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The Commissioner of Income Tax Vs. Chemplast Sanmar Limited

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50, 90, 90A, 115JA(1), 115JAA, 115JAA(4), 115JAA(5), 115JB, 139(1), 140A, 143(1), 208, 209, 210, 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 295 and 295(2); Finance Act, 2006; General Clauses Act, 1897 - Sections 20; Land Reforms Act; Income Tax (19th Amendment) Rules, 2001; Income Tax Rules, 1962 - Rules 5 and 12(1)

Reported in : (2009)224CTR(Mad)211; [2009]314ITR231(Mad); [2009]180TAXMAN335(Mad)

Matched in: Advocate Pushya Sitaraman, Sr. Standing Counsel assisted by J. Narayanasamy, Adv. Venkatnarayanan, Adv. in T.C. Nos. 887/04, 2246, 2277, 2323, 2606, 2615 and 2656 of 2006, 10, 410, 717 and 1006 to 1008 of 2007 and 81 to 84, 245, 356, 543 and 578 of 2008, ;N. Quadin Hoseyn, Adv. in

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles … 2013; Section 231 of the Insolvency and Bankruptcy Code, 2016; Section 56, Petroleum and Natural Gas Regulatory Board Act, 2006; Section 154, Electricity Act, 2003; Section 27 of the Telecom Regulatory Authority of India Act, 1997; Section 61 of … Conditions of Service) Ordinance, 2021 as ultra vires Articles 14, 21 and 50 of the Constitution of India inasmuch as these are violative of the

Sri A.M. Gopalan and ors. Vs. Panchamy Pack (Kerala) Private

Court : Company Law Board CLB

Subject : Land Acquisition

Reported in : (2007)138CompCas117

made by the second respondent arranged financial facilities in favour of the Company through Sree Gokulam Chit and Finance Company Private Limited, to the tune of Rs. 250 lakh during the period between May, 1999 and October, … and administration of the affairs of the Company; (C.A. No. 82 of 2006); iii) to surcharge the respondents 2 to 5 for misapplication and misappropriation … the first instalment of which amounting to Rs. 50 lakh was forced to be remitted by the … share capital of M/s Panchamy Pack (Kerala) Private Limited ("the Company"), aggrieved on account of a series of acts of oppression and mismanagement in the affairs of the Company namely, (a) non-convening of annual general or board … to 8, have invoked in the present company petition, the provisions of Section 397, 398 and 402 of the Companies Act, 1956 ("the Act"), seeking

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Subject : Constitution

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

Bhandari, J.1. In all these writ petitions, a challenge has been made to the Chapter VII to Rajasthan Finance Act, 2006 (hereinafter referred to as 'the Act of 2006') and Rules framed thereunder, as well as consequential notification issued. … 2006. After the enactment, the Government even framed Rules on 25.9.2006 in exercise of the powers conferred by Section 61 of the Act of 2006. According to the petitioners, even the imposition of land tax pursuant to … Government can impose tax on lands and buildings and as per Entry 50 of the same List, the taxes on mineral rights are subject to

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 … procedural issue concerns the effect of two closure notices dated 20 June 2006 signed by Mr Peter Frost, an officer in the Anti-Avoidance Group (Investigation) … (the first two introduced by FA 1994, the last four substituted by FA 2001). The familiar provisions of section 50 of TMA 1970, relating to procedure before the Commissioners (now the First-tier Tribunal) were also amended by those

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

154, for any assessment year beginning on or before the Ist day of April, 2001.” 11 18. By Finance Act, 2006, Section 14A was numbered as sub­section (1) and after sub­section (1) sub­sections (2) and (3) were inserted w.e.f. 01.04.2007 … 2018 @ SLP(C) No. 23624 of 2016, C.A.No.1441 of 2018 @ SLP(C) No. 16185 of 2016, C.A. No. 5044 of 2016, C.A. No.5417 of 2016, C.A. No. 6019 of 2016, C.A.No.1442 of 2018 @ SLP(C)No.26278 of 2016,

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence that the respondent had wrongly … It was mandatory for the respondent to either follow Rule 2A of Service Tax (Determination of Value) Rules, 2006 or adopt Composition Scheme. The said Rule 2A and Composition Scheme do not allow the availment of CENVAT … to the Tribunal. Civil Appeal No.11330 of 2018 Page 49 of 64 50 7 Heard learned counsel for the respective parties at length. 8 The

Tannia Rikhy and Others vs Sunrider India Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

been brought under the ambit of Service Tax, with effect from 01.06.2007 by virtue of implementation of the Finance Act, 2007. The Defendants, requested the Plaintiff to expedite the payment of Service Tax with immediate effect, so as … that the amount of Rs.10,50,000/-, which was given to the Defendants as interest free security deposit in August 2006, would be handed over to the Plaintiff, when they vacated the Suit Property. 14. The Plaintiff also paid … Signed By:ANIL KUMAR BHATT Signing Date:21.05.2026 17:16:57 1. Regular First Appeal under Section 96 read with Order XLI Rule 1 of the Code of Civil

Standard Fireworks Industries Vs. Cce

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

Subject : Service Tax

Reported in : (2008)13STJ333CESTAT(Chennai)

Operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the Finance Act, 1994. They had not filed any service tax return either. The department issued a show-cause notice on 27.12.2000 … their favour by the apex court's decision in Commissioner of Central Excise, Meerut p- L.H. Sugar Factories Ltd. 2006 (3) STR 715 (SC) and a line of decisions of the Tribunal, one of which rendered by the … 27.12.2000 for recovery of service tax of Rs. 1,26,663/- with interest, under Section 73 r/w Section 71A of the Finance Act for the above period. … by the apex court's decision in Commissioner of Central Excise, Meerut p- L.H. Sugar Factories Ltd. 2006 (3) STR 715 (SC) and a line of

Core Minerals Vs. the Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

Value) Rules, 2006 will come into play only in a case that falls under Section 67(1)(iii) of the Finance Act, 1994, whereas the transaction in the present case falls under Section 67(1)(i) of the Finance Act, 1994. 4.7.