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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 … Act 1980 and (ii) the scope of the decision in Woolwich, before addressing the effect of EU law. 37. It may not be immediately apparent why these two domestic issues have assumed such significance, so a brief

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … Raipur, (2010(253) ELT 440(Tri-LB)); (II) Quality Steel Tubes (P) Ltd) versus Collector of C. Ex., ((1995) 2 SCC 372) (III) Triveni Engineering and Industries Ltd and Anr Versus Comm. Of C. Ex. (2000) and SCC 29 (IV)

N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 48, 50C, 50C(2), 55A, 69, 69A, 69B, 69C, 129, 142A, 142(2A), 143(3), 147, 153, 153(1), 153(3), 142, 245C, 245D(1), 245R(3), 245Q(1), 246A, 250, 254, 260, 262, 263 and 264; Indian Stamp Act - Sections 47A; Finance Act, 2006; Finance Act, 2007; Wealth-tax Act, 1957 - Sections 2, 16A, 23A, 24, 34AA, 35, 37 and 38A; Constitution of India - Articles 14 and 226

Reported in : (2009)226CTR(Mad)625

and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the Act exempts the said period of limitation in certain … and Sub-sections (3A) and (4) of Section 23, Sub-section (5) of Section 24, Section 34AA, Section 35 and Section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such

M/s. Advantage Strategic Consulting Pvt Ltd. Represented by its Direct ...

Court : Chennai

Subject : Land Acquisition

the FIPB approval was granted on 20.03.2006 to M/s. Global Communication Services Holdings Limited, Mauritius by the then Finance Minister. The payment of Rs.26,00,444/- was made by AVTL to ASCPL on 11.04.2006. At that time, when Mr. … proceedings against the petitioner-company and its Directors are ultra vires and in excess of the powers conferred under Section 37 of the Foreign Exchange Management Act, 1999 read with Section 132 of the Income Tax, without authority of … Private Limited relating to receipt of US Dollar 103,624 (for the year 2007-09); US Dollar 59,016 (for the year 2009-2011) and US Dollar 32,190 (for

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. … equipment or structures, whether pre­fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other 37 installations for transport of fluids, heating, ventilation or air­conditioning including related pipe work, duct work and sheet metal

Commissioner of Income Tax-i Vs. M/S. Cushman and Wakefield (India) Pv ...

Court : Delhi

Subject : Land Acquisition

all, the arm's length price of these services is 'nil'.” 35. The TPO’s Report is, subsequent to the Finance Act, 2007, binding on the AO. Thus, it becomes all the more important to clarify the extent of the TPO’s … distinction however divides two fundamentally connected matters (as the TPO’s Report correctly notes). Deduction of business expenditure under Section 37 for work undertaken by the AEs allows only for deduction of such amounts as incurred for the benefit

Commissioner, Central Excise, Customs & Service Tax, Sonepat & ...

Court : Delhi

Subject : Education

29. We may note, here, that Section 32F was substituted, in its entirety, by Section 122 of the Finance Act, 2007. As it stood prior to substitution, sub-section (1) of Section 32F read thus: the case or the complexity … application made under section 32E has been allowed to be proceeded with under section WP (C) 822/2015 Page 37 of 54 32F, the Settlement Commission shall, until an order is passed under sub-section (5) of section 32F,

Knorr- Bremse India (P.) Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Punjab and Haryana

Subject : Land Acquisition

367 ITR 730 (Delhi). The Division Bench held: "35. The Transfer Pricing Officer's report is, subsequent to the Finance Act, 2007, binding on the Assessing Officer. Thus, it becomes all the more important to clarify the extent of the … exist or benefits have accrued. That exercise - of factual verification is retained by the Assessing Officer under Section 37 in this case.] Indeed, this is not to say that the Transfer Pricing Officer cannot -after a consideration

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

would be bound to pay service tax in respect of maintenance of software.6. Admittedly, it is under the Finance Act, 2007, with effect from 1.6.2007, the term goods has been expressly made to include computer software. But earlier in … Circular dated 7.10.2005 issued by the second respondent, the Central Board of Excise and Customs as ultra vires section 83 of Finance Act, 1994 read with sections 37B and 65(19) of the Central Excise Act, 1944 and … as ultra vires section 83 of Finance Act, 1994 read with sections 37B and 65(19) of the Central Excise Act, 1944 and is in violation

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

the provisions of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service … and 24587 of 2010 and W.P.Nos.23109 of 2009 and 4544 of 2010 and 4417 of 2011 are dismissed. 37 W.P.No.26459 of 2011 filed by Indian Railway Catering and Tourism Corporation LTD.(IRCTC, for brevity) challenges Section 65(90a) and