Month: April 2001

Madras H.C : The petitioners pray for a writ of declaration or any other appropriate writ or order in the nature of writ by declaring the provisions contained in s. 65(3) and s. 67(k) of the Finance Act, 1994 (‘the Act’) as amended in the year 1996 and r. 2(d)(viii) of Service Tax Rules as amended as unconstitutional and void

High Court Of Madras Airlines Agents Association vs. Union Of India Sections 1994FA 65(3), 1994FA 66, 1994FA 67(k), 1994FA 94, SER RULE 6(7) V.S. Sirpurkar & A. Kulasekaran, JJ. Writ Petn. No. 3358 of 1998, Etc. 30th April, 2001 Counsel Appeared Natarajan & M. Md. Ibrahim Ali, for the Petitioner : Chandrasekaran & K. Veeraraghavan, for …

Madras H.C : This judgment shall dispose of W.P. Nos. 1617 of 1998, etc., since all the writ petitions involve a commonquestion regarding the “constitutional validity” of the “service tax” levied on the “taxable service” provided to a client by a “mandap-keeper” in relation to the use of a “mandap” for social, official or business functions and also the other allied services.

High Court Of Madras Tamil Nadu Kalyana Mandapam Owners’ Association vs. Union Of India & Ors. Sections 1994FA 65(10), 1994FA 65(19), 1994FA 65(20), 1994FA 65(41), 1994FA 65(48)(m), 1994FA 67(1), 1997FA 88, 1998FA (No. 2) 116, Art. 14, Art. 248, Art. 366(29A)(f), SCH. VII, List II Entry 18, SCH. VII, List II Entry 49, SCH. VII, List …

Madras H.C : The cases which should have been filed are only three, as the questions referred are only for the three assessment years, viz., 1984-85, 1985-86 and 1986-87, as the Tribunal has rejected the prayer for reference of the questions for the years 1982-83 and 1983-84.

High Court Of Madras CIT vs. Shyam Enterprises (P) Ltd. Sections 32, 32A, 43(3) Asst. Year 1984-85, 1985-86, 1986-87 R. Jayasimha Babu & K. Gnanaprakasam, JJ. TC Nos. 441 to 445 of 1992 (Refs. Nos. 222 to 226 of 1992) 26th April, 2001 Counsel Appeared T. Ravikumar, for the Revenue : V. Ramakrishnan, for the Assessee …

Madhya Pradesh H.C : He submitted that on account of this omission on the important aspect the judgment which has been pronounced by the learned single Judge will have to be treated as incorrect and illegal. He submitted that it be set aside by passing appropriate judgment and order

High Court Of Madhya Pradesh : Indore Bench New Amir Iron Works & Anr. vs. Union Of India & Ors. Section 226(3) J.G. Chitre & Shambhoo Singh, JJ. LPA No. 413 of 2000 26th April, 2001 Counsel Appeared S.C. Bagadia i/b D. Chhabra, for the Appellants : Patankar with C.R. Karnik & S.G. Gaikward, for the …

Calcutta H.C : This writ petition is directed against order dt. 31st Dec., 1993, and order dt. 11th Aug., 1978, 31st Oct., 1979, 19th Dec., 1989, and the proceedings for charging interest under s. 220

High Court Of Calcutta Apeejay Industries Ltd. vs. CIT & Ors. Sections 220(2), 220(2A) Asst. Year 1973-74, 1974-75 Kalyan Jyoti Sengupta, J. Matter No. 432 of 1994 25th April, 2001 JUDGMENT KALYAN JYOTI SENGUPTA, J.: This writ petition is directed against order dt. 31st Dec., 1993, and order dt. 11th Aug., 1978, 31st Oct., 1979, 19th …

Madras H.C : In respect of the same assessee, for asst. yrs. 1976-77 and 1978-79, a question similar to the one now referred was considered by this Court in Taxcase.

High Court Of Madras B. Palaniswami vs. CIT Section 64(1)(vi) Asst. Year 1979-80 R. Jayasimha Babu & K. Gnanaprakasam, JJ. Tax Case No. 312 of 1986 25th April, 2001 Counsel Appeared P.P.S. Janarthana Raja, for the Assessee : T. Ravi Kumar, for the Revenue JUDGMENT R. JAYASIMHA BABU, J. : In respect of the same assessee, …

Madras H.C : the subsidy received by the assessee should not be deducted from the cost of the machinery for the purpose of depreciation and investment allowance

High Court Of Madras CIT vs. National Co-Operative Sugar Mills Ltd. Sections 4, 43(1) Asst. Year 1974-75, 1976-77, 1979-80, 1980-81, 1981-82 R. Jayasimha Babu & K. Gnanaprakasam, JJ. Tax Cases Nos. 259 to 263 of 1992 25th April, 2001 Counsel Appeared T. Ravikumar, for the Revenue : P.P.S. Janarthana Raja, for the Assessee JUDGMENT R. JAYASIMHA …
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