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Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

marketing of service provided by the client; orThe term 'business auxiliary service' was inserted in the Act by Finance Act, 2003 which came into force on 01.07.2003. The term 'business auxiliary service' includes services as a commission agent, but … and marketing of lottery tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the … prohibited, the State in exercise of its executive power contained in Article 162 of the Constitution of India may also have the power to conduct

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

judgment of L H Sugar Factories, the Tribunal has taken note of all the amendment carried out by Finance Act, 2003 introducing amendment in section 73. 8. In view of the above, as the issue stand settled till the

Commissioner of Wealth Tax Vs. Mohan Exports India P. Ltd.

Court : Delhi

Subject : Direct Taxation

favour of the Assessee. Therefore it was not an 'asset' under Section 40 (3) of the WTA Nos. Finance Act 1983. The CIT (A) accepted the above plea and held that the value of the land at 8 … S. Muralidhar, J. 1. These appeals by the Revenue are directed against a common judgment dated 29th September 2003 passed by the Income Tax Appellate Tribunal ( ITAT ) in WTA Nos. 180, 181, 431 and 691/Del/96 … Supreme Court in Nawab Sir Mir Osman Ali Khan v. CWT (1986) 162 ITR 888 was not applicable in the facts of the case. It

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under the … the affairs of the principal generally conferring necessary authority upon another - 162 - person. A deed of power of attorney is executed by the … …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) - 2 - This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 30.05.2008 passed in ITA No.468/BNG/2006, for the assessment year

Futura Fibres and Futura Polymers Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

as validly and effectively taken or done" vide Section 117 of the Finance Act, 2000. Later on, the Finance Act, 2003, made certain amendments to the Service Tax provisions of the Finance Act, 1994, whereby the aforesaid assessees were

Honeywell International (India) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)108TTJ(Delhi)924

the profit of the other unit/business, if any, as per Section 70 of the Act.Prior to amendment by Finance Act, 2003 with retrospective effect from 1st April, 2001, provision of Sub-section (6) of Section 10A of the Act provided … to the Finance Act, 2000, issued vide Circular No. 794 dt. 9th Aug., 2000 by the CBDT, [(2000) 162 CTR (St) 9] explained the provisions relating to tax holiday, inter alia, under the newly substituted Section 10A

Commissioner of Income Tax, Kolkata Vs. M/S. S.R. Batliboi and Associa ...

Court : Kolkata

Subject : Direct Taxation

of the assessment by the A.O.We do not agree with the Ld. D.R.that after the amendment by the Finance Act, 2003, non filing of instrument of partnership deed along with the return will make the claim of the assessee … deed along with the return was not fatal and therefore, did not attract the consequences laid down in Section 185 of the Income Tax Act. Aggrieved by the order of the learned Tribunal, the revenue has come

IAE International Aero Engines AG, Represented herein by its Attorney, ...

Court : Karnataka

Subject : Education

on 26/03/2012. Company Petition No.121/2012 and Company Petition No.122/2012 - RRPF Engine Leasing Limited and Rolls-Royce and Partners Finance Limited Vs. UBHL. 24. The petitioner - Company (in Co.P.No.121/2012) incorporated under the Laws of England is engaged … it had sanctioned credit limits to M/s. Deccan Aviation Limited since October 2003 and further credit limits were also sanctioned to KFAL since November 2005 … ("KFA") filed a winding up petition against UBHL, being Company Petition No. 162 of 2013. The Consortium's claim arises out of a purported Corporate Guarantee … This Company Petition is filed under Section 439(1)(b) r/w Sections 433(e), 433(f), 434 and 450 of the Companies Act, 1956, praying to order that the Respondent Company be wound up under Section 433 of the Companies Act,

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign … demand (see especially the judgment of Mummery LJ at paras 152 to 162). 65. In the present case the Court of Appeal addressed this issue

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … (1969) 3 SCC56(para7) 110 (2013) 6 SCC476(paras 50, 51, 66 and70) 111 2003 (2) BCLR128(CC) (South African Constitutional Court) 112 2007 (1) BCLR47(CC) (South African … SCC201(paras 8, 9 and13) 161 (2002) 3 SCC496(para10) 162 AIR1961SC1519163 AIR1991SC1216(paras 6 to10) 164 (supra at 46, … Parliament commensurate with modern safety norms; and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible in law.9. Before we begin the … 229 d) Procedure during decision- 230-265 making process and Public Hearing under Section 11A e) Quasi Legislative Function 266-273 f) Post change in land use