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M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. … the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. … may not re-consider the same now at this length of time at the instance of the Revenue, more particularly, when the 12 Revenue did not file any review application earlier to review the decision given by this

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … S.C. Dharmadhikari, J. 1. Since both sides agree that these Appeals involve common questions, they are … Appeal No.57/2012 dated 23.04.2014, (8) The All India Federation of Tax Practitioners v/s Union of India reported in 2007(7) STR 625 (SC), (9) The Commissioner of Inland Revenue v/s Databank Systems Limited in Privy Council Appeal No.39/1989 … by this common judgment. 2. For properly appreciating the arguments of the parties, the facts in Central Excise Appeal No.214/ 2013 are referred to. This

Surendra M. Khandhar Vs. Assistant Commissioner of Income Tax and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69, 132, 132A, 132A(1), 132B, 132(4), 132(4A), 132(5), 133, 133A, and 271(1); Finance Act, 2007 - Sections 292C

Reported in : (2009)224CTR(Bom)409

the case of Metrani (supra), the IT Act has been amended and Section 292C has been inserted by Finance Act, 2007 w.e.f. 1st Oct., 1975. The effect of said amendment is that where the document is seized in the … contents of such books of account and other documents are true; and(iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular … F.I. Rebello, J.1. The appeal was admitted on 1st April, 2004 on the following substantial question of law:Whether the addition of

Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)

are presently not concerned with that.4. The challenge has arisen out of amendments to the Act by the Finance Act, 2007. The effect of the amendments is that where a settlement application has been filed under Section 245C of … facie and interim stage, in a batch of over a hundred writ petitions. Learned Counsel for all the parties were heard on these grievances from 17th to 20th March, 2008 when orders were reserved.2. In this particular … Learned Counsel for all the parties were heard on these grievances from 17th to 20th March, 2008 when orders were reserved.2. In this particular writ

Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 234A, 234B, 234C, 245C, 245D, 245D(2B), 245D(2A), 245D(2D), 245D(4), 245D(4A), 245HA(1), 245HA(2) and 245HA(3); Finance Act, 2007

Reported in : (2008)216CTR(Del)25; 2008(102)DRJ88

these sections pursuant to orders passed by the Commission.Procedure after enactment of the Finance Act, 200714. The material part of the procedure as it earlier existed was changed when Parliament enacted the Finance Act, 2007 and it … course of proceedings before him. [Section 245HA(3)].3. The provisions under challenge were introduced in the Act by the Finance Act, 2007 with effect from 1st June, 2007 and this batch of writ petitions was filed in the last week … Section 245D(2D), Section 245D(4A) and Section 245HA(1) of the Income Tax Act, 1961 (for short the Act) be declared unconstitutional.2. The provisions under challenge relate

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 … which such income has been derived, the additional amount of income-tax payable on such income and such other particulars as may be prescribed The other provisions of the Section need not be adverted to. Section 245D sets

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation … Brussels on 22 January 1972 and the introduction of ACT in April 1973. Their arguments are directed in part to issues of domestic law. But they are also directed to the extensive case law resulting from the … LORD HOPE 1. Very substantial judgments have been prepared in this case by Lord Walker,

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … Declare that the proceedings consequent to notice issued under Section 201 (1) of the Act for Financial Year 2007-08 are barred by the proviso to Section 201 (3); (G) Your Lordships may be pleased to Declare that … of different set of facts because right can accrue to both the parties. In such a situation test is to see whether the statute, if

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

the constitution of UIDAI, allocation of Rs.147.31 crores for Phase I of Aadhaar enrolments was approved by the Finance Minister on the recommendation of the Standing Committee on Finance. Demo-Official letter dated February 25, 2009, was sent … formats were discussed. Thereafter, in its fifth meeting held on April 27, 2007, it was decided that the evolution of UID database would be in … No.494 of 2012 & c onnected matters Page 1 of 567 WRIT PETITION (CIVIL) No.220 OF2015CONTEMPT PETITION … of the Indian Constitution. The petitioners have challenged the Aadhaar project which took off by way of administrative action in the year 2009. Even after Aadhaar got a shield of statutory cover, challenge persists as the very … evident from the fact that it took almost four months for the parties to finish their arguments in these cases, and the Court witnessed highly

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … 1962. Subsections (2) and (3) were inserted by the Finance Act of 2006 with effect from 1 April 2007. Rule 8D of the Income Tax Rules prescribes the method for determining the expenditure incurred in relation to