Court : Delhi
..... escalator, fire escape staircases or travelators; or (f) such other similar services . xxxx xxxx xxxx xxxx 10. that the respondent amended the finance act, 1994 w.e.f. 10.09.2004 through the finance (no.2) act, 2004 by introducing another taxable services as construction service (later on renamed as commercial or industrial construction services ) under sub-clause (zzq) ..... read with clause (29) and clause (39a) of section 65 of chapter v of the finance act, 1994 vide notification no.7/2003, dated 20.06.2003. to enlarge the scope of this taxable service, aforesaid provisions were amended by the finance (no.2) act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, ..... again by the finance act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the finance act, 2006, w.e.f. 01.05.2006 to .....
Tag this Judgment!Court : Delhi
..... escalator, fire escape staircases or travelators; or (f) such other similar services . xxxx xxxx xxxx xxxx 10. that the respondent amended the finance act, 1994 w.e.f. 10.09.2004 through the finance (no.2) act, 2004 by introducing another taxable services as construction service (later on renamed as commercial or industrial construction services ) under sub-clause (zzq) ..... read with clause (29) and clause (39a) of section 65 of chapter v of the finance act, 1994 vide notification no.7/2003, dated 20.06.2003. to enlarge the scope of this taxable service, aforesaid provisions were amended by the finance (no.2) act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, ..... again by the finance act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the finance act, 2006, w.e.f. 01.05.2006 to .....
Tag this Judgment!Court : Delhi
..... escalator, fire escape staircases or travelators; or (f) such other similar services . xxxx xxxx xxxx xxxx 10. that the respondent amended the finance act, 1994 w.e.f. 10.09.2004 through the finance (no.2) act, 2004 by introducing another taxable services as construction service (later on renamed as commercial or industrial construction services ) under sub-clause (zzq) ..... read with clause (29) and clause (39a) of section 65 of chapter v of the finance act, 1994 vide notification no.7/2003, dated 20.06.2003. to enlarge the scope of this taxable service, aforesaid provisions were amended by the finance (no.2) act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, ..... again by the finance act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the finance act, 2006, w.e.f. 01.05.2006 to .....
Tag this Judgment!Court : Delhi
..... escalator, fire escape staircases or travelators; or (f) such other similar services . xxxx xxxx xxxx xxxx 10. that the respondent amended the finance act, 1994 w.e.f. 10.09.2004 through the finance (no.2) act, 2004 by introducing another taxable services as construction service (later on renamed as commercial or industrial construction services ) under sub-clause (zzq) ..... read with clause (29) and clause (39a) of section 65 of chapter v of the finance act, 1994 vide notification no.7/2003, dated 20.06.2003. to enlarge the scope of this taxable service, aforesaid provisions were amended by the finance (no.2) act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, ..... again by the finance act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the finance act, 2006, w.e.f. 01.05.2006 to .....
Tag this Judgment!Court : Karnataka
..... is incorrect. the objective as stated by the cbdt is extracted below for ready reference. is beyond the circular no.8/2005 tax finance explanatory the provisions realting to fringe benefit tax act, notes2005on circular no.8/2005, dated298- 2005 19 the finance act, 2005 has introduced a new levy, namely, fringe benefit tax (hereafter referred to as fbt) on the ..... miscellaneous expenses so as to enable the employees to escape/reduce their tax liability; and disguised are (c) of the difficulty in the valuation of the benefits. 2.2 in india, prior to assessment year 1998-99, some perquisites/fringe benefits were included in salary in terms of section 17 and accordingly taxed under section 15 of ..... by the crown or by the state in the course of executing such office or employment. 67 perquisite means personal advantage and as used in schedule ii of para. 1 of the finance act, 1956, was held to include use of a car given to an, employee and return of wage reduction, viewed in that light, the .....
Tag this Judgment!Court : Supreme Court of India
..... provisions of this chapter were substituted for the previous expressions carrying various provisions of the act, by the finance (no.2) act, 2004, w.e.f. 01.10.2004. 10 sub-section (2) was inserted by the finance act, 2002. 11 sub-section (3) was inserted by the finance (no.2) act, 2004, w.e.f. 01.04.2005. 26 to in that sub-section ..... . 10.3.1. in yet another alternative, learned counsel for the appellant has referred to the amendment made to section 40(a)(ia) of the act by the finance (no.2) act, 2014, restricting and limiting the extent of disallowance to 30% of the expenditure and has submitted that the said amendment, being curative in nature and ..... dealing with curative amendment, relating more to the procedural aspects concerning deposit of the deducted tds, be applied to the amendment of the substantive provision by the finance (no.2) act, 2014. 19.6. we may in the passing observe that the assessee-appellant was either labouring under the mistaken impression that he was not required to .....
Tag this Judgment!Court : Supreme Court of India
..... law which had arisen before it, had been interpreted differently, by two or more jurisdictional high courts. (vii) section 260a was inserted in the income tax act by the finance (no.2) act, 1998, with effect from 1.10.1998. under section 260a, an appellate remedy was provided for, to raise a challenge to orders passed by the appellate ..... by the collector of central excise as an adjudicating authority, (b) against an order passed by the collector (appeals) under section 35a of the excise act (as substituted by the finance (no.2) act, 1980), (c) against an order passed by the board or the appellate collector of central excise under section 35 (as it stood before 21.8 ..... the post of collector of customs or central excise (level i), or equivalent or higher post, for at least 3 years. the finance (no.2) act, 1996 amended section 129(3) of the customs act, whereby it enabled the central government to appoint a person to be the president of the appellate tribunal. the central government could make .....
Tag this Judgment!Court : Delhi
..... fails to furnish the report within the said period, the settlement commission may make the order without such report.]. (1a) 72[omitted by the finance (no.2) act, 1991, w.e.f. 27-9-1991.]. (2) a copy of every order under sub-section (1) shall be sent to the applicant and to the commissioner. 73 [(2a) subject ..... proceedings under article 226 of the constitution, the petitioner challenges a notice issued by the respondents (hereafter called the revenue ) under section 153a of the income tax act ( the act ).2. the petitioner company is engaged in real estate business. its premises were searched on 22.9.2005, and other dates. it filed its return on wp( ..... . thereafter upon assumption of jurisdiction and the making of an admission order, it is the settlement commission alone which has exclusive jurisdiction under section 245f (2) of the act to pass orders in respect of the matters and related aspects. for this purpose, it exercises powers and functions of all income tax authorities.9. .....
Tag this Judgment!Court : Mumbai
..... convention. accordingly, the court ought to ascribe to the phrase the meaning given to it in section 115vb. 45. section 115vb falls under chapter xii-g, which was inserted by finance (no.2) act, 2004 with effect from 1.4.2005. the present appeal however, relates to the period prior thereto viz. ay 2001-2002. mr.kaka however, submitted that section 115vb is only ..... of slots (accommodation for each teu) payable whether or not those slots or spaces are actually used. in his judgment in the tychy (1999) 2 lloyd's rep.21) clarke lj said ' .... there is no distinction in principle between a slot charter and a voyage charter of a part of a ship. they are both in a sense charterers of a ..... . 1. these appeals under section 260-a of the income tax act, 1961 are against a common order of the income tax appellate tribunal dated 13.8.2008 in income tax appeal nos.1540/mum/05 and 2392/mum/06 pertaining to the assessment years 2001-2002 and 2002-2003. 2. by an order dated 29.9.2010, the appeal was admitted .....
Tag this Judgment!Court : Mumbai
..... convention. accordingly, the court ought to ascribe to the phrase the meaning given to it in section 115vb. 45. section 115vb falls under chapter xii-g, which was inserted by finance (no.2) act, 2004 with effect from 1.4.2005. the present appeal however, relates to the period prior thereto viz. ay 2001-2002. mr.kaka however, submitted that section 115vb is only ..... of slots (accommodation for each teu) payable whether or not those slots or spaces are actually used. in his judgment in the tychy (1999) 2 lloyd's rep.21) clarke lj said '.... there is no distinction in principle between a slot charter and a voyage charter of a part of a ship. they are both in a sense charterers of a ..... . 1. these appeals under section 260-a of the income tax act, 1961 are against a common order of the income tax appellate tribunal dated 13.8.2008 in income tax appeal nos.1540/mum/05 and 2392/mum/06 pertaining to the assessment years 2001-2002 and 2002-2003. 2. by an order dated 29.9.2010, the appeal was admitted .....
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