full.
6. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the Revenue filed further appeal before the Tribunal which has been dismissed ... Board in the light of the recommendations of the Tax Reforms Committee headed by Prof. Raja J. Chelliah
Bench: H.L. Dattu
ORDER
H.L. Dattu, J.
1. A tax reform made for levy, assessment and collection of property tax by the State
Bench: H.L. Dattu
ORDER
H.L. Dattu, J.
1. A tax reform made, for levy, assessment and collection of property tax by the State
agricultural land, of individuals and companies; taxes on the capital of companies."
32. The power to tax "agricultural income" is allocated ... provincial autonomy.
33. Quoting from a passage in Indian Tax Reform (Report of a Survey) by Mr. Nicholas Kaldor, Sri Bhat contended that Mr. Kaldor
legal channels remain merely static, and also taking into consideration the Tax Reforms Commission report regarding the scale evasion of excise duty. There was also
base
tax... l'ia%bi.lit3{.eonseL§'u'ent upon the reduction in the rate of tax ... tax i'ef'omis have l:§3dUC€d:. the . taX'V
liability and lhei:efo1'e 7con1ptirisoii
State Transport Undertakings and roof top traveling is rampant.
216. The Tax Reforms Commission has examined this problem inconsiderable details and I quote ... consequent improvement in comfort and safety standards unlikely.
217. The Tax Reforms Commission has therefore, made a strong case for encouraging private operators to operate
State Transport Undertakings and roof top travelling is rampant.
216. The Tax Reforms Commission has examined this problem inconsiderable details and I quote "Inadequacy ... consequent improvement in comfort and safety standards unlikely.
217. The Tax Reforms Commission has therefore, made a strong case for encouraging private operators to operate
BRIEF HISTORY OF SERVICE TAX:
(a) The Finance Act, 1994 for the first time
introduced levy of Service Tax w.e.f. 1.7.1994. This ... statute was structured on the recommendation of Raja
Challaiah Committee on Tax Reforms, 1991. "....The source
of concept of Service Tax lies in economics
levy of Service Tax w.e.f. 1.7.1994. This
statute was structured on the recommendation of Raja
Challaiah Committee on Tax Reforms
