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Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of … available, under section 76F of the Customs Act, 1962, it had been omitted in the Special Economic Zones Act, 2005. Section 30 of the present Special Economic Zones Act, 2005, which is equivalent to the erstwhile section 76F of … of goods, under Articles 245, 246 and 269 (3), read with Entry 92 A, List I, Schedule VII of the Constitution of India. While the

Dit (international Taxation), Mumbai Vs. Morgan Stanley and Co. Inc.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10A, 10B, 44BB, 44BBA, 92 to 92E and 92F; Finance Act, 2001; Finance Act, 2002; Income Tax Rules - Rule 10A to 10E

Reported in : (2007)109BOMLR1348; 2007BusLR58(SC); (2007)5CompLJ21(SC); (2007)210CTR(SC)419; [2007]292ITR416(SC); JT2007(9)SC1; 2007(9)SCALE1; (2007)7SCC1;

of P.E. was introduced in 1961 Act as part of the statutory provisions of transfer pricing by the Finance Act of 2001. In Section 92-F(iii) the word 'enterprise' is defined to mean 'a person including a P.E. of … of the DTAA on account of the services rendered by MSAS under the Services Agreement dated April 14, 2005 entered into by MSAS with the applicant and if so, the amount of income attributable to such PE.5.

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

268-A are introduced giving authority to the parliament to legislate on service tax; that Section 65(12) of the Finance Act, 1994 defines 'Banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. The learned … STR 3 (SC) and Gujarat Ambuja Cements v. Union of India : [2005]274ITR194(SC) and constitutional amendment to Entry 92-C to List I of VII Schedule under Article 268-A are introduced giving authority to the parliament to legislate

Sony India (P.) Ltd. Vs. Central Board of Direct Taxes and anr.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 16A, 55A, 92 to 92F, 119, 131(1), 133(6), 154(5) and 245E; Finance Act, 2001; Wealth Tax Act, 1957 - Sections 7; Income Tax Act, 1922 - Sections 23A; Constitution of India - Articles 14, 226 and 227

Reported in : (2006)206CTR(Del)157; [2007]288ITR52(Delhi)

high end products such as DVDs, Handy Cams, Play Stations and Projectors etc. for sale in India.3. The Finance Act, 2001 substituted the earlier Section 92 of the Income Tax Act 1961 ('Act') with Sections 92 to 92F … the usual period of 30 days. This led to the petitioner filing Writ Petition (C) No. 5301 of 2005. Pursuant to certain orders made by this Court in the said petition, the petitioner paid Rs. 2 crores

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

Finance Act, 2003 (32 of 2003); xxxxxxxxxxxx (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ) paid on- (i) any input or capital goods received in the factory of manufacture … of levy of Education Cess as the Education Cess is levied from 09.07.04 in terms of Section 91, 92 and 93 of the Finance Act, 1944. However, the Education Cess has been included in the Notification No.19/2004-CE

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

by it under Sub-section (1) pending sale thereof as indicated in Sub-section 92), the period of lease shall not exceed one year at a time … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships … of the Act of 1955 is to safeguard the interest of weaker sections of the society. Sections 42, 46-A and 49-A of this Act restrict

S.Somanathan Pillai vs the State of Kerala,

Court : Kerala

THIRUVANANTHAPURAM-695001. 2 THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE ADDITIONAL CHIEF SECRETARY FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 THE LAW SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADVS. SMT.ANIMA M, … Secretary of the State.2. The grievance of the petitioners is that while Section16(5) of the Right to Information Act, 2005 ('the RTI Act', for short) provides that the salaries and allowances payable to and other terms and conditions … Secretary of the State.2. The grievance of the petitioners is that while Section16(5) of the Right to Information Act, 2005 ('the RTI Act', for short)

Godrej Industries Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)8SOT417(Mum.)

the decisions in Tata Engg. & Locomotive Co. Ltd. v. Dy.CIT (2005) 92 ITD 111 (Mum.) and Royal Airways Ltd. v. Addl. DIT (2005) 98 … Government. During the period from December 1995 to February 1997, approvals had been granted by the Ministry of Finance after the respective due dates for payment of tax deducted at source. in the meantime, on the respective … was allowable to the assessee because the refund on account of TDS was not under the Income Tax Act and therefore, there is no provisions under the Income Tax Act to allow interest on such refunds. The … objecting in confirming that no interest was allowable to the assessee under section 244A in respect of the refund of excess tax deducted at source

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

plaster, cement, asbestos, mica or other similar materials not elsewhere specified or included" underwent a change under the Finance Act, 1997 and, accordingly, three sub-headings came into existence from 1.4.1997, of which SH 6807.20 covered "blocks, slabs, concrete … (supra) as affirmed by the Supreme Court vide Excon Building Material Mfg. Co. Pvt. Ltd. vs. CCE, Bombay 2005 (186) ELT 263 (SC), the learned counsel submitted that the assessee in that case had never claimed that … duty of over Rs.3 crores against the appellant under the proviso to Section 11A(1) of the Central Excise Act. He also imposed a penalty of

at and T Communication Services India (P) Ltd. Vs. Commissioner of Inc ...

Court : Delhi

Subject : Land Acquisition

show cause notice was issued by the A.O. Section 142(2A), before insertion of the first proviso by the Finance Act, 2007, w.e.f. 1.6.2007, did not contemplate any show cause notice. Even so the Supreme Court in the case … on behalf of the petitioner that the assessing officer referred the matter to the Transfer Pricing Officer under Section 92 CA of the Act on which the latter did make an addition of Rs.1.53 crores on account of