Advanced Search Results

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)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and violative … Police Officer without an order from a Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person to arrest the offender. Under Section

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and … 'summons' dated 19.03.2008, asking the petitioner to appear and furnish the details for the period from 2004-05 to 2007-08. On that day, the Deputy Commissioner appeared and sought for time by '30' days. Just after two days, … such activity governing 'life insurance' by virtue of the 'exclusion' under Section 44(f) of the Life Insurance Corporation Act, 1956 (LIC Act in short) and

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … the Original Side of this Court being Short Cause Suit No.2667 of 2007 seeking resumption of supplies. This Court has, by an interim order dated … fact that the parties have signed the same, and therefore, in terms of the requirements as mentioned in Section 44 of the said Act, the Lower Appellate Court was right in referring the parties to arbitration. [h] That

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … the Hon’ble Supreme Court in the case of State of Punjab-vs.-Bhatinda District Co-op. Milk P Union LTD.reported in 2007 (11) SCC363 In that case, at paragraphs 18 and 19 of the judgment the Hon’ble Supreme Court observed … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) … Commissioner, Central Excise and CustoMs.Kerala-vs.-M/S.Larsen & Toubro LTD.wherein at paragraphs 24, 41, 44 and 45 of the judgment the Hon’ble Apex Court held as follows:

Kerala Builders Forum and ors. Vs. State of Kerala and ors.

Court : Kerala

Subject : CivilTrusts and Societies

Acts : Kerala Stamp Act, 1959 - Sections 2 and 3 - Schedule: Articles 5, 5(3), 21, 22 and 44; Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955; Kerala Finance (Amendment) Act, 2007 - Sections 2; Indian Contract Act; Transfer of Property Act - Sections 54; Bombay Stamp Act, 1958; Companies Act - Sections 359; West Bengal Sales Tax Act; Kerala Value Added Tax Act - Sections 47(16A); Kerala Municipality Building Rules, 1999; Constitution of India - Articles 14, 19(1), 38, 39, 42, 43, 43A and 366

Reported in : 2009(3)KLJ228

certain provisions of the Kerala Stamp Act, 1959, which were introduced by way of an amendment by the Finance Act, 2007 (Act No. 15 of 2007).W.P. (C) No. 17794/07: This writ petition is treated as the main case, for … Kerala Stamp Act, 1959 (Act No. 17 of 1959) is produced in the writ petition as Ext. P6. Section 2 of Act 15 of 2007 deals with the amendment to the Act. The impugned amendments are those … The impugned amendments are those relating to Article 5(3), 21, 22 and 44(f) of the Schedule to the Act. The amendment introduced to Article 5

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 … 24766/2010, 24803 & 24804/2010, 26516 & 26517/2010, 27548/2010, 30070/2010, 1182/2011, 1190/2011, 1309/2011, 2059/2011, 2407/2011, 2616/2011, 2770/2011, 3259/2011, 4052/2011, 4417/2011, 26458-26460/2011, 5158/2011, 6874 & 6875/2011, 8140/2011, 9950/2011, 11744/2011, 12308 & 12309/2011, 12315/2011, 12540/2011, 13735/2011, 14848 & 14849/2011, 15089/2011,

Principal Commissioner of Income Tax2, Kolkata Vs. National Insurance ...

Court : Kolkata

Subject : Direct Taxation

accordance with the regulations made by Insurance Regulatory and Development Authority;” The said sub-clause was deleted by the Finance Act, 1988. The Notes on Clauses of the Finance Bill, 1988 [as reproduced in (1988)170 ITR (St.)].166 stipulated:- “The … assessment year. The Assessing Officer in an order passed on 31st December 2007 under Section 143(3) of the Act rejected the claim of the assessee … exempted from tax. The assessee, being a general insurance company, is required to be taxed in terms of Section 44 of the Income Tax Act, 1961 read with the provisions of Rule 5 of Part B to Schedule

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

vendor by private treaty and at arm's length." The definition in section 272 can be traced back to section 44 of the Finance Act 1965 and from there to the estate duty valuation provisions in section 7(5) of … of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in … Special Commissioner (Mr Demack) by a written decision released on 21 March 2007. Timber Products' appeal to an Extra Division of the Inner House of

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the … by the said Project Management Consultant. The said work awarded to the petitioner was completed on 15th April, 2007. 7. On 14th June, 2007, the petitioner raised a demand for reimbursement of service tax alleged to have … was rightly rejected by the respondent and thereafter by the learned arbitrator. 44. Insofar as the submission of the learned senior counsel for the petitioner … 1. By this petition filed under section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned

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 … 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 … on HDFC. Referring to the decision reported as JT 2005 (1) SCC 449 Maruti Udyog Ltd. vs.Ram Lal and Ors. it is contended that in