Fertiliser Co. Ltd.

Court : Gujarat

Reported in : (1987)59CTR(Guj)116; [1987]166ITR316(Guj)

..... right in law in holding that the assessee was an 'industrial company' within the meaning of clause (c) of sub-section (6) of section 2 of the finance (no. 2) act, 1971 2. whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in law in holding that the amount ..... is, assessment year 1971-72, claimed that it was an 'industrial company' within the meaning of clause (c) of sub-section (6) of section 2 of the finance (no. 2) act, 1971. the income-tax officer, however, following his decision in the earlier years rejected the claim of the assessee-company. the appellate assistant commissioner, before ..... in the various decisions helps it in reaching the conclusion that the assessee-company was an industrial company within the meaning of the aforesaid provisions of the finance (no. 2) act, 1971. the tribunal has also not properly appreciated the various clauses of the agreement entered into between the assessee-company and the bhavnagar firm. prima .....

Pankaj Oil Mills Vs. Commissioner of Income-tax, Gujarat

Court : Gujarat

Reported in : AIR1978Guj226; [1978]115ITR824(Guj)

..... central board of revenue had put too rigid and restrictive an interpretation on this provision, which is not in accord with the spirit of the assurance given by the finance minister. it does not, therefore, surprise us that the assessing officers have also taken an unduly narrow view in the matter and the genuine businessmen have been put ..... tins, since the hedging transactions must be in respect of raw materials so far as the manufacturers are concerned. in view of our answer to question no. 2, we need not answer question no. 1 and leave it to the tribunal to apply the circular and give benefits thereunder so far as may be consistent with the order made in this ..... . it was stated that even such a transaction was taken by the assessing officers to fall within the mischief of the explanation 2 to section 24(1) of the income-tax act on the ground that there was no actual delivery of the twenty bales. we are certain that this extreme view could never have been the intention of the legislature, .....

Mohit Shantilal Shah Vs. Commissioner of Income-tax

Court : Gujarat

Reported in : [2000]241ITR28(Guj)

..... were taxable receipts and accordingly, demand was raised. the assessee filed an appeal against the said assessment of 25th january, 1999. during this period, with the enactment of finance (no. 2) act of 1998 which came into affect w.e.f. 1st april, 1998, the provisions popularly known as kar vivad samadhan scheme (for short 'kvss' hereinafter) came into ..... 31st december, 1998. on such declaration being made, the amount payable by such assessee shall be determined by designated authority in terms of s. 88 of the finance (no. 2) act of 1998; on the payment of which, the assessee would obtain certain immunities, to which we shall refer later and were to be discharged from all liabilities in ..... are made, only can be said to be modification of tax, interest or penalty so determined for the purpose of kvss under s. 87(m) of the finance (no. 2) act of 1998, but it cannot take within the ambit determination of tax liability under s. 143(3) for the first time as modification of intimation under s. .....