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Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

inflating their claims in respect of head office expenses. With a view to getting over these difficulties, the Finance Act has inserted a new Section 44C in the IT Act laying down certain ceiling limits for the deduction … Section 80-IA. In this regard he placed reliance on para 28 of the unreported order dt. 28th May, 2002 of the Chennai Bench of this Tribunal in Ponds (India) Ltd. v. IAC ITA No.2047/Mad/1988 for asst. yr. … of this Tribunal in Kwality Milk Foods Ltd. v. Asstt. CIT (2006) 102 TTJ (Chennai)(SB) 1 : (2006) 100 ITD 199 (Chennai)(SB) has taken the

Greater Bombay Co-op. Bank Ltd. Vs. United Yarn Tex. Pvt. Ltd. and ors ...

Court : Supreme Court of India

Subject : BankingConstitution

Acts : Recovery of Debts due to Banks and Financial Institutions Act, 1993 - Sections 2, 3, 17, 18, 31 and 34; Recovery of Debts due to Banks and Financial Institutions (Amendment) Act, 1965 - Sections 56; Maharashtra Co-operative Societies Act, 1960 - Sections 2(6), 2(10), 2(20), 18A, 36, 43, 44, 50, 55, 64, 72, 73, 78, 81, 83, 84, 88, 91, 91(1), 92, 94, 95, 97, 98, 101, 101(1), 102, 103, 104, 105, 107, 156 and 161; The Multi-State Co-operative Societies Act, 2002 - Sections 3, 22, 39, 40, 74, 83, 84, 99 and 101; Andhra Pradesh Co-operative Societies Act, 1964 - Sections 2, 9, 19, 30A, 31, 31A, 35, 47, 47(2), 50, 51, 52, 61, 61(1), 62, 63, 64, 65, 70, 70(2), 71, 71(1), 71(2), 72, 73, 75, 76 and 77; Banking Regulation Act, 1949 - Sections 2, 3, 5, 6, 20(2), 56 and 56(1); Banking Regulation (

Reported in : AIR2007SC1584; 2007(3)ALT1(SC); [2007]137CompCas63(SC); JT2007(5)SC201; 2007(3)KLT302(SC); 2007(3)MhLj434; 2007(5)SCALE366; (2007)6SCC236; 2007AIRSCW2325; 2007(3)AIRKarR406

under the Maharashtra Co-operative Societies Act, 1960 [for short 'the MCS Act, 1960']; The Multi-State Co- operative Societies Act, 2002 [for short ''the MSCS Act, 2002'']; and the Andhra Pradesh Co-operative Societies Act, 1964 [for short 'the APCS … of the amount is under Section 156 of the Act. Chapter X deals with liquidation of the societies. Section 102 empowers the Registrar to issue an interim order of winding up of the society. An appeal against the … context of enactment of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993. Under the Co- operative Societies Acts, there is a

Commissioner of Service Tax, Mumbai and Another Vs. P.N. Writer and Co ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

comes under the category of taxable service of ‘storage and warehousing’ as defined in Section 65(102) of the Finance Act, 1994 and therefore, they are liable to pay service tax on the said activity under Section 65(105)(zza) of

Glaxo Smith Kline Asia P. Ltd. Vs.assess. Auth. Special Zone Trade

Court : Delhi

Subject : Service Tax

2002. Further citing the case of Vikas Sales Corporation v. CCT (1996) 102 STC106SC, the Supreme Court had ruled that trade marks are goods, and … 41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Bikanerwala Foods Pvt. Ltd. Vs.uoi and Ors.

Court : Delhi

Subject : Service Tax

2002. Further citing the case of Vikas Sales Corporation v. CCT (1996) 102 STC106SC, the Supreme Court had ruled that trade marks are goods, and … 41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Sagar Ratna Restaurants Pvt. Ltd. Vs.vto (Ward 205) and Ors.

Court : Delhi

Subject : Service Tax

2002. Further citing the case of Vikas Sales Corporation v. CCT (1996) 102 STC106SC, the Supreme Court had ruled that trade marks are goods, and … 41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Mc Donalds India Pvt. Ltd. Vs.commissioner of T&t

Court : Delhi

Subject : Service Tax

2002. Further citing the case of Vikas Sales Corporation v. CCT (1996) 102 STC106SC, the Supreme Court had ruled that trade marks are goods, and … 41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

McDonalds India Pvt. Ltd. Vs.commissioner of Trade and Taxes

Court : Delhi

Subject : Service Tax

2002. Further citing the case of Vikas Sales Corporation v. CCT (1996) 102 STC106SC, the Supreme Court had ruled that trade marks are goods, and … 41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

proceeds of crime is involved in money-laundering.” 371 The Standing Committee of Finance then made some recommendations as follows: “The Committee recommend that the prescribed … 8 of the Suppression Of Unlawful Acts Against Safety Of Maritime Navigation and Fixed Platforms On Continental Shelf Act, 2002; Section 212 of the Companies Act, 2013; and Section 12 of the Anti-Hijacking Act, 2016. State Legislations:- Section 19 … respondent has rightly adverted to somewhat similar provisions in other legislations, such as Section 35 of FERA and Section 102 of 365 Customs Act including the decisions of this Court upholding such power of arrest at the inquiry

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2008)(126)ECC216

Tariff Act - Sections 107 and 108; Indian Aircraft Rules - Rules 2(49), 30, 134(1) and 134(1)(1A); Bihar Finance Act, 1981 - Section 13(1)Hemraj Gordhandas v. H.H. Dave, Assistant Commissioner of Central Excise and Customs, Surat 1969 (2) … exempt from payment of Basic Customs Duty under Entry No. 348 of Notification No. 21/2002-Cus dated March 1, 2002 (as amended) Held, it is only the basic material that is associated with the manufacturing process or that … reason that the Applicant does not satisfy the requirements of Condition No. 102, firstly because the Applicant is not directly concerned with the maintenance/repair of