Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: uttaranchal Page 1 of about 108 results (0.110 seconds)

The Commissioner of Income-tax Vs. Mcdermott International Inc.

Court : Uttaranchal

Reported in : (2008)218CTR(Uttranchal)203; [2008]302ITR268(Uttaranchal)

..... record of assessing officer if the same is erroneous in law and prejudicial to the interest of the revenue. sub-section (4) of section 90 of the finance (no. 2) act, 1998, provides that appeals or references made by the declarant shall be deemed to have been withdrawn, and in the present case the appeal filed by the ..... here, the relevant provision of law applicable to the case. sub-section (3) and sub-section (4) of section 90 contained in chapter iv of the finance (no. 2) act, 1998, reads as under:(3) every order passed under sub-section (1), determining the sum payable under this scheme, shall be conclusive as to the matters stated ..... made to the designated authority under the provisions of section 89 of the finance (no. 2) act, 1998, and settlement order is passed under section 88 of aforesaid act, no matter covered under the settlement can be reopened as provided in sub-section (3) of section 90 of the finance (no. 2) act, 1998. admittedly, in the present case, a declaration is made by .....

National Federation of Insurance Field Workers of India and anr. Vs. U ...

Court : Uttaranchal

Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)

..... effect from april 1, 2002, was retrospective and therefore bad in law ?findings :issue no. 1 :13. at the outset, we may point out that the validity of section 17 ..... it is in breach of section 295(2)(c) of the income-tax act ?(iv) whether the impugned notification/rule is bad in law for non-compliance with the provisions of section 296 ?(v) whether the impugned notification/rule which came into force with effect from april 1, 2001, when the finance (no. 2) act of 2001 has come into force with ..... like club membership and credit card facilities did not constitute any substantial benefit. to put an end to such conflict, parliament inserted clause (vi) in section 17(2) by the finance act no. 14 of 2001 with effect from april 1, 2002, by stating that even the value of any other fringe benefit as may be prescribed by the central .....

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

Court : Uttaranchal

..... by all india federation of tax practitioners and ors. we hold that parliament has legislative competence to levy service tax by way of the impugned finance act, 1994 and finance (no. 2) act, 1998 under entry 97 of list i on chartered accountants, cost accountants and architects. we further hold that the above position now stands fortified ..... by the constitution (eighty-eighth amendment) act, 2003 which has inserted article 268a and entry 92c which clearly indicates that entry 60 of list ii and entry 92c of ..... 65] to mean any service provided to, inter alia, a subscriber by the telegraph authority in relation to a telephone connection. no provision of the u.p. act or the said finance act, 1994 or the constitution of india is brought to our notice to hold that rentals collected by dot from the subscriber cannot be .....

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

Court : Uttaranchal

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

..... and imposed penalty of rs. 1,34,500/- on the assessee for violating the provisions of section 70 of the finance act, 1994. aggrieved by said order dated 27.01.2004, passed by commissioner, central excise, appeal no. st/69/04-nb(s) was preferred by the respondent-assessee before the cestat, who vide its impugned order ..... of providing service of transport of goods. the assessee has service tax registration no. 207/stx/trans. operator/sre/98, as required under section 69 of the finance act, 1994. allegation against the assessee is that it violated the provisions of section 70 of the finance act, 1994, as it failed to furnish half yearly returns in the prescribed ..... appellate tribunal, new delhi (hereinafter referred as cestat), whereby appeal no. st/69/04-nb(s), filed by the assessee was allowed.2. 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 .....

Tata Elxsi Limited Vs. State of Uttaranchal

Court : Uttaranchal

Reported in : [2004]134STC403(Uttra)

..... use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.' [4. sub-sections by the u.p. act no. 31 of 1995 (with effect from 13-9-1985)]5. in the present matter it is not necessary to dissect various decisions of the supreme court cited before us as ..... the computers were supplied from outside the state of uttaranchal. before the assessing authority, petitioner placed reliance on the judgment of the supreme court in the case of 20th century finance corporation ltd. v. state of maharashtra reported in [2000] 119 stc 182 ; (2000) uptc 593. before the assessing authority, petitioner also relied upon judgment of the andhra ..... levies tax on the right to use any goods. however, in the case of 20th century finance corpn. ltd. [2000] 119 stc 182 the supreme court has held that the states in exercise of powers under entry 54 of list ii read with article 366(29a) cannot levy sales tax on the transfer of right to use goods, which .....

Welham Boys' School Society Vs. Central Board of Direct Taxes and Anr. ...

Court : Uttaranchal

Reported in : (2006)206CTR(Uttranchal)56; [2006]285ITR74(Uttaranchal)

..... been brought into force immediately. on the contrary, in clause (6) of the finance (no. 2) bill, 2004, introduced in the lok sabha on july 8, 2004, it was clearly stated that in section 12aa of the income-tax act, after sub-section (2) sub-section (3) shall be inserted with effect from the first day of ..... the power and jurisdiction of the commissioner of income-tax to withdraw the registration already granted. according to the petitioner, there was no provision under the income-tax act enabling or authorising the commissioner of income-tax to withdraw the registration already granted section 12aa. the petitioner further stated that, in case ..... boys preparatory school society vide registration certificate no. 227/57-58 issued by the registrar of societies, uttar pradesh. the name was later changed to welham boys' school society.2. the petitioner has been regularly filing returns under the income-tax act, 1961 (hereinafter referred to as 'the act'). in view of the charitable objects of .....

Unique Engineering Works Vs. Union of India (Uoi) and ors.

Court : Uttaranchal

Reported in : II(2004)BC241

..... bifr has taken steps to rehabilitate a sick industrial company, the authority of bifr is withdrawn by virtue of the impugned npa act, 2002. he contended that no opportunity is given to the borrower to prevent the secured creditor (banks and financial institutions) from handingover the borrower's assets to ..... and financial sector do not have a level playing field as compared to other participants in the financial markets in the world, there is no legal provision for facilitating securitisation of financial assets of banks and financial institutions. further, unlike international banks, the banks and financial institutions in ..... & reconstruction of financial assets and enforcement of security interest act, 2002 [hereinafter referred to for the sake of brevity as non-performing asset (npa) act, 2002]background facts :2. extraordinary and urgent situations demand extraordinary remedial measures particularly in economics and finance. with globalization, india has become a signatory to various .....

Dish T.V. India Limited and anr. Etc. Vs. State of Uttarakhand and ors ...

Court : Uttaranchal

Reported in : AIR2009Utr31; (2009)26VST649(NULL)

..... construed accordingly;the same definition of word 'broadcasting' has been adopted by the finance act, 2001 (with the following changes made vide finance act, 2003):'broadcasting' has the meaning assigned to it in clause (c) of section 2 of the prasar bharati (broadcasting corporation of india) act, 1990 (25 of 1990) and also includes programme selection, scheduling or presentation ..... section 4-b was also inserted to bring the video shows in public service vehicles and hotels under the net of entertainment tax. thereafter, vide u.p. act no. 28 of 1995, section 4-c was inserted to bring the proprietors of cable television network providing cable services under the net of the tax. the ..... to bring the dth service under the net of entertainment tax. the said amendment which is being quoted below was added in the bombay entertainments duty act, 1923, vide maharashtra act no. 20 of 2002:(b)....(vii) any payment made by a person to the proprietor of a direct-to-home (dth) broadcasting service by way .....

Tota Ram Panthari. Vs. Ratnambar Dutt Joshi and Others.

Court : Uttaranchal

..... the time of filing release application he was more than 75 years of age and his 32 years son has been shown as unemployed. similarly, the applicant no. 2 has been retired 15 years ago at the time of moving release application and he was settled at dehradun. both the courts below have failed to consider that ..... mention here that so far the questions, as to whether is there any relation as landlords and tenants in between the parties and whether provisions of u.p. act no. xiii of 1972 are attracted in the property in suit are concerned, these questions are not pressed by the petitioners. now three questions are remained to be ..... question is in dilapidated condition, which requires demolition. the learned appellate court, while giving such findings, has rightly considered the notices issued under section 263 of municipality act by the municipal board, kotdwar and also the order passed by the district magistrate directing one of the tenants mr. nihal singh to shift his business to another .....

Commissioner Income-tax and anr. Vs. Ongc Ltd. (No. 1)

Court : Uttaranchal

Reported in : (2009)223CTR(Uttranchal)318; [2009]309ITR244(Uttaranchal); [2009]179TAXMAN257(NULL)

..... under section 143(3) of the income-tax act, 1961.2. heard learned counsel for the parties.3. ..... (1) of section 44bb of the act contains the proviso quoted above which provides that ..... of the amounts specified in sub-section (2) shall be deemed to be the profits and ..... section (1) of section 44bb of the income-tax act, 1961, reads as under:44bb. (1) notwithstanding ..... 115a read with section 44d of the act.5. the question of law involved ..... assessee under section 44bb of income-tax act, 1961, while that of the revenue ..... section 44d of the income-tax act, 1961. section 44d contains a special ..... foreign companies. section 115a of the act provides the rates of tax on dividends ..... income-tax act, 1961, or under section 115a read with section 44d of the act 6. ..... -tax act, 1961, instead of 10 per cent chargeable under section 44bb of the act. the ..... 2 to clause (vii) of sub-section (1) of section 9 of the act. the said explanation 2 clause (vii) of sub-section (1) of section 9 reads as under:explanation 2 ..... income-tax act, 1961, .....