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Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the tender … have been executed in in and covered by the schedule of rates. 52. A perusal of the impugned award rendered by the learned arbitrator clearly … 1. By this petition filed under section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned the arbitral award 28th April, 2011

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India … List I, import or export of goods under Entry 83 of List I, entry of goods under Entry 52 of List II or sale of goods under Entry 54 List II to name a few. Theoretically, of

Arjun Malhotra vs.commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

(1) with insertion of sub-section (2) with effect from 1st April, 1964. However, Section 52 was deleted/omitted by Finance Act, 1987 with effect from 1st April, 1988 in view of the judgment of the Supreme Court explaining both … for short) 1998-99 and 1999-2000, respectively. The afore-stated appeals were admitted for hearing vide order dated 15th July, 2005 on the following substantial questions of law:-"ITA No.406/2005 “(1) Whether the Income Tax Appellate Tribunal was correct in

Director of Income Tax, New Delhi vs.arjun Malhotra

Court : Delhi

Subject : Direct Taxation

(1) with insertion of sub-section (2) with effect from 1st April, 1964. However, Section 52 was deleted/omitted by Finance Act, 1987 with effect from 1st April, 1988 in view of the judgment of the Supreme Court explaining both … for short) 1998-99 and 1999-2000, respectively. The afore-stated appeals were admitted for hearing vide order dated 15th July, 2005 on the following substantial questions of law:-"ITA No.406/2005 “(1) Whether the Income Tax Appellate Tribunal was correct in

In Re: Dhv Consultants Bv

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)197CTRAAR105

Matched in: Citation (2005)197CTRAAR105

Commissioners for Her Majesty's Revenue and Customs (Appellant) Vs. To ...

Court : UK Supreme Court

Subject : MRTP

as "the most fundamental reform of personal tax administration for 50 years"). The changes were introduced by the Finance Act 1994 ("FA 1994") and took effect, for income tax and capital gains tax purposes, in 1996-97. Further amendments … facts are not materially different in relation to LLP1. On 30 June 2005 HMRC issued a notice of enquiry in relation to LLP2's partnership return. … or otherwise deal with any of the software in question." The various statutory conditions are brought together by section 52, which specifies the percentages for FYAs. It is common ground that LLP2 was a small enterprise. Originally HMRC

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

Court : Kolkata

Subject : Service Tax

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 … 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 … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … of ‘Service Provided from India contained in first leg of Rule 3(2)(a) of the Export of Service Rules, 2005. (b) Whether the CESTAT erred in not considering the alternative plea of the Appellants, that in the event … effect from such date as the Central Government may, by notification, appoint.” 52. We do not see as to how this Section can be of

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

Court : Mumbai

Subject : Service Tax

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 … Lab Pvt. Ltd. vs. Commissioner of C. Ex., Ludhiana, 2006 (4) STR 527 (Tri. Del.) (ii) Commissioner of C. Ex. Ludhiana vs. Dr. Lal Path

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Articles 142 and 304; Karnataka Sales Tax Act, 1957 - Sections 3, 3(1), 3(2) 3A, 5(1), 5(3), 5(5), 5(6), 5C, 6, 6(2), 12A, 21 and 22A; Karnataka Sales Tax (Amendment) Act, 1985 - Sections 5C; Karnataka Sales Tax (Amendment) Act, 1992 - Sections 5C ;Karnataka Taxation Laws (Amendment) Act, 1996 - Sections 6(2); Karnataka Sales Tax Rules - Rule 6(4); Income Tax Act, 1961 - Sections 52(2) and 119; ;Customs Act, 1962; Central Excise Act, 1944 - Sections 37B; ;Finance Act, 1964; Karnataka Taxation Laws (Second Amendment) Act - Sections 6(2); Customs Act, 1985 - Sections 151A

Reported in : [2006]145STC24(Kar)

:The understanding of the law at the earliest point of time of its enactment cannot be ignored. The Finance Act, 1964, amended Section 52(2) of the Income-tax Act, 1961 : this was understood in a particular manner by … Chemical's case : [2002]254ITR554(SC) .18. Commissioner of Central Excise, Bolpur v. Ratan Melting and Wire Industries, Calcutta : 2005(181)ELT364(SC) .The apex Court while reiterating the observations made in Kalyani's case [2005] 141 STC 116, however, has referred