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Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted … 7 of the Customs Act, 1962.28. Mr. Champaneri has further submitted that in exercise of powers conferred under Section 55 of the Act of 2005, the Central Government had made the Special Economic Zones Rules, 2006 as originally

Commissioner of Income-tax, Ghaziabad Vs. Simbhaoli Industries (P.) Lt ...

Court : Allahabad

Subject : Direct Taxation

CIT v. Poonam Chand Trilok Chand [1976] 105 ITR 618 (All.); and (5) Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC). 9. Lastly, he made a request to dismiss the appeal filed … Satish Chandra, J. 1. The present appeal is filed by the department under Section-260-A of the Income Tax Act against the judgment and order dated 16.01.2001, passed by the Income Tax Appellate Tribunal, Delhi in Appeal No.6408

Ms Vijeta Projects and Infrastructures Limited Through Its Managing Di ...

Court : Jharkhand

Subject : Land Acquisition

due to an assessee and prevent the running of interest in terms of Section 43 of the Bihar Finance Act, thereby leading to a saving for the Government. Similarly, 5. a dealer entitled to refund will also be … of the application for refund and if the said amount is not paid within six months as per Section 55 of the Jharkhand Value Added Tax Act, 2005, this petitioner is entitled to simple interest @ 6% per … (TDS) by the respondents­State Government. This amount is for the financial years 2007­08 and 2008­09. For these financial years, the assessments have already been completed

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

Court : Supreme Court of India

Subject : Service Tax

expressly made the service component in such works contract liable to service tax w.e.f. 1st June, 2007. The 55 amendment was made to the said section of the Finance Act, 1994 by which works contract which were … 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.

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 … respondent within a period of twelve weeks from the date of receipt of a copy of this order. 55 In W.P.No.16400 of 2013, the petitioner is one of the licencees of the local body, viz., Gobichettipalayam Municipality

Unnikrishnan T.a. vs Assistant Commissioner (Assessment)

Court : Kerala

for the petitioner, in reply, wouldsubmit that Section 55 of the KVAT Act has been amended by the Finance Act, 2023. It is submitted that, by virtue of the 2 nd proviso added to Section 55 of the

Commissioner of Income-tax and anr. Vs. Tata Coffee Ltd.

Court : Karnataka

Subject : ContractDirect Taxation

Acts : Income Tax Act, 1961 - Sections 55(2) and 260A; Finance Act, 1998; Contract Act - Sections 29; Madras Electrical Undertakings Acquisition Act, 1949

Reported in : (2010)229CTR(Kar)38

Feb., 2001 (Annex. A). The Tribunal further held that Section 55(2) of the Act had been introduced by Finance Act of 1998 and was applicable from the asst. yr. 1998-99 onwards and not to the assessment year in

Yu Televentures Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

jurisdiction, the binding effect of the said orders on the Department continues. In Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC) the Supreme Court observed as under: 6. Sri Reddy is perhaps … the law explained in Legrand (India) Pvt. Ltd. v. Union of India 2007 (216) ELT 678 (Bom.), and held that a failure to follow a … by the Petitioner for refund of excess additional customs duty paid under Section 3 (1) of the Customs Act, 1962 ('Act') read with Serial Number 263A and condition no. 16 of Notification No. 12/2012-CE dated 17th March

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

P. Murugan Vs. The Registrar, Debts Recovery Appellate Tribunal and Ot ...

Court : Chennai

Subject : Land Acquisition

considered in the light of the general purpose of the Act itself". 101. In RBI v. Peerless General Finance and Investment Co. Ltd., [(1987) 1 SCC 424], it was observed, "that interpretation is best which makes the … SARFAESI proceedings initiated by the bank was already challenged by the borrower by way of filing S.A.No.221 of 2007 and the S.A., was also dismissed on merits. Then, Sale Certificate was issued and the property was sold … present writ petition has been filed. 9. Referring to second proviso to Section 18 of the SARFAESI Act, 2002, Mr.A.V.Arun, learned counsel appearing for the … Ansal Properties and Industries Ltd. v. State of Haryana [2009 (3) SCC 553] 180. Further, it is a well-established principle of statutory interpretation that the