Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: supreme court of india Page 2 of about 7,695 results (0.171 seconds)

Abdul Hakeem m.A. Vs. Mahatma Gandhi University

Court : Supreme Court of India

..... to note that at the faming of act, the self financing institutions were not started by the government of kerala and universities. the state legislature has amended the act 1985 (vide act 9 of 1995) and certain provisions were included in the case of unaided colleges. slp(c)no.4251-4252 of 2018 abdul hakeem m. ..... appointed, after due sanction from the vice chancellor of the university, to short-list the applications received for the posts of lecturers. the appellants 2 and 4 were selected in the selection process so undertaken as lecturers in computer science and engineering and mechanical engineering respectively. thereafter, orders were issued ..... on 05.08.1997 has resolved to create the following teaching and non- teaching (technical) posts for the university college of engineering, thodupuzha: s. no.1 2.3.4. name of post lecturers in electronics & communication engineering lecturers in computer science & engineering lecturers in polymer engineering lecturers in mechanical engineering 5. .....

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

..... sub-sections including sub-sections (2) and (5) were omitted. the body of the sections now require every person liable to pay service tax to make ..... the levy of service tax altogether and by the finance act, 1998 all provisions in the finance act, 1994 including section 65 (41) sub-clause (m) relating to the levy of service tax on services provided by goods transport operators were omitted with effect from 16th october, 1998. by the finance act (no. 2), 1998, section 69 was also amended. the various ..... law this cannot be and is not disputed. the question is whether by enacting sections 116 and 117 of the finance act, 2000 and section 158 of the finance act 2003, the bases on which this court struck down rule 2(1)(d), (xii) and (xvii) of the service tax rules, 1994 had been displaced or removed.21. .....

State of Kerala and ors. Vs. M/S. Travancore Chemicals and Manufacturi ...

Court : Supreme Court of India

Reported in : 1998VIIIAD(SC)381; AIR1999SC230; JT1998(7)SC558; 1998(6)SCALE119; (1998)8SCC188; [1998]Supp2SCR651; [1999]112STC191(SC)

..... stage the power can be exercised and nor does the exercise of such a power make it amenable to the appellate or revisional provisions provided by the act. it is no doubt true that in certain enactments of other states the govt. has the power but such power is not unbridled. for example under section 49 of ..... be.(2) the commissioner may direct that the determination shall not affect the liability of any person under this act as respects any sale effected prior to the determination.(3) if any such question arises from any order already passed under this act or under the bengal finance (sales tax) act, 1941, as then in force in delhi, no such ..... before the commissioner has commenced assessment or re-assessment. furthermore sub-section 2 enables the commissioner to direct that the determination of the question shall not affect the liability of any person under that act in respect to any sale effected prior to the determination. no such safeguard or guideline as provided in said section 49 of the .....

Brij Lal and ors. Vs. Commissioner of Income Tax, Jalandhar.

Court : Supreme Court of India

Reported in : (2011)1SCC1

..... the additional amount of income tax payable on the income disclosed in the application exceeds one hundred thousand rupees." 6. section 245c(1) read with the proviso thereto, as 2 substituted by finance act, 2007 w.e.f. 1.6.2007, reads as under: 245c. (1) an assessee may, at any stage of a case relating to him, make an application ..... 1.6.2007. prior to its substitution, the proviso to section 245c(1), as substituted by the finance act, 1987, w.e.f. 1.6.1987 and later on amended by finance act, 1995, w.e.f. 1.7.1995, read as under: "provided that no such application shall be made unless,-- (a) the assessee has furnished the return of income which he ..... particulars as may be prescribed, to the settlement commission to have the case settled and any such application shall be disposed of in the manner hereinafter provided: provided that no such application shall be made unless,-- (a) the assessee has furnished the return of income which he is or was required to furnish under any of the provisions .....

The Asstt. Commissioner of Income Tax Vs. M/S. A.R. Enterprises

Court : Supreme Court of India

..... undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 of the act; (ii) the books of accounts or other documents or assets seized or requisitioned had been handed over to the assessing officer having jurisdiction ..... contained in chapter xiv-b come into play. this chapter, consisting of sections 158b to 158bh was inserted by the finance act, 1995 with effect from 1.07.1995. the heading of chapter xiv-b reads special procedure for assessment of search ..... the special leave petitions.2. this batch of six appeals, arises from separate judgments of the high court of madras in the appeals preferred by the revenue under section 260a of the income tax act, 1961 (for short the act ) rendered in tax case (appeal) nos.238 of 2000 on ..... itr 43.(sc) [11]. [2005]. 279 itr 12.(p&h) [12]. inserted by the direct tax laws (amendment) act, 1989, w.r.e.f. 1-6- 1988. [13]. inserted by the finance act, 2002, w.e.f. 1-6-2002.-.---------------------- 28 .....

D.N. Sanghavi and Sons Vs. Ambalal Tribhuwan Das

Court : Supreme Court of India

Reported in : AIR1974SC1026; (1974)1SCC708; [1974]3SCR55

..... vacant or is likely to fall vacant. the collector may then direct him to let or not to let it in accordance with the provisions of the act. section 39(2) gives preference to certain class of persons in the matter of letting. it is not necessary to mention them here. but the first proviso to section 39 ..... . the passage in his statement, earlier reproduced would seem to suggest that his notion of 'his business is inclusive of his brothers' business to which he may have no concern at all. so the possibility of his brothers' separate business being set up in the suit accommodation is not ruled out. however, we do not around our ..... matter of statutory construction. -and in 'such a case ail attempts at construction should converge on the statute at hand, lest die reasoning should become abstract and artificial, having no contact with reality. the high court has sought support from a decision of die erstwhile nagpur high court (rajniklal and co. v. vithal pandurang kawade air 1952 nag 312 .....

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

..... excise leviable under section 157 of the finance act, 2003 (32 of 2003);(ix) the service tax leviable under section 66 of the finance act; and(x) the education cess on taxable services leviable under section 91 read with section 95 of the finance (no. 2) act, 2004 (23 of 2004), paid on-(i) any input ..... education cess on excisable goods leviable under section 91 read with section 93 of the finance (no. 2) act, 2004 (23 of 2004);(vii) the additional duty leviable under section 3 of the customs tariff act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) and (vi);(viii) the additional duty of ..... additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978);(ii) the national calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001);(iii) the education cess on excisable goods leviable under section 91 read with section 95 of the finance (no. 2) act, 2004 (23 of 2004);(iv) the additional .....

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

..... control ormanagement of a municipal orlocal fund; or(iv) cantonment board as defined in section 3 of the cantonments act, 1924 (2 of 1924); 26. at the outset, it may be noted that prior to finance act, 2002, the said 1961 act did not contain the definition of the word 'local authority'. that word came to be defined for the first ..... (supra) followed by judgments of various high courts on the status and character of amc(s) is no more applicable to the provisions of section 10(20) after the insertion of the explanation/definition clause to that sub-section vide finance act, 2002.30. the question still remains as to why parliament has used the words 'municipal committee' and ..... high courts had taken the view prior to finance act, 2002 that amc(s) is a 'local authority'. that was because there was no definition of the word 'local authority' in the 1961 act. those judgments proceeded primarily on the functional tests as laid down in the judgment of this court vide para `2' in the case of r.c. jain .....

Indian Commodity Exchange Limited Vs. Neptune Overseas Limited

Court : Supreme Court of India

..... the stage of appeal, for the first time, that too by amending it after the order dated 23.7.2011 was passed wherein 16 the acts of respondent no.2 herein of siphoning off money and interlinked issues was stated to require investigation and an adverse finding resulted. however, to our mind, that is not ..... herein has not been determined thus, a cloud hangs over their conduct and that is all.2. we now turn to the forward contracts (regulation) act, 1952 (hereinafter referred to as the said act ; since repealed by the finance act, 2015),as the proceedings against the first two respondents herein emanated from the powers exercised under ..... the said act. the said act aimed to regulate certain matters relating to forward contracts, prohibition of options in .....

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ

..... ), (b) and (d) of clause 41 of s. 65, which are provided to any person by the person responsible for collecting the service tax.(2) with effect from the date notified under section 85 of the finance act (no.2) 1996 there shall be charged a service tax at the rate of five percent of the value of taxable services referred in sub-clauses (c ..... and requested to desist from including the mandapmam -keepers within the finance act. even though the said representations were duly acknowledged by respondent no.2, the same were not replied to.17. on 04.02.1998, the appellant filed writ petition no.1617 of 1998 challenging the provisions relating to mandapmam -keepers in the finance act, 1997 whereby the mandapmam - keepers were sought to be brought within .....