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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 … 262 ITR 295 (PandH) CIT v. Rajendra Prasad Gupta 248 ITR 350 (Raj) CIT v. Smt. Usha Tripati 249 ITR 4 (All) CIT v. Ghodawat Pan Masala Products Pvt. Ltd. 250 ITR 570 (Bom) The reliance is

Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya

Court : Gujarat

Subject : Direct Taxation

Appellate Tribunal is right in deleting the surcharge levied by the Assessing Officer under the provisions of the Finance Act, 1999?" TAX APPEAL NOS. 419, 1393, 1394, 1431 TO 1435 of 2007 and 440 of 2008 "Whether, on … v. Vatika Township (P.) Ltd. [2014] 367 ITR 466/227 Taxman 121/49 taxmann.com 249 wherein the Hon'ble Supreme Court has held as under: 'The surcharge on … A search and seizure operation was carried out at the residential and business premises of the assessee under section 132 of the Act. The assessee filed return for the block period within 45 days of receipt of

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

regulated under Entry 34-List II, with Entry 62-List II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service … (1989) 3 SCC 351; M.S. Hameed v. Director of State Lotteries (2001) 249 ITR 186 (Ker); Ahmedabad Stamp Vendors Association v. Union of India (2002) … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein,

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

Court : Supreme Court of India

Subject : Land Acquisition

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

Jammu and Kashmir Bank Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2008)114TTJ(Asr.)728

ITA No. 3169/Mum/2004 for the asst. yr. 1999-2000 reported in 2007 TIOL 249 ITAT (Mum) (a copy placed at pp. 61 to 66 of the … the Act, in the light of Section 14A of the Act, which has been brought to statute by Finance Act, 2001 w.e.f. 1st April, 1962 and was applicable to the assessment year under reference. Thus, it was mentioned … detailed reply to the show cause notice issued by the CIT was submitted vide letter dt. 19th March, 2007 and the same has been reproduced by the CIT at pp. 3 to 13 of the impugned order.Relying

Blue Coast Hotels Limited Vs. IFCI Limited

Court : Mumbai

Subject : Education

Limited vs. State of Maharashtra, 2011(5) ALL M.R. 249 d) Trade Well v. Indian Bank, 2007 Cri … BC 125 3) Hotel Sharda Paradise and Ors. Vs. The Secretary to the Govt. of India, Department of Finance and Ors., IV (2015) BC 307 (Kar) VII Possession taken on 18 June 2013 by IFCI is bad … Steel Ltd. and Anr. Vs. Punjab and Sind Bank and Ors.,, AIR 2007 Guj 126 8) M/s. Jayant Agencies Vs. Canara Bank and Ors., Jharkhand … Title.12Events-9 The Petitioner-Borrower-Blue Coast Hotels Limited (BCHL)'s case.9IFCI-Respondent No.1's case.12ITC Limited-the Purchaser's case.173High Court Proceedings.234Relevant provisions of SARFAESI Act.25 The Security Interest Enforcement Rules, 2002.36 Transfer of Property Act, 1882.445The submissions and Judgments by BCHL in WP … and submissions of BCHL in Writ Petition No.1150 of 2015 referring to Section 14 Application.517Submissions and Judgments in Writ Petition No.2486 of 2015, to set

L.G. Balakrishnan and Bros. Ltd. Vs. Commr. of C. Ex.

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

Subject : Service Tax

Reported in : (2008)(229)ELT302Tri(Chennai)

Credit Rules, 2004 read with Section 11A(1) of the Central Excise Act/Section 73 of Chapter V of the Finance Act, 1994. He has also raised a similar demand on the assessee for the period Jan'05 to July'05, amounting … to buyer's premises is an input service for Cenvat credit purposes vide India Cements Ltd. v. CCE, Tirupati 2007 (8) S.T.R. 43 (Tribunal) : 2007 (216) E.L.T. 81 (Tri.-Bang.) wherein, after noting the contra view taken by

Alakananda Philonthropic Trust, Representing Ganes Vs. State of Odisha ...

Court : Orissa

Subject : Education

the decision of the Hon’ble Supreme Court in the case of Reserve Bank of India vs. Peerless General Finance and Investment Co. Ltd. (supra), wherein it has been held as under: “33. Interpretation must depend on the … which is the apex Body under the Orissa Professional Educational Institutions (Regulation of Admission and Fixation of Fees) Act, 2007 (for short, ‘Act, 2007’), has clearly recommended in its meeting dated 3 20th December, 2013 to abolish DET … in exercise of power conferred under sub-clause (xii) of Clause (u) of Section-2 of the 2007 Act. No further amendment has been made to the

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not … Supreme Court in All India Federation of Tax Practitioners and Ors. v. Union of India and Ors. : 2007 (7) STR 625, wherein it has been held that services fall in two categories, namely, property based services … Bench in case of Gap International Sourcing (India) Pvt. Ltd. 2009 TIOL 249 CESTAT DEL. Appellant's submission was that absolute stay was granted in identical

Odisha Private Engineering School Association (Op Vs. State of Odisha ...

Court : Orissa

Subject : Education

the decision of the Hon’ble Supreme Court in the case of Reserve Bank of India vs. Peerless General Finance and Investment Co. Ltd. (supra), wherein it has been held as under: “33. Interpretation must depend on the … which is the apex Body under the Orissa Professional Educational Institutions (Regulation of Admission and Fixation of Fees) Act, 2007 (for short, ‘Act, 2007’), has clearly recommended in its meeting dated 3 20th December, 2013 to abolish DET … in exercise of power conferred under sub-clause (xii) of Clause (u) of Section-2 of the 2007 Act. No further amendment has been made to the