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Cairn Uk Holdings Limited Vs. Director of Income-tax

Court : Delhi

Subject : Land Acquisition

the object of the provision, was rejected by referring to:(a) Paragraph 41 of the explanatory notes of the Finance Act, 1999 and emphasis was laid on the words ―all assessees‖ paragraph 41. Proviso to Section 112(1) was not … even in one decision after the present decision. Our attention was drawn to the decision dated 1st October, 2007 in Timken France SAS, In re reported in (2007) 294 ITR513(AAR).15. Learned Senior Standing Counsel for the Revenue,

M/S.Walchand Nagar Industries vs the Commissioner of Customs

Court : Chennai

Notification No.21/2002-Customs Department dated 1.03.2002 and (ii) Notification 12/2012-Customs Department dated 17.03.2012, both issued by the Ministry of Finance, Department of Revenue.11. Our attention is drawn to the entries under Serial Nos. 164 and275 respectively of the … 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (in short, ‘Rules’).6. An Order-in-Original came to be passed, wherein, theconclusions of … .. Respondent Prayer : Appeal filed under Section 130 of the Customs Act, 1962 against the Final Order No.40239/208 dated 30.01.2018 in Appeal No.C/62/2009-DB passed … respondent/Department can invoke the provisions of Section 111 and in particular Section 111(m) and the consequential provisions of Section 112(a) by confiscating imported goods merely on account of non declaration of the value of a portion of the

Great Lakes Institute of Vs. Cst

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

Subject : Service Tax

to a tentative conclusion that GLIM is a "commercial training or coaching centre" for the purpose of the Finance Act, 1994 (''the Act").It appeared to be an establishment providing commercial training or coaching for imparting knowledge or lessons … due process of law, the Commissioner (Service Tax) vide his order in original No. 14/07 dated April 30, 2007, concluded that GLIM imparted commercial training or coaching as defined in section 65(26) of the Act. He found

The Commissioner of Income-tax and Dy. Commissioner of Income-tax Vs. ...

Court : Uttaranchal

Subject : Direct Taxation

Reported in : (2008)216CTR(Uttranchal)86

Income Tax Act, wherever they are inconsistent. 11. Paragraph E of Part I of First Schedule of the Finance Act, 1994 provides the rate of income tax for the companies for the Assessment Year 1994-95. The relevant portion … cent. Surcharge on income-tax The amount of income-tax computed in accordance with the provisions of this Paragraph or Section 112 shall, in the case of every domestic company having a total income exceeding seventy five thousand rupees, be

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 period … that it would have been helpful to have had the view of the judge on this issue: para 112. But I also think that in para 243 Lord Reed has identified the right way to look at

Comptroller of Income Tax Vs. Aqq and Another

Court : Singapore Supreme Court

Subject : Land Acquisition

exception in s 33(2) also bears more than a passing resemblance to s 28 of the United Kingdom Finance Act 1960 (c 44) (UK) ("the Finance Act 1960"). 39. As noted above, it had been envisaged at the … re- enacted in materially similar form in BG 1 and GA 1 of the New Zealand Income Tax Act 2007 (NZ) ("the 2007 New Zealand Act"): see generally, Tan Wee Liang, "Tax Avoidance and Section 33 of the … for example, s 61 of the Hong Kong Inland Revenue Ordinance (Cap 112) (HK) ("the Hong Kong Ordinance"), which has been supplemented by a broader

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

may now examine the challenge laid to the Finance Act, 2017. 51 112. Provisions of Part XIV can be broken down into three broad categories. … CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … From Hewart to Leggatt” 28 TRAS51(2009) 6 Excerpts from the ‘Explanatory Notes to the Tribunals, Courts and Enforcement Act, 2007’ prepared by the Ministry of Justice, British Parliament. 10 II. Canada 23. The Tribunal system in Canada, although … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … on the decision rendered in State of Punjab and others vs. Bhajan Kaur and others [(2008) 12 SCC 112=2008 (2) KLLT 628)to contend that the provision cannot have any retrospective application. 12. The learned Sr. Counsel submits

The Commissioner of Income Tax (Central) - Ii Vs. Pawan Kumar Garg

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1D), 2(19C), 2(21), 2(28D), 117(1), 132, 132(1), 132(1)(B), 132B and 132(3); Income Tax Rules, 1962 - Rule 112(2); Finance Act, 2007

Reported in : (2009)221CTR(Del)36; [2009]178TAXMAN491(Delhi)

also been defined under Section 2(1D) which was introduced with retrospective effect from 01.06.1994 by virtue of the Finance Act, 2007. Under that provision, Additional Director means a person appointed to be an Additional Director of Income-tax under Section … under Section 132 of the Income Tax Act, 1961 (hereinafter referred to as the 'said Act') and Rule 112 (2) (a) of the Income Tax Rules, 1962 (hereinafter referred to as the 'said Rules') to, inter alia,

Shri Himanshu Gupta vs the Commissioner of Central Excise

Court : Delhi

Subject : Service Tax

nine thousand seven hundred fifty only) & Secondary & Higher Education Cess leviable under Section 136 of the Finance Act, 2007 amounting to Rs. 5,69,875/- totaling- Rs. 5,87,50,000/-)] and order recovery of the same from M/s M. R. Tobacco