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P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two grounds. … the judgment in the case of Jaswant Kaur (supra) and struck down a similar provision, that is, Section 48(8) of the Karnataka Land Reforms Act, 1961 which barred legal practitioners from appearing before the Land Tribunals, functioning

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

19(2) of the Bihar Finance Act raising a demand of Rs. 3,42,52,151=00.5. In exercise of power conferred under Section 48 of the Bihar Finance Act 1981, Bihar Sales Tax Rules 1983 was framed which was notified vide Notification … the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … back by the Supreme Court in terms of order dated 23rd July, 2007 passed in Civil Appeal No. 3188 of 2007.2. The writ petition was

Tannia Rikhy and Others vs Sunrider India Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

been brought under the ambit of Service Tax, with effect from 01.06.2007 by virtue of implementation of the Finance Act, 2007. The Defendants, requested the Plaintiff to expedite the payment of Service Tax with immediate effect, so as to … Deed, liability to pay all the leviable taxes was on the Landlord. 48. After expiry of first Lease Deed dated 28.08.2006, the Plaintiff and Defendant … 32/2023 Page 1 of 15 Digitally Signed By:ANIL KUMAR BHATT Signing Date:21.05.2026 17:16:57 1. Regular First Appeal under Section 96 read with Order XLI Rule 1 of the Code of Civil Procedure, 1908 (hereinafter referred to as

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … Calico Printing Co. Ltd. v. S. G. Mehta ITO, reported in [1968] 48 [TR 154 and (ii) in the case of Addl. Commissioner v. Jyoti … Declare that the proceedings consequent to notice issued under Section 201 (1) of the Act for Financial Year 2007-08 are barred by the proviso to Section 201 (3); (G) Your Lordships may be pleased to Declare that

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 … generally fall also in the jurisdiction of the State. Reference is made to Entries 45, 46, 47 and 48 of the State List in which certain taxes are to be imposed on land and agricultural land or

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 … stamp duty in respect of such transfer, the value so adopted or assessed shall, for the purposes of Section 48, be deemed to be the full value of the consideration received or accruing as a result of such

Dana Corporation (Through Its Successor, Dana Companies Llc a Subsidia ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

income specified in that Section are: 14. Heads of Income A - Salaries B - [Omitted by the Finance Act, 1988] C - Income from house property D - Profits and gains of business or profession E - … course of such proceedings DC submitted a plan for reorganization in October, 2007 before the Court. The same was confirmed by the Bankruptcy Court in … of shares. In the absence of consideration or indeterminability of full value of consideration, the computation provision in Section 48 fails and consequently, the charging provision under Section 45 cannot be invoked by the Revenue to charge the

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)

Jacobus Johannes Liebenberg No. and Others Vs. Bergrivier Municipality

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

Act 32 of 2000 (the Systems Act), the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) (which came into operation on 1 July 2004) and lastly the Local Government: Municipal Property Rates Act 6 … farm owners; but that the Municipality had not complied with statutory requirements in imposing rates in the 2006/2007, 2007/2008 and 2008/2009 years and could thus not recover them. The high court granted leave to the farm owners … transitional rural local structures, and part VA dealt with rural local government. Section 9D provided for a framework for rural local government based on the

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

provisions with which the Court is concerned in this appeal. There is a new code, introduced by the Finance Act 2007 and now re-enacted as Part 6 of the Corporation Tax Act 2009. DCC's printed case suggests that one … forward in paragraph 7.23 of the report, putting it like this (para 48): "So far as the deemed manufactured interest is concerned this is treated … (UK) Ltd ("DCC") as lender and Ulster Bank Ireland Ltd ("the Bank") as borrower deemed to exist under section 730A of the Income and Corporation Taxes Act 1988 ("ICTA 1988"); and (3) A loan transaction between the