Month: January 2002

Kerala H.C : This petition under Art. 226 of the Constitution of India challenges the imposition of service tax on the taxable service of advertising agency by Finance (No. 2), Act 1996.

High Court Of Kerala Zodiac Advertisers vs. Union Of India Fact 65(1A), FA 65(16)(d), Art. 14, Art. 19(1)(g) B.N. Srikrishna, C.J. & M. Ramachandran, J. O.P. No. 4842 of 1999 31st January, 2002 Counsel Appeared T. Karunakaran Nambiar, K.T. Shyamkumar & Rajesh Nambiar, for the Petitioner : P.S. Sreedharan Pillai & P. Gopinath, for the Respondent …

Rajasthan H.C : Where any motor-car, motorcycle, scooter or other moped is provided to the assessee by his employer for use by the assessee, otherwise than wholly and exclusively in the performance of his duties

High Court Of Rajasthan : Jaipur Bench Brigadier Narula vs. CIT Sections 16(i), proviso (ii), 17 Asst. Year 1978-79 Y.R. Meena & A.C. Goyal, JJ. IT Ref. Appln. No. 57 of 1984 31st January, 2002 Counsel Appeared None, for the Applicant : Anroop Singhvi, for the Respondent JUDGMENT BY THE COURT : On an application filed …

Rajasthan H.C : Whether, in the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee was entitled to claim the amount in question as deduction on account of difference in the exchange rate by devaluation on 22nd Dec., 1981, which was about two months after the close of the accounting year?

High Court Of Rajasthan : Jaipur Bench Dhadda & Co. vs. CIT Section 28 Asst. Year 1982-83 Y.R. Meena & A.C. Goyal, JJ. D.B. IT Ref. Appln. No. 55 of 1987 31st January, 2002 Counsel Appeared N.M. Ranka, for the Applicant : J.K. Singhi, for the Respondent JUDGMENT BY THE COURT : On an application filed …

Kerala H.C : Both these writ petitions under Art. 226 of the Constitution challenge the imposition of service-tax under the Finance Act, 1994 (‘the Act’), as amended by the Finance Act, 2001, on the taxable service provided by a photography studio or agency, in relation to photography, in any manner.

High Court Of Kerala Kerala Colour Lab Association vs. Union Of India Sections 1994FA 65(47), 1994FA 65(48), 1994FA 65(72)(zb), 1994FA 66, 1994FA 67, Art. 14, Art. 19(1)(g), Sch. VII, List II, Entry 60 B.N. Srikrishna, C.J. & M. Ramachandran, J. Original Petn. Nos. 23869 & 30256 of 2001 31st January, 2002 Counsel Appeared Smt. Nalini Chidambaram, …

Delhi H.C : Whether the Income-tax Appellate Tribunal (in short ‘ITAT’) is empowered to recall its order passed on merit in purported exercise of its jurisdiction under s. 254(2) of the IT Act is the question involved in this writ petition ?

High Court Of Delhi J.N. Sahni vs. Income Tax Appellate Tribunal & Ors. Section 254(2) Asst. Year 1973-74, 1974-75 S.B. Sinha, C.J. & A.K. Sikri, J. Civil Writ Petn. No. 1105 of 1979 31st January, 2002 Counsel Appeared Anoop Sharma, R.K. Raghwan & M. Husain, for the Petitioner : R.D. Jolly & Ms. Rashmi Chopra, for …

Rajasthan H.C : Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the addition made under s. 43B notwithstanding the fact that the assessee did not make the payment of outstanding sales-tax liability during the previous year relevant to the asst. yr. 1987-88 ?

High Court Of Rajasthan : Jaipur Bench CIT vs. Ram Singh Section 43B Asst. Year 1987-88 Y.R. Meena & A.C. Goyal, JJ. IT Ref. Appln. No. 24 of 1985 & 21 of 1995 31st January, 2002 Counsel Appeared J.K. Singhi, for the Applicant : Mahendra Gargia, for the Respondent JUDGMENT BY THE COURT : On an …

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the expenses of Rs. 23,698 incurred by the assessee in procurement of materials for exports, though no materials were actually procured and no export was actually done, could be allowed as a revenue expenditure, though such expenses have been incurred very much after the company has come into existence ?

High Court Of Rajasthan : Jaipur Bench CIT vs. Stones & Mineral Associated Ltd. Section 37(1) Asst. Year 1978-79 Y.R. Meena & A.C. Goyal, JJ. D.B. IT Ref. Appln. No. 37 of 1987 31st January, 2002 Counsel Appeared J.K. Singhi, for the Applicant JUDGMENT BY THE COURT : On an application filed under s. 256(1) of …

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the expenses of Rs. 23,698 incurred by the assessee in procurement of materials for exports, though no materials were actually procured and no export was actually done, could be allowed as a revenue expenditure, though such expenses have been incurred very much after the company has come into existence ?

High Court Of Rajasthan : Jaipur Bench CIT vs. Stones & Mineral Associated Ltd. Section 37(1) Asst. Year 1978-79 Y.R. Meena & A.C. Goyal, JJ. D.B. IT Ref. Appln. No. 37 of 1987 31st January, 2002 Counsel Appeared J.K. Singhi, for the Applicant JUDGMENT BY THE COURT : On an application filed under s. 256(1) of …
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