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Areva T and D India Ltd. Vs. Assistant Commissioner of Income Tax and ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50B, 54EC, 54EC(1) and 119(2); Companies Act, 1956 - Sections 391 and 394; Finance Act, 2006; Finance Act, 2007; Finance Act, 2001; National Bank for Agriculture and Rural Development Act, 1981 - Sections 3; National Highways Authority of India Act, 1988 - Sections 3; National Housing Bank Act, 1987 - Sections 3(1); Small Industries Development Bank of India Act, 1989 - Sections 3(1); Constitution of India - Articles 14 and 265; Securities and Exchange Board of India Regulations

Reported in : (2008)220CTR(Mad)156; [2009]177TAXMAN192(Mad)

specified in the notification, under the provisions of Clause (b) as they stood immediately before the amendment of Finance Act, 2007. It comes into effect retrospectively from 1st April, 2006. Therefore, the learned Counsel has vehemently submitted that the … On or after the 1st April, 2000, by the National Bank for Agriculture and Rural Development established under Section 3 of the National Bank for Agriculture and Rural Development Act, 1981 (61 of 1981) or by the National

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

Matched in: Parties Indian National Shipowners' Association, a Company having Its registered office through Its Deputy Secretary and Mr. Badrinath Durvasula having his place of business Vs. Union of India (UOi) through Secretary, Dept. of Revenue, Ministry of Finance Govt. of India and Ors. (23.03.2009 - BOMHC)

Nagarjuna Constn. Co. Ltd. Vs. Government of India and anr.

Court : Supreme Court of India

Subject : Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957; Andhra Pradesh Value Added Tax Act, 2005; Finance Act, 1994 - Section 65(105)(zzd), 39(a), 25(b), 30(a), 93, 94; Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 - Rule 3(3)

the following categories of taxable services, namely:(a) Erection, commissioning or installation service under Section 65(105) (zzd) of the Finance Act, 1994 (hereinafter referred to as 'the Act'),b) Commercial or industrial construction service under Section 65(105) (zzq) of the … of the Act, the Central Government introduced the Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 (hereinafter referred to as 'the 2007 Rules'). Under this scheme, an option of composition was offered @ 2% … complex (residential complex) service under Section 65(105) (zzzh) of the Act.4. Sub-sections 39(a), 25(b) and 30(a) of Section 65 of the Act define the above

Moser Baer India Ltd. Vs. the Additional Commissioner of Income Tax an ...

Court : Delhi

Subject : Direct Taxation

Acts : Finance Act, 2007 - Sections 4A, 92CA, 92CA(2), 92CA(3), 92CA(4) and 143(3); Income Tax Act, 1922 - Sections 42(2); Income Tax Act, 1961 - Sections 92 to 92F, 220(2A), 246A, 250(4), 271AA and 271(1); Finance Act, 2001 - Sections 92; Finance Act, 2007; Assam Municipal Corporation Act - Sections 298; Imports and Exports (Control) Act, 1947 - Sections 4M(1); Municipal Act - Sections 298; Income Tax Rules, 1962 - Rules 10A and 10B, 10D, 10E and 46A; Constitution of India - Articles 226 and 227

Reported in : (2009)221CTR(Del)97; [2009]316ITR1(Delhi); [2009]176TAXMAN473(Delhi)

to be invariably complex. It was his submission that prior to the amendment brought about by virtue of Finance Act, 2007, w.e.f. 1.6.2000, the assessee was afforded an opportunity of presenting its case, both before the TPO, as well … was contended by Mr S. Ganesh, Sr Advocate appearing in writ petition No. 6974/2008, that the provisions of Section 92CA, Sub-section (3) mandate grant of an oral hearing, before the TPO makes a determination of ALP in

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)

Matched in: Parties Star Television News Limited Vs. Union of India (Uoi) Through the Secretary Department of Revenue, Ministry of Finance,

M/S Ruchi Soya Industries Vs. Union of India and Others

Court : Karnataka

Subject : Land Acquisition

be termed as violative of Article-14 of the Constitution of India. Section 14(2) which was amended by the Finance Act, 2007, specifically contemplates the actual price of the commodities at any given point of time. Therefore, Chapter-15 of the … but the ones relevant for our purposes seek the issuance of a mandamus directing that the Notification No. 38/2002-Cus (N.T.) dated 13.06.2002 is not applicable to the imported goods consisting of 1647.414 metric tonnes of crude palmolein

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter is … the Act and obligation was casted upon settlement commission to pass order Under Section 245D(4) on or before 31/03/08, otherwise proceedings pending before it shall stand abated as provided Under Section 245-HA(1); in that eventuality, it would

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and

Home Solution Retail India Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service TaxProperty

Acts : Finance Act, 1994 - Sections 64 to 96; Finance Act, 2007; Transfer of Property Act, 1882 - Sections 3

Reported in : 2009BusLR378(Del); (2009)223CTR(Del)191; 2009(164)LC297(Delhi); 2009(237)ELT209(Del); [2009]17STJ143(Delhi); 2009[14]STR433; [2009]20STT129; (2009)22VST508(Delhi)

on Section 65 (90a) and Section 65 (105) (zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007. It is further alleged that because of this incorrect interpretation, service tax is sought to be levied on … organising any official, social or business function. Mandap was defined to mean any immovable property as defined in Section 3 of the Transfer of Property Act, 1882 and included any furniture, fixtures, light fittings and floor coverings therein

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

relation to the service tax net w.e.f June 01, 2007 vide notification No.23/2007-ST dated May 22, 2007 and Finance Act, 2007. 6. In the written statement filed HDFC Bank also claimed that in terms of Clause 4(v) of the … off by a common judgment as they involve common question of law. 3. In CS (OS) Nos.1018/2008 and 1016/2008 Plaintiff PLBA claimed that it was … erroneously relied upon the provisions of Sales of Goods Act, 1930 which have no application to service tax. Section 12B of the Central Excise Act relied upon by the learned Single Judge applies only to refund of