Advanced Search Results

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. … contained in Section 35Q(2)(c) of Central Excise Act, 1944 (in short the 'Excise Act') as also in Section 83 of the Finance Act, 1994, which by incorporation, refers to, amongst others, to Section 35Q of the Excise

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 … the impugned notices / summonses issued under section 201 of the Act. 8.That the amendment of Section 201 of the Act by Finance Act, 2014 … 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

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Subject : Sales Tax

Reported in : 2012(3)KLT41(SN)(C.No.43)

Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘Act’) by the Finance Act 2007 (Act 15/2007) published in the official gazette of the State of Kerala dated 28.07.2007, taking away the benefit

James Hotels Ltd. Vs. Union Territory and ors.

Court : Punjab and Haryana

Subject : Property

Reported in : (2009)154PLR454

had completed construction of the property but could not utilise the same in yielding income so as to finance the payment of instalment because of lack of timely completion of infrastructural facilities like approach roads and parking … crores from the State Bank of India in the month of August 2007 for which sanction was granted. The Estate Officer granted permission to mortgage … consideration is the norms and parameters prescribed for cancellation of the lease of the site. In that regard, Section 8-A of the 1952 Act deserves to be noticed, which reads thus:8-A. Resumption and forfeiture for breach of conditions

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in highways, structures, airports, urban and … Rate of Service Tax Service Tax Payable Service Tax Edu. Cess Total 99,42,433/- 5% 4,97,122/- - 4,97,122/- 4,87,83,282/- 8% 39,02,662/- - 39,02,662/- 13,22,66,980/- 10.2% 1,32,26,698/- 2,64,534/- 1,34,91,232/- 14,45,23,874/- 12.24% 1,73,42,865/- 3,46,857/- 1,76,89,722/- 33,55,16,569/- 3,49,69,347/- 6,11,391/- 3,55,80,738/- *(Note:

M/s. Tata Engineering and Locomotive Co. Ltd. Vs. State of Maharashtra

Court : Mumbai

Subject : Sales Tax

was legally justified in holding that the amount of Rs.8,34,781/- as per hire purchase agreement dated 7.2.1996 hire financed in favour of Shri. Ajit Singh Bhimrao was liable to tax under Section 8 of the B.S.T. Act, … 3 of 2008, the Tribunal has passed an order on 30th August, 2007 and referred the following two questions: “(i) Whether on the facts and … purchase agreement dated 7.2.1996 hire financed in favour of Shri. Ajit Singh Bhimrao was liable to tax under Section 8 of the B.S.T. Act, 1959? (ii) Whether on the facts and in the circumstances of the case, the

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 … 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

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 … Income ("FII") Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also

Regency Soraj Infrastructures Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

letters and words "[the 31st day of March, 2011]" had been substituted".8. Section 80 IA was substituted by Finance Act, 1999. Section 80 IA(1) provides that where gross total income of an assessee includes profits and gains derived … correspondence was exchanged and information/details were furnished. The petitioner was required and furnished vide letter dated 29th August, 2007 first and final completion certificate issued by Pune Municipal Corporation dated 29th August, 2007. By letter dated 21st/22nd

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Revell v Edinburgh Life Insurance Co (1906) 5 TC 221, 227. The Crown option was abolished by the Finance Act 2007 and replaced by mandatory provisions. With a mutual life office the Revenue never had a choice, since mutual … in line 15 of the Company's form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to