Judgment Search Results Home > Cases Phrase: national tax tribunal act 2005 Page 7 of about 106,037 results (0.185 seconds)

Suvasini Charitable Trust vs.government of Nct of Delhi & Anr.

Court : Delhi

..... be granted by the commissioner, in such manner and from such date as may be notified by him; (e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and (g) the name and address of the printer and first and last serial ..... been entered into between two or more persons or dealers to defeat the application or purposes of this act or any provision of this act, then the commissioner may, by order, declare the arrangement to be null and void as regard the application and purposes of this act and may, by the said order, provide for the increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement, whether or not such dealer or ..... resultantly, the default assessment orders of tax, interest and penalty issued under sections 32 and 33 of the dvat act, and the orders of the oha and appellate tribunal insofar as they create and affirm ..... in such a case contends that purchases have been made from a dealer who is registered with the department and itc is being claimed on the basis of tax invoices which fulfil the requirements of section 50 of the act read with rule 44 of the delhi value added tax rules, 2005 (herein after referred to as the rules ). ..... page 7 of 40 the national capital territory of delhi. ..... the government of national capital territory of delhi ( gnctd ) held .....

Damson Technologies Pvt. Ltd. Vs.commissioner of Trade & Taxes, Delhi ...

Court : Delhi

..... be granted by the commissioner, in such manner and from such date as may be notified by him; (e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and (g) the name and address of the printer and first and last serial ..... been entered into between two or more persons or dealers to defeat the application or purposes of this act or any provision of this act, then the commissioner may, by order, declare the arrangement to be null and void as regard the application and purposes of this act and may, by the said order, provide for the increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement, whether or not such dealer or ..... resultantly, the default assessment orders of tax, interest and penalty issued under sections 32 and 33 of the dvat act, and the orders of the oha and appellate tribunal insofar as they create and affirm ..... in such a case contends that purchases have been made from a dealer who is registered with the department and itc is being claimed on the basis of tax invoices which fulfil the requirements of section 50 of the act read with rule 44 of the delhi value added tax rules, 2005 (herein after referred to as the rules ). ..... page 7 of 40 the national capital territory of delhi. ..... the government of national capital territory of delhi ( gnctd ) held .....

M/S Meenu Trading Co. Vs.commissioner of Trade & Taxes, Delhi and Anr.

Court : Delhi

..... be granted by the commissioner, in such manner and from such date as may be notified by him; (e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and (g) the name and address of the printer and first and last serial ..... been entered into between two or more persons or dealers to defeat the application or purposes of this act or any provision of this act, then the commissioner may, by order, declare the arrangement to be null and void as regard the application and purposes of this act and may, by the said order, provide for the increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement, whether or not such dealer or ..... resultantly, the default assessment orders of tax, interest and penalty issued under sections 32 and 33 of the dvat act, and the orders of the oha and appellate tribunal insofar as they create and affirm ..... in such a case contends that purchases have been made from a dealer who is registered with the department and itc is being claimed on the basis of tax invoices which fulfil the requirements of section 50 of the act read with rule 44 of the delhi value added tax rules, 2005 (herein after referred to as the rules ). ..... page 7 of 40 the national capital territory of delhi. ..... the government of national capital territory of delhi ( gnctd ) held .....

Aparici Ceramica vs.commissioner of Trade & Taxes, Delhi and Ors.

Court : Delhi

..... be granted by the commissioner, in such manner and from such date as may be notified by him; (e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and (g) the name and address of the printer and first and last serial ..... been entered into between two or more persons or dealers to defeat the application or purposes of this act or any provision of this act, then the commissioner may, by order, declare the arrangement to be null and void as regard the application and purposes of this act and may, by the said order, provide for the increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement, whether or not such dealer or ..... resultantly, the default assessment orders of tax, interest and penalty issued under sections 32 and 33 of the dvat act, and the orders of the oha and appellate tribunal insofar as they create and affirm ..... in such a case contends that purchases have been made from a dealer who is registered with the department and itc is being claimed on the basis of tax invoices which fulfil the requirements of section 50 of the act read with rule 44 of the delhi value added tax rules, 2005 (herein after referred to as the rules ). ..... page 7 of 40 the national capital territory of delhi. ..... the government of national capital territory of delhi ( gnctd ) held .....

Solvochem vs.commissioner of Trade & Taxes, Delhi and Anr.

Court : Delhi

..... be granted by the commissioner, in such manner and from such date as may be notified by him; (e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and (g) the name and address of the printer and first and last serial ..... been entered into between two or more persons or dealers to defeat the application or purposes of this act or any provision of this act, then the commissioner may, by order, declare the arrangement to be null and void as regard the application and purposes of this act and may, by the said order, provide for the increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement, whether or not such dealer or ..... resultantly, the default assessment orders of tax, interest and penalty issued under sections 32 and 33 of the dvat act, and the orders of the oha and appellate tribunal insofar as they create and affirm ..... in such a case contends that purchases have been made from a dealer who is registered with the department and itc is being claimed on the basis of tax invoices which fulfil the requirements of section 50 of the act read with rule 44 of the delhi value added tax rules, 2005 (herein after referred to as the rules ). ..... page 7 of 40 the national capital territory of delhi. ..... the government of national capital territory of delhi ( gnctd ) held .....

Booz Allen and Hamilton Inc. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)11STJ135CESTAT(Bang.)alore

..... learned representative relies on the tribunal's judgment rendered in the case of commissioner of central excise, bhubaneshwar v.tyazhpromexport 2005 (157) elt 576 ..... prima facie, the ratio of the ruling rendered by the tribunal in the case of commissioner of central excise, bhubaneshwar v.tyazhpromexport (supra) applies to the facts of the case wherein in similar circumstances penalty imposed on foreign based company ..... they have agreement with the chief engineer, national highways, bangalore for institutional development strategy study for karnataka state highway improvement ..... of clause i(a) of the agreement, the chief engineer, national highways, bangalore had requested the assessee to provide certain consulting ..... considered the submissions made by both the sides.we find that from the tribunal's ruling relied on by the learned dr deals with customs house agent based in india while in the present case, the company is based in usa and offering consultancy services.the agreement clearly indicates that the service tax will be discharged by p.w.d. ..... learned dr relies on the ruling of the tribunal rendered in the case of trans (india) ..... circumstances penalty imposed by the original authority on foreign based company was set aside by the commissioner and the revenue's appeal was rejected by the tribunal's calcutta bench.3. ..... were under bonafide belief that the service tax has been discharged for consulting services by ..... been imposed under the provisions of section 78 of the finance act, 1994. .....

Snc-lavalin/Acres Inc. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)110TTJ(Delhi)13

..... was approved by learned cit(a).12.1 learned counsel for assessee submitted that since the assessee has made alternate plea to be governed by the provisions of it act in india and not by provisions of dtaa, since the tax is to be levied in accordance with the provisions of section 44d r/w section 115a or the act, the claim for deduction of expenses has become infructuous as section 44d prohibits allowance in respect of any expenses while computing the income by way ..... of goods or merchandise and other business activities in the following manner: if an enterprise has a pe in the other contracting state for the purpose of selling goods or merchandise, sales of the same or similar kind may be taxed in that state even if they are not conducted through the pe; a similar rule applies if the pe is used for other business activities and the same or similar activities are performed without any connection with the pe. ..... and transfer of a technical plan or technical design.8.15 learned counsel for assessee has placed reliance on the decision of mumbai bench of the tribunal in national organic chemical industries ltd v. dy. ..... oecd model tax convention on income and on capital condensed version 15th july, 2005 indicate that if an enterprise has a pe ..... ctt (2005) 96 ttj 765 (mumbai) and argued that the words "make available" used in the article indicate that not only the services should be technical in nature but should be such as to result in ..... ctt (2005) 96 ttj (bang) 211 : (2006) 5 sot 805 (bang .....

United States Vs. Kebodeaux

Court : US Supreme Court

..... , congress has enacted provisions of the uniform code of military justice (ucmj) that authorize members of the military to be tried before a military tribunal, rather than a state court, for ordinary criminal offenses, including sex crimes, that are committed both within and outside the boundaries of a military ..... 2 where an act or omission is subject to trial by court-martial and by one or more civil tribunals, the determination which nation, state, or agency will exercise jurisdiction is a matter for the nations, states, and agencies concerned, and is not a right of ..... morrison, supra, at 617 ( [w]e can think of no better example of the police power, which the [framers] denied the national government and reposed in the states, than the suppression of violent crime and vindication of its victims ); lopez, supra, at 561 ..... 26 (2005) (despite pre-sorna registration efforts, [t]he most significant enforcement issue in the sex offender program [was] that over 100,000 sex offenders, or nearly one-fifth in the nation are missing, meaning that they have not complied with sex ..... see morrison, state property tax implications for military privatized family housing program, ..... 301.48 (2005 and ..... 549 (2005 and supp ..... 20 (west 2005 and supp. ..... 7 19 307 (2005). ..... 36 (2005) ( ..... (2005) ..... 22, 23 (2005) (house report) (citing statistics compiled by the justice department as support for sorna s sex ..... 1, 22 (2005) ( in assessing the scope of congress authority under the commerce clause, we stress that the task before us .....

Commissioner of Income Tax Vs. National Institute of Aeronautical Engi ...

Court : Uttaranchal

Reported in : (2009)226CTR(Uttranchal)582; [2009]184TAXMAN264(NULL)

..... 260a of income tax act, 1961 (hereinafter referred as the act), is directed against the order dated 12.08.2005, passed by the income tax appellate tribunal (for short itat), delhi bench 'd' new delhi, whereby income tax appeal no. ..... purpose, registration cannot be refused accordingly on this ground.the above case also does not help the respondent in the present case, as it does say that the commissioner of income tax has to satisfy itself as to the genuineness of the activities of the trust or the society who has sought its registration under section 12aa of the ..... an activity for profit or not.having gone through the aforesaid case law, we do not find that it gives a right to every institution engaged in commercial activity, to get registered under section 12aa of the act, or bars the commissioner of income tax to examine the genuineness as required under section 12aa of the ..... an application under section 12aa of the act before cit, dehradun for grant of registration under section 12aa(1)(b)(i) of income tax act, 1961, in the prescribed form 10a ..... the appellant it is argued that it is not necessary for the commissioner of income tax to register a society under section 12aa, which is doing exclusively commercial activity. ..... the assessee / respondent - national institute of aeronautical engineering educational society, was allowed by the tribunal against the order dated 14.09.2004, passed by commissioner of income tax (for short cit), dehradun, under section 12aa(1)(b)(ii) of the act. 5. .....

M/S Abhipra Capital Ltd. Vs.deputy Commissioner of Income Tax (Investi ...

Court : Delhi

..... under section 260a of the income tax act, 1961 (act, for short) relates to assessment year 1996-97 and arises from the order of the income tax appellate tribunal ('tribunal' for short ) dated 28th january, 2005 in ita no.5352/del/1998.2. ..... during the period relevant to the assessment year 1996-97, the appellant had acquired membership of the national stock exchange, and as per the rules had paid an amount of rs.5,00,000/- to the said exchange as a non-adjustable deposit for acquisition of membership. ..... however, this was not accepted by the assessing officer, who held that the payment was non-recurring in nature and had given rise to an enduring benefit, as it was the initial payment for membership of national stock exchange, without which the applicant could not be given membership. ..... 5,00,000/- was like subscription fee paid to the national stock exchange, which should not be treated as capital expenditure.8. ..... it was incurred to acquire full right to trade as a member, as without acquiring membership of the national stock exchange, the assessee could not have acted as a broker.9. ..... it is an accepted and admitted position that rs.5,00,000/- was paid by the appellant-assessee to acquire membership of the national stock exchange. ..... dated 7th march, 2006, on the following substantial question of law:-" whether in the facts and circumstances of the case, the itat was correct in law in holding that members fee of rs.5 lacs paid by the appellant to the national ita6762005 page 1 of 8 3. .....