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Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

been made to sub-section 90(a) which was inserted in Section 65 of the Finance Act, 1994 by the Finance Act, 2007 to tax any "service provided to any person by any other person in relation to renting of immovable … and Association of Leasing and Financial Service Companies (supra), also submitted that levy of service tax under Article 248(2) read with Entry 97 of List I is permissible. 25. On the nature of service tax, the learned

S.K. Habibunnisa Vs. Shriram Transport Finance Company Ltd.

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

Subject : Land Acquisition

ICICI Bank Ltd.v. Prakash Kaur and Ors.,III (2007) SLT 1=138 (2007) DLT 248 (SC)=I (2007) DLT (Crl.) 865 (SC)=II (2007) BC 226 (SC)=(2007) 2 SCC … 2,25,000. The respondent company alleged that still an amount of Rs. 1,22,599 was due by giving following calculations:Amount finance :Rs.2,70,000Finance Charges @ 17.50%for 36 monthsRs.1,41,750Total Agreement valueRs.4,11,750Less: Instalment amount paid by the Hirer as on 26.5.2003.Rs.1,30,830Rs.2,80,920Add: ODC … computed at Rs. 5,000 . Appeal allowed. Consumer Protection Act, 1986 - Section 2(1)(g) - Cases Referred: 1. Sundaram Finance Ltd. v. State of Kerala … a hirer and executed the agreement. The hirer is not a consumer as defined in the Consumer Protection Act. The defaulted hirer has no right to claim any vehicle, in any Forum, unless and until the agreement

Rakesh Verma Vs. Apple Finance Ltd.

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Subject : Land Acquisition

which has been upheld by the National Commission in Revision Petition No. 737 of 2005 titled Citicorp Maruti Finance Ltd. v. S. Vijayalaxmi, III (2007) CPJ 161 (NC) and subsequently by the Honble Supreme Court in Appeal … be consigned to Record Room. Appeal allowed. Consumer Protection Act, 1986 - Section 15 - Cases Referred: Citicorp Maruti Finance Ltd. v. S. Vijayalaxmi, 2007 … Ltd. v. Prakash Kaur and Ors., III (2007) SLT 1=138 (2007) DLT 248 (SC)=I (2007) DLT (Crl.) 865 (SC)=I (2007) CCR 538 (SC)=II (2007) BC … Vide impugned order dated 30.8.2004, the complaint of the appellant seeking appropriate relief in view of the illegal action of the respondent by taking forcible possession of the vehicle by using muscleman for the recovery of unpaid

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 … rights under Arts.14 and 19(1)(g); which however was sought to be sustained by the Union, referring to Article 248 of the Constitution, read with Entry 97 of List I of the Seventh Schedule. 16. After considering the

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

tax net. Thus, in all, as of today 120 services are brought within the tax net. By the Finance Act 2007 which came into force from 01.06.2007, telecommunication services was specifically inserted in the Finance Act, 1994. 45. Section … conferred on the Parliament under Article 246, residuary power of legislation is conferred on the Parliament under Article 248. Under Article 248 Parliament has exclusive power to make any law with respect to any matter not enumerated

Commissioner of Sales Tax Vs. Pec Vee Textile Ltd.

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 41BB and 61; Central Sales Tax Act, 1956; Finance Act, 2001; Bombay Sales Tax Rules, 1959 - Rule 31B

Reported in : (2009)26VST281(Bom)

Patram Private Ltd. v. Union of India reported in [2007] 6 VST 248, it is contended that even though the State Government has not framed … view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by the Finance Act, 2001 Section 41BB has been inserted into the BST Act, thereby empowering the State Government to prescribe different … 1959 against the decision of the Maharashtra Sales Tax Tribunal, Mumbai ('the Tribunal', for short) dated April 13, 2007 in R. A. No. 90 of 2001 whereby the Tribunal has declined to refer the following questions of

Harish Textile Engrs. Ltd. Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

452. (ii) In any view of the matter, Section 292 of the Act, which was introduced by the Finance Act, 2007 with retrospective effect from 1 October 1975, raise a presumption that any document found during the course of … Chapter XIV B of the Act also involves an element of guess work (see CIT v. Dr.M.K.E Memon 248 ITR 310). However the guess work should not be arbitrary. In this case besides the evidence for the

The Commissioner of Income Tax, C.R.Building, Queens Road, Bangalore a ...

Court : Karnataka

Subject : Direct Taxation

inserted in its present from by Finance (No.2) Act, 1980 w.e.f. 1st April, 1981 and by the same Finance Act, s.80HH (9) was amended and the words “s. 80-I or” were inserted to make the said provision applicable … the case of JOINT COMMISSIONER OF INCOME TAX vs. MANDIDEEP ENG, AND PKG. IND. PRIVATE LIMITED reported in 2007 292 ITR SC (1) wherein it is held as under:- “The point involved in the present case is … of COMMISSIONER OF INCOME TAX vs. NIMA SPECIFIC FAMILY reported in (2001) 248 ITR 29 which also is affirmed by the Apex Court. 15. In … (Prayer: This ITA filed under Section 260-A of I.T.Act, 1961, praying to formulate the substantial questions of law

Commissioner of Income-tax, Ghaziabad Vs. Simbhaoli Industries (P.) Lt ...

Court : Allahabad

Subject : Direct Taxation

CIT v. Poonam Chand Trilok Chand [1976] 105 ITR 618 (All.); and (5) Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC). 9. Lastly, he made a request to dismiss the appeal filed … the case of Radhasoami Satsang v. CIT [1992] 193 ITR 321/60 Taxman 248 (SC), where it was observed that:— "Each assessment year is different assessment … Satish Chandra, J. 1. The present appeal is filed by the department under Section-260-A of the Income Tax Act against the judgment and order dated 16.01.2001, passed by the Income Tax Appellate Tribunal, Delhi in Appeal No.6408

M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax … Supreme Court in Radhasoami Satsang v. Commisioner of Income-tax, [1992] 60 Taxmann 248 (SC) and C.K.Gangadharan v. Commissioner of Income-tax, [2008] 172 Taxman 87 (SC), … advertising services availed of by its subsidiary.5. In the above circumstances, the revenue authorities conducted a TDSsurvey under Section 133A of the Income-Tax Act, 1961 (the I-T Act) at the business premises of the petitioner on 19.03.2019.