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Hutchison Essar South Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)8STR555

Matched in: Citation (2007)8STR555

J. Jayalalitha and Others Vs. State, By the Superintendent of Police, ...

Court : Karnataka

Subject : Criminal

Way Agro Products Pvt.Ltd in the sale agreement Ex.D.301. The voluntary disclosures of income under Section 65(1) of Finance Act 1997 by A.2 Sasikala was done on 23.12.1997 as per Ex.D.375. The said disclosure of Income was in … Dindugul District for a period of 13 years. He worked as Treasurer of said party from 2002 to 2007. A.1 Jayalalitha has been General Secretary of AIADMK Party. In appreciation of the achievements by AIADMK Party, they

Omprakash Triloki Chandwani Vs. The State of Tamil Nadu represented by ...

Court : Chennai

Subject : Land Acquisition

is liable to be quashed. 17. In the case of Rajeswari vs. Joint Secretary of Govt., Ministry of Finance, Department of Revenue, New Delhi and another reported in 2000 CTC 92 (III) 97, this Court quashed the … detain the detenu, after being alive to the said fact. 12. In 2007 (1) MLJ (Crl.) 663 [G.Balaji v. State of Tamil Nadu], this Court … the following judgments in support of his contentions:- (1) 1988 (1) SCC 296 [Smt.K.Aruna Kumari v. Govt. of A.P and Ors.] (2) 2002 (10) SCC … in the Central Prison, Puzhal, Chennai, under section 3[1][i] of Conservation of Foreign Exchange and Prevention of Smuggling Activities [COFEPOSA] Act before this Court and set them at liberty forthwith.) Common Order: K. Kalyanasundaram, J. 1.The petitioners

Commissioner of Income-tax Vs. Premier Mills Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Direct Tax Laws (Amendment) Act, 1987; Income Tax Act, 1961 - Sections 139, 142(1), 143(3), 147, 148 and 149

Reported in : [2008]296ITR157(Mad); [2009]179TAXMAN13(Mad)

June 6, 2007 [2008] 296 ITR 573, 575 (infra), this Court following the decision of CIT v. Elgi Finance Ltd. : [2006]286ITR674(Mad) held as under:In this case, notice was issued under Section 148 of the Act and

Dit-i, International Taxation Vs. Alcatel Lucent Usa, Inc.

Court : Delhi

Subject : Direct Taxation

was further pointed out by the Revenue that consequent to the amendment made to Section 201 by the Finance Act, 2012 with effect from 01.04.2012, time limit of four years was set for taking action under Section 201 … Alcatel Lucent World Services INC. In respect of the first assessee, the assessment years involved are 2004-05 to 2007-08 and in respect of the second assessee, the assessment years involved are 2004-05 to 2008-09.2. On 10th July,

Cit Vs. Engineers India Ltd

Court : Delhi

Subject : Direct Taxation

of Income Tax Act which is at the core of this dispute, as it stands after amendment by Finance Act, 2005 w.e.f. 01.04.2006, to the extent relevant, reads as under:“244A. Interest on refunds. (1)Where refund of any amount … HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA MR. JUSTICE R.K.GAUBA % 1. This appeal under Section 260-A of the Income Tax Act, 1961 assails the order dated 30.09.2011 of Income Tax Appellate Tribunal (hereinafter

Commissioner of Income Tax Vs. Ankitech Pvt Ltd. and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act - Sections 2(22)(e), 115JB, 8

therefore, we can reproduce the same: (a) Section 2(6A)(e) of the IT Act, 1922, as introduced by the Finance Act, 1955 corresponding to Section 2(22)(e) of the IT Act, 1961 was as follows: Any payment by a company, … been accepted since this amount was allowed as a business loss during the course of assessment year 2006- 2007. Consequently, according to the Tribunal the first requirement of there being an advance or loan was not fulfilled. … Andaleeb Sehgal vs. Union of India (UOI) and Anr. 173 (2010) DLT 296 in the following terms: 21. From the aforesaid pronouncements, the principle that

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 … 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 … Aadhaar and the architecture built thereupon has received scathing criticism from a section of the society. According to them, Aadhaar is a serious invasion into

The Commissioner of Income-tax, International Taxation and the Income- ... Overruled

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(2), 5, 9, 9(1), 9(1)(VI), 10, 12, 14, 18(3B), 115A, 115O, 190-196, 197, 200, 201, 201(1), 201(1A), 246, 246(1), 248, 253 and 260A; Copyright Act, 1957; Andhra Pradesh General Sales Tax Act, 1957; Customs Tariff Act, 1975; Sale of Goods Act - Sections 2(7); Finance Act; Income Tax Act, 1922 - Sections 18(3B); Constitution of India - Articles 141 and 366(12)

Reported in : (2009)227CTR(Kar)335; [2010]321ITR209(KAR); [2010]321ITR209(Karn)

taxable income is determined with reference to which the rate of tax can be borrowed from the corresponding finance Act and the tax liability determined by the concerted effort of demonstrating that the payment does not partake the … and ITA Nos. 672-702/Bang/2007, the revenue has come up with an appeal each i.e., ITA Nos. 919 of 2007 & 921 of 2007 respectively.85. We notice that though the registry has assigned one appeal number before this … into consideration the Ruling of the Advance Ruling Authority : (238 ITR 296); the Double Taxation Agreement between India and USA and India and Singapore, … the background of the nature of their liability/obligation under the provisions of Section 195 of the Income Tax Act, 1961 [for short 'the Act'] by

Citizens United Vs. Federal Election Comm'n

Court : US Supreme Court

Subject : MRTP

since its announcement. Political speech is so ingrained in this country’s culture that speakers find ways around campaign finance laws. Rapid changes in technology-and the creative dynamic inherent in the concept of free expression-counsel against upholding a … time and can elect to rewind or pause the program. In December 2007, a cable company offered, for a payment of $1.2 million, to make … March 24, 2009-Reargued September 9, 2009--Decided January 21, 2010 As amended by §203 of the Bipartisan Campaign Reform Act of 2002 (BCRA), federal law prohibits corporations and unions from using their general treasury funds to make independent … name shortly before a primary and contained pejorative references to her candidacy. Section 311 disclaimers provide information to the electorate, McConnell, supra, at 196, and … quo corruption. See McConnell , supra , at 296-298 (opinion of Kennedy, J.) (citing Buckley, supra, at