Advanced Search Results

Gallagher (Valuation Officer) (Respondent) Vs. Church of Jesus Christ ...

Court : House of Lords

Subject : MRTP

are entitled to exemption under the following provisions of paragraph 11 of Schedule 5 of the Local Government Finance Act 1988 (as amended), which appear under the heading “Places of religious worship, etc“: “(1) A hereditament is exempt … Gilmour v Coats [1949] AC 426, 449A said that it had been built up “not logically but empirically”). 10. Mr Sumption submitted that the House should depart from Henning’s case or at any rate not apply its

Lakshmi, Kozhikode Vs. the District Registrar (General), Kozhikode and ...

Court : Kerala

Subject : Land Acquisition

and that the provision stood as before, which made the executor to incur a higher liability. Though the Finance Act, 2006 was brought into force, the assent of the Governor was obtained only on 24.10.2006 and the same was … grand-son of her deceased son, is at the lesser rate of ‘2%’ for every ‘100/- as stipulated under Schedule 51(a)(i) of the Kerala Stamp Act (as amended), treating the beneficiary as a member of the ‘Family’ of … a lesser stamp duty, is not available to the case in hand. 10. The Finance Bill, 2010, admittedly, stands replaced by the Finance Act, 2010.

M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

Subject : Service Tax

DTH services were brought within the purview of service tax with effect from 16th June, 2005 by the Finance Act, 2005. Under Section 65 (105) (zk) of the Finance Act, as amended, DTH service is covered under the … 04.2012 B.N.MAHAPATRA,J.provisions In this writ petition, challenge has been made to certain of The “Entertainment Tax Orissa Entertainment Act, 2006”.), The Tax Act, 2006 Orissa (for Entertainment short, Tax (Amendment) Act, 2010 (for short, “E.T. Amendment Act, 2010”.) … Entry 92C/97 of List I and Entry 62 of List II, Seventh Schedule of the Constitution of India, to the extent entertainment tax is sought … unless he obtains permission from the Commissioner in the manner prescribed. (3a) xx xx xx Notwithstanding anything contained in sub-sections (2) and (3) where any

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

further amendments from time to time and prior to its reenactment with effect from 18th April, 2006 vide Finance Act 2006. As on 17th April, 2006, explanation 1 of Section 67 for the purpose of removal of doubt, was … have any power under the residual entry to impose tax on entries under List II of the Seventh Schedule of the Constitution. (iii) The Parliament cannot impose service tax on material or goods used in execution of … elements of works contract. The enforceability test is also not determinative. (vii) XXXXX (viii) Even in a single and indivisible works contract, by virtue of

Dcit, Spl. Range-i Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Eleventh Schedule at serial 9 & 10 are as below: 8. Entry 9 was later (w.e.f. 1-4-89 by Finance Act 1988) substituted by the words "projectors" i.e. to say Cinematographic films were taken out of the purview of … fact that the product being manufactured by the assessee came under the XI^th Schedule of the Act.2. Briefly, the facts of the case are that … filed by the Revenue is dismissed.Decisron pronounced in the open Court on conclusion of hearing on 9^th August, 2006.1. The following point of difference has been referred to me Under Section 255(4) of the Income-tax Act: Whether,

Deputy Commissioner of Income Tax Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)1113ITD624(Delhi)

at serial 9 and 10 are as below: 8. Entry 9 was later (w.e.f. 1st April, 1989 by Finance Act, 1988) substituted by the words 'projectors', that is to say cinematographic films were taken out of the purview … 2. Hon'ble Vice President Shri R.V. Easwar, sitting as a Third Member, vide his order dt. 5th May, 2006 has concurred with the view taken by the learned AM in favour of the assessee. Accordingly, the impugned … that the product being manufactured by the assessee came under the XIth Schedule of the Act.2A. Briefly, the facts of the case are that the … fact that the product being manufactured by the assessee came under the XIth Schedule of the Act.2A. Briefly, the facts of the case are that

Principal and Fellows of Newnham College in the University of Cambridg ...

Court : House of Lords

Subject : Service Tax

schemes of this kind. 5. The relevant provisions were inserted into Schedule 10 by section 37 of the Finance Act 1997: “2 … (3AA) Where an election has been made under this paragraph in relation to any land, … practice has taken place in the case before it …” 8. This judgment was delivered on 21 February 2006, a week after this case had been argued in the Court of Appeal. But, as Chadwick LJ noted … Kingdom has availed itself of this option in paragraph 2 of Schedule 10 to the Value Added Tax Act 1994: “Subject to sub-paragraph.…[(3AA)]…below, where an

M/s. Parle Agro Pvt Ltd. Vs. Commissioner Commercial Taxes Trivandrum

Court : Kerala

Subject : Service Tax

note that Section 6(1)(a), as it stood prior to the amendment brought about by the Finance Act of 2006, did not contain any reference to aerated soft drinks. By the Finance Act of 2007, Section 6(1)(a) was … of more than 10% and that it had been assessed as a 'Fruit Juice Based Drink' till the Finance Act of 2007 amended Section 6(1)(a) of the Act by specifying that aerated branded soft drinks excluding soda would … not mentioned under any other entry in the list or any other schedules and would therefore be chargeable to VAT @ 14.5%. Clarification was also … Juice Based Drink' containing fruit juice to an extent of more than 10% and that it had been assessed as a 'Fruit Juice Based Drink'

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance … available for delivery; there must be a consensus ad idem as to the identity of the goods; 8 2006 (3) SCC (1). 12 c. d. the transferee should have a legal right to use the goods- consequently … safe-keeping of the measurement equipment as is required by Attachment 3 to Schedule A of the Petroleum and Natural Gas Regulatory Board (Determination of Network … follows: “65(105) “taxable service” means any service provided or to be provided- xx xx xx (zzzzj) to any person, by any other person in relation

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Entry 54 of List II of Seventh Schedule of the Constitution, State enacted Tamil Nadu Value Added Tax Act, 2006. It was further submitted that as per section 2(33) of Tamil Nadu Value Added Tax Act and section … 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 … Complex, Nandanam, Chennai-600 035. 4.The Superintendent of Service Tax (S.I.R) - Group XI O/o the Commissioner of Service Tax SIR Cell, Service Tax Commissionerate, MHU