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State of West Bengal Vs. Afcon Infrastructure Ltd.

Court : Kolkata

Subject : Arbitration

interest at 76.06% of the overhead charge is contrary to public policy. There is no evidence of bridging finance availed by the claimant from the export import bank and the findings of the arbitrator in respect thereto … of contemporary records. As no claim has been made within the specified time, the same is voidable under Section 55 of the Contract Act. The claim being contrary to the procedure laid down could not have been entertained

Deputy Commissioner of Income Tax Vs. Indian Syntans Investments (P)

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)103ITD457(Chennai)

that there is change in law as regards the provisions of Section 148 of the Act by the Finance Act, 2006 with retrospective effect from 1st Oct., 1991 and with that change in law in the provisions of Section … to Section 9(1)(vi) held that transfer of technical know-how partakes the character of goodwill as mentioned in Section 55(2)(a) or the nature of royalty mentioned in Section 9(1)(vi). The AO found that it is a lump sum

P. Murugan Vs. The Registrar, Debts Recovery Appellate Tribunal and Ot ...

Court : Chennai

Subject : Land Acquisition

considered in the light of the general purpose of the Act itself". 101. In RBI v. Peerless General Finance and Investment Co. Ltd., [(1987) 1 SCC 424], it was observed, "that interpretation is best which makes the … which is plain and unambiguous. (xxx) In A.N.Roy Commissioner of Police v. Suresh Sham Singh reported in AIR 2006 SC 2677, the Hon'ble Apex Court held that, It is now well settled principle of law that, the … present writ petition has been filed. 9. Referring to second proviso to Section 18 of the SARFAESI Act, 2002, Mr.A.V.Arun, learned counsel appearing for the … Ansal Properties and Industries Ltd. v. State of Haryana [2009 (3) SCC 553] 180. Further, it is a well-established principle of statutory interpretation that the

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

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 the service tax net. The Finance Act, 2007 brought 7 new services under … be computed in accordance with the rules contained in the First Schedule.” 55 46. A reading of the aforesaid provisions makes it clear that when … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

Euro Rscg Advertising Ltd. and Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)9STJ56CESTAT(Bang.)alore

by the broadcasting agency.The Jurisdictional Commissioner confirmed a demand of Rs. 55,05,725/- in terms of Section 75(1) of Finance Act 1994. The details of the amount are given in Annexure II of Show Cause Notice. Interest under Section … discount components either from the client or from the Broadcasting agency.BPL Ltd. v. Commissioner of Service Tax, Bangalore 2006 (77) RLT 766 (CESTAT - Ban.) has held that the service tax is not liable to be paid

Commissioner of Income-tax and anr. Vs. Tata Coffee Ltd.

Court : Karnataka

Subject : ContractDirect Taxation

Acts : Income Tax Act, 1961 - Sections 55(2) and 260A; Finance Act, 1998; Contract Act - Sections 29; Madras Electrical Undertakings Acquisition Act, 1949

Reported in : (2010)229CTR(Kar)38

Feb., 2001 (Annex. A). The Tribunal further held that Section 55(2) of the Act had been introduced by Finance Act of 1998 and was applicable from the asst. yr. 1998-99 onwards and not to the assessment year in

Unnikrishnan T.a. vs Assistant Commissioner (Assessment)

Court : Kerala

for the petitioner, in reply, wouldsubmit that Section 55 of the KVAT Act has been amended by the Finance Act, 2023. It is submitted that, by virtue of the 2 nd proviso added to Section 55 of the

Association of Meat Importers and Exporters and Others Vs. Internation ...

Court : South Africa Supreme Court of Appeal

Subject : MRTP

Co-ordination. If the Minister accepted the report and recommendations of the Board he could request the Minister of Finance to amend Schedule 2 appropriately, which the Minister of Finance was permitted to do by notice in the … duty was initiated by ITAC on 16 September 2005,18and on 27 October 2006 ITAC gave notice in the Gazette that it had recommended that the … JJA CONCURRING) [1] This appeal concerns the validity of various anti-dumping duties imposed under the Customs and Excise Act 91 of 1964. The proceedings were prompted by the decision of this court in Progress Office Machines CC … and ITAC is then required to evaluate the merits of the application.8Various sections of the International Trade Administration Act are to come into effect only … to the Customs and Excise Act. Under s 55(1) goods specified in that schedule are, upon entry

Hm Treasury Vs. Ahmed and Others

Court : UK Supreme Court

Subject : Land Acquisition

the Security Council had decided that all States shall, among various other measures “ "(d) Prevent those who finance, plan, facilitate or commit terrorist acts from using their respective territories for those purposes against other States or … by the Prevention of Terrorism Act 2005, which received the Royal Assent on 11 March 2005, the Terrorism Act 2006 which received the Royal Assent on 30 March 2006 and the Counter-Terrorism Act 2008 which received the Royal … power to make Orders in Council which was conferred on them by section 1 of the United Nations Act 1946 ("the 1946 Act"). In each … rights and freedoms of individuals in domestic law. In that regard, article 55(c) states that the United Nations shall promote universal respect for, and observance

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against … two orders4 the commissioner confirmed the proposals in the notice (except the demand for the period from April 2006 to September 2006) accepting the fact that part of the demand has been raised @ 12.3% instead of … revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in