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M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

Subject : MRTP

PRAYING TO STRIKE DOWN THE PROVISIONS OF CHAPTER XII-H INSERTED IN THE INCOME TAX ACT, 1961 BY THE FINANCE ACT, 2005 WITH EFFECT FROM14.2005 AS OFFENDING THE PROVISIONS OF ARTICLE14OF THE CONSTITUTION OF INDIA AND AS BEING BEYOND THE … R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE6h DAY OF DECEMBER , 2019 BEFORE THE HONBLE MR.JUSTICE P.B. BAJANTHRI W.P. NO.26037/2005 c/w W.P.NO.4464/2007 AND W.P.NO.27087/2005(IT) IN W.P.NO.26037/2005BETWEEN :1. M/S T.T.K.PRESTIGE LTD.,

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … information has been provided to an applicant, he would have to proceed against the authorities under the RTI Act, 2005. An incorrect response under the RTI Act cannot affect the proceedings initiated under the Finance Act, 1994. The … In The High Court At Calcutta Constitutional Writ Jurisdiction Original Side WP912of 2013 Simplex Infrastructures LTD.-Vs.Commissioner of Service Tax, Kolkata Before For the Petitioner :

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … No costs. Finance Act, 2003 - Section 154 - Cases Referred: R.C.Tobacco Pvt.Ltd Vs Union of India , 2005-SCC-7-725 … Eastern Region with effect from that date categorized pan masala covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act,1985 (hereinafter … with a challenge to the notifications No.11/2007-CE dated 01.03.2007 and No.21/2007-CE dated 25.04.2007. Whereas, by the former the applicant was aggrieved by the withdrawal of

In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2007)289ITR369AAR

scope of FBT, it will be apposite to refer to the material provisions of the Act. By the Finance Act, 2005 Chapter XII-H which comprises of Sections 115W to 115WL, was inserted in the Act w.e.f. 1st April, 2006. 115WA. … be called in aid to claim relief provided therein. [Para 10] It is interesting to note question No. 24 and answer thereto in the said Circular No. 8, dt. 29-8-2005.That question deals with the case of a

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in … charge on a chargeable event, which might be the occasion on which an employee's shares became freely disposable (Chapter 2) or the occasion of the exercise of conversion rights (Chapter 3). The third legislative purpose is to eliminate … Part 7. Timber Products' appeal from a revised determination dated 3 November 2005 was dismissed by a single Special Commissioner (Mr Demack) by a written

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, … tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … runways; (iii) site formation activity undertaken at roads. The dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax … J. 1. On the above writ petition, we had granted Rule on 22nd February, 2016 and directed that it be heard along with Central Excise

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

in life insurance under the life insurance service, whereas this service was introduced in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under … Report, which deliberated on the subject matter of Article 366(29-A), dealt with sales by associations to members under Chapter 1-D. of the Report. It began by referring to Enfield India Ltd. (supra) and then referred to Young … OF2019WITH CIVIL APPEAL No.7789 OF2019(D.NO.20271 OF2019 JUDGMENT R.F. Nariman, J.C.A. No.4184 of 2009 1. This Appeal arises out of a reference order by a Division

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … the Customs Excise & Service Tax Appellate Tribunal, Circuit Bench at Cochin in Final Order No. 477 of 2005, Appeal No. ST/36/2004 was allowed. 3. The basic fact of the matter is not in dispute. Appellant herein … the rate specified in Section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable … pay any interest on the amount of tax due to the respondent. 2. The question involved in this appeal arises out of a judgment and

Bank Mellat Vs. Her Majesty's Treasury

Court : UK Supreme Court

Subject : Land Acquisition

that the Treasury refuse to disclose to appellants or their legal representatives, commonly referred to as "closed material". Chapter 2 of Part 6 is closely modelled on the Schedule to the Prevention of Terrorism Act 2005. Section 67(3), … provisions and procedural rules of the Supreme Court 30. The Supreme Court was created by the Constitutional Reform Act 2005 ("the 2005 Act"). Section 40(2) of the 2005 Act states that "[a]n appeal lies to the Court from … suggests, is concerned with enabling steps to be taken to prevent terrorist financing and the proliferation of nuclear weapons, and thereby to improve the security

The Commissioner of Income-tax. Vs. Shri Bharat R. RuiA.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(3), 43(5) ; Securities Contracts (Regulation) Act, 1956 - Sections 2(ac), 2(h), 18A ;

speculative business. 6) Mr. Gupta further submitted that clause (d) inserted to the proviso to Section 43(5) by Finance Act, 2005 specifically provides that with effect from 1/4/2006 exchange permitted derivative transaction shall not be deemed to be a … is, whether the derivative transactions fell outside the scope of main Section 43(5) of the IT Act. 25) Chapter IV of the Act contains provisions relating to the computation of profits and gains of business or profession. … 1) This appeal was admitted on 21/12/2010 on one question of law, which at the hearing of the appeal,