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Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and violative … from 1st June, 2007 as being ultra vires and violative of Article 14 of the Constitution of India.2. Chapter XIX-A was inserted in the Act by Taxation Law Amendment Act, 1975 with effect from 1st April, 1976. … the Act, the Supreme Court in C.I.T. v. B.N. Bhattacharjee : (1979) 4 SCC 121 observed:It is not inappropriate to state that the policy of

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter is … amendment came into force w.e.f. 01/06/07 vide Finance Act, 2007, whereby Sub-section 4A was inserted to Section 245D of the Act and obligation was casted … to examine afresh in accordance with law or to the assessing authority in view of proceedings initiated under Chapter-XIX-A on being held to be abated in terms of Section 245HA of the Act ?2. Except on few

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … 14 of the Credit Rules read with Section 75 of the Act. 4. To the show cause notice was enclosed Annexure “A”, in which it

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 859/2008 G.D.BUILDTECH P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 4116/2008 VISTAR CONSTRUCTIONS (P) LTD ..... Petitioner versus UOI ..... Respondent W.P.(C) 6058/2008 SKYLINE ENGINEERING CONTRACTS (INDIA)(P) LTD .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 859/2008 G.D.BUILDTECH P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 4116/2008 VISTAR CONSTRUCTIONS (P) LTD ..... Petitioner versus UOI ..... Respondent W.P.(C) 6058/2008 SKYLINE ENGINEERING CONTRACTS (INDIA)(P) LTD .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 859/2008 G.D.BUILDTECH P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 4116/2008 VISTAR CONSTRUCTIONS (P) LTD ..... Petitioner versus UOI ..... Respondent W.P.(C) 6058/2008 SKYLINE ENGINEERING CONTRACTS (INDIA)(P) LTD .....

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 859/2008 G.D.BUILDTECH P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 4116/2008 VISTAR CONSTRUCTIONS (P) LTD ..... Petitioner versus UOI ..... Respondent W.P.(C) 6058/2008 SKYLINE ENGINEERING CONTRACTS (INDIA)(P) LTD .....

Director of Income Tax (international Taxation) Vs. Income Tax Settlem ...

Court : Mumbai

Subject : Direct Taxation

June 2007, the provisions of Chapter XIXA of the Act dealing with the settlement was amended by the Finance Act 2007. Consequently, the above application for settlement filed by respondent Nos.2 to 11 were deemed to have been allowed … America. The Respondent Nos.2 and 5 to 10 are incorporated in British Virgin Islands while respondent Nos.3 and 4 are incorporated in United Arab Emirates. All the respondents have their principal place of management at Hong Kong.

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

Court : Mumbai

Subject : Service Tax

enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, … 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 … (4) STR 527 (Tri. Del.) (ii) Commissioner of C. Ex. Ludhiana vs. Dr. Lal Path Lab (P) Ltd., 2007(8) STR 337 (P and H) (iii) Commissioner of Customs, Central Excise vs. Federal Bank Limited, 2013 (29) STR

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

Section 65(105)(zzzza) introduced service tax in respect of works contract service with effect from 1st June, 2007 by Finance Act, 2007 and reads as under:―Taxable service‖ means any services provided or to be provided to any person, by any … as under:―SECTION67 Valuation of taxable services for charging service tax. - (1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall, … for UOI/R-1. Ms. Sonia Sharma, Sr. Standing Counsel for respondent No.2. W.P.(C) 4127/2008 CLARION PROPERTIES LTD. ..... Petitioner Through Mr. J.K. Mittal, Mr. Varun Prabhakar