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

Court : Mumbai

Subject : Service Tax

the like, and parts thereof falling under heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) components, spares … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 2005 three further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was

Commnr. of Income Tax, Jalandhar-i Vs. Shri Rajiv Bhatara

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(1), 113, 154, 158B, 158BA(2), 158BB, 158BC and 260(A); Finance Act, 2000; Finance Act, 2002 - Sections 113; Finance Act, 2001 - Sections 2(1) and 2(3); Constitution of India - Article 271

Reported in : (2009)222CTR(SC)209; [2009]310ITR105(SC); JT2009(4)SC39; 2009(3)SCALE16; (2009)13SCC315; [2009]178TAXMAN285(SC)

that the surcharge was levied as per the provisions of Part I of the Ist Schedule appended to Finance Act, 2000. On the ground that there was no mistake apparent on the record, the application under Section 154 … Appellate Tribunal Amritsar Bench, Amritsar (in short the `Tribunal'). The dispute related to the block period 1.4.1990 to 3.7.2000. The question which arose for consideration is as follows:Whether, on the facts and in the circumstances of the

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 … provisions of the Indian Companies Act, 1958, while the petitioner in the other case i.e. W.P.(C) 860 of 2008 is a partnership firm registered under the relevant provisions of the Indian Partnership Act. Both the petitioners are … the purchase value of goods so deducted shall pay tax at the scheduled rate applicable to such goods. Xx xx xx xx Provided also that … transactions, being ‘work contract’, is eligible to tax under both the enactments. 3. With regard to the tax liability, the petitioners had been paying compounded

Cit Vs. Rajiv Bhatara

Court : Supreme Court of India

Subject : Direct Taxation

that the surcharge was levied as per the provisions of Part I of the 1st Schedule appended to Finance Act, 2000. On the ground that there was no mistake apparent on the record, the application under Section 154 … Amritsar Bench, Amritsar (hereinafter referred to as the Tribunal). The dispute related to the block period 1-4-1990 to 3-7-2000. The question which arose for consideration is as follows:Whether, on the facts and in the circumstances of the

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the 'Concurrent … the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … Legislature under entry 62 of the State List, contained in the Seventh Schedule of the Constitution of India. It was sought to be submitted, that … company by filing Writ Petition (M/S) No. 2562 of 2007, and thereafter, Writ Petition (M/S) No. 353 of 2008.7. The principal contention on behalf the petitioner, while assailing the action of the District Magistrates, in demanding entertainment

Sudha Tiwari Vs. Union of India and Other

Court : Allahabad

Subject : Constitution

Acts : Constitution of India - Clause-5 in Article 15 in Part 3, Article 141, 19 (1) (g), 14, 15 (5), 16 (4A) (4B), 17, 21, 30 (1), 46 and Part XVI; Amendment Act, 2005; Constitution (Ninety-Third Amendment) Act 2005; UP Admission to Educational Institutions (Reservation for Scheduled Castes, Scheduled Tribes and Other Backward Classes) Act, 2006 - Section 4

Senior Advocate assisted by Smt. Sunita Agarwal appears for the University. 2. The applications for B.P.Ed Entrance Examination 2008 were invited by the Deen Dayal Upadhyay Gorakhpur University, Gorakhpur for admissions to the B.P.Ed course, in the … has been inserted/added to the Article 15 as 15 (5) in Part III of the Constitution of India and Section 4 of the U.P. Admission … 2006 (U.P. Act No. 23 of 2006), to the extent it relates to the private unaided and self financed educational institutions, by declaring the same to be invalid, ultra vires to the provisions of the Constitution of … reservations of 27% for Other Backward Classes (excluding creamy layer); 21% for Scheduled Castes and 2% for Scheduled Tribes will be provided in the entrance

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

of ‘Taxable Service’ under sub-clause (zzzza) to sub- section (105) of Section 65, which was inserted by the Finance Act, 2008 w.e.f. 16.05.2008. The said provision reads as under:“105 - Taxable Service means any service provided,- “(zzzza) to any … did not have the legislative competence to charge sales tax under Entry 48 List II of the Seventh Schedule of the Constitution on an indivisible contract of sale of goods which had component of labour and service … to the dictionary clause of “lift” as has been defined in clause 3(c) to mean a “hoisting mechanism” equipped with a car which moves in

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

Constitution (Eighty-eighth Amendment) Act, 2003; Constitution (One Hundred and First Amendment) Act, 2016; Sale of Goods Act, 1930; Finance Act, 2008; Service Tax Rules, 1994; Contract Act, 1872. [2025] 2 S.C.R. 759 Union of India & Others v. Future … powers are traceable to any of the entries in List II and III to Seventh Schedule of Constitution of India. (v) Power to tax the … Etc. List of Keywords Paper lottery; Online lottery; Betting and Gambling; Service Tax; Principal-principal agreement; Principal-agent agreement; Seventh Schedule; Sole purchasers/distributors of lottery tickets; Taxable services; Actionable claim; Negative list; Noscitur a sociis; Res extra commercium; Residuary

M/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...

Court : Kolkata

Subject : Direct Taxation

Sub-section 1, the second proviso to Sub-section 3; Sub-section 11 and Sub-section 12 of Section 2 of the Finance Act, 2008, which provides as follows:“(1) Subject to the provisions of sub-section (2) and (3).for the assessment year commencing on … of tax liability on total income 1 2 Tax Payable on deemed total Income under section 115J.(7 of Schedule MAT) 1 5 Tax Payable on total income in item 11 of Part B-TI a Tax at normal … secondary and higher education cess on (7+8) Gross tax liability (7+8+9) 9 3 4 10 2c 3 4 5 1 0 Portion of the form

Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of India, … levy customs duties is traceable to Articles 245 and 246 read with Entry 83 of List I of Schedule VII of the Constitution of India. The said Entry reads as `Duties of Customs, including Export Duties . … which had not been enumerated, either in List II or in List III. Further, the clearances of goods into a Special Economic Zone, from a