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Commissioner of Service Tax, Mumbai and Another Vs. P.N. Writer and Co ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

comes under the category of taxable service of ‘storage and warehousing’ as defined in Section 65(102) of the Finance Act, 1994 and therefore, they are liable to pay service tax on the said activity under Section 65(105)(zza) of

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

Subject : Right to Information

of TMA have now been replaced by provisions contained in section 113 of, and Schedule 36 to, the Finance Act 2008 ("the 2008 Act"). While there are differences between the regime in TMA and that in the 2008 Act, … characterised in a judgment by Lord Brougham LC in Greenough v Gaskell (1833) 1 My and K 98, 102-103. (Litigation privilege seems to have developed rather later “ see per Lord Carswell in Three Rivers (No 6),

K. Arumugam versus Union of India & Others Etc.

Court : Supreme Court of India

Reported in : [2024] 8 S.C.R. 830

SCC 603 - followed. 832 [2024] 8 S.C.R. Digital Supreme Court Reports List of Acts Finance Act, 1994; Finance Act, 2008; Constitution of India; Lotteries Regulation Act, 1998; Kerala State Lotteries and Online Lotteries (Regulation) Rules, 2003; Lotteries Regulation … sale basis. Whether the activity of the appellants-assessees would attract service tax within the scope and ambit of Section 65(19)(ii) read with Section 65(105)(zzb) of the Finance Act, 1994.Headnotes†Finance Act, 1994 - s.65(19)(ii) r/w. s.65(105)(zzb) - Appellant … Das v. Phanindra Chandra Chakravarty [AIR 1935 Cal 756 : 40 CWN 102] ). In our opinion a sale of a lottery ticket also amounts

VIP Housing and Properties Vs The Deputy Commissioner of Income Tax

Court : Chennai

35 ITR 1 (SC), observed as under:-“9. The original assessment was made on 30-11-2006 under section 143(3). The Finance Act, 2008 inserted clause (h) of Explanation 1 to section 115JB retrospectively from 1-4-2001. The effect of this clause was … also drew attention to the following cases:- i. Kalyanji Mavji and Co. Vs. Commissioner of Income Tax, (1976) 102 ITR 287 / (1976) 1 SCC 985. ii. Indian and Eastern Newspaper Society Vs. CIT, [1979] 119 ITR

M/S. Chennakesava Pharmaceuticals, Vijayawada Vs. the Commissioner of ...

Court : Andhra Pradesh

Subject : Land Acquisition

authority. 28. It is to be noted that the Legislature had amended Section 271 of the Act by Finance Act, 2008 and inserted sub-section (1B) with retrospective effect from 01-04-1989 which provided as follows: “Section 271 (1B): Where any

Uma Maheswari Vs. the State

Court : Chennai

Subject : Land Acquisition

NCH No.2298, 2299 and 2300 of the petitioners passed by the order dated 18.6.2013 issued by Repco Home Finance Ltd, Plot No.4055, U  Block, No.10, 4th Main Road, Anna Nagar, Chennai-600 040 and direct the Repco … Apex Court in LALITA KUMARI Vs. GOVT. OF U.P.& ORS (W.P.(Criminal)No.68 of 2008 decided on 12.11.2013).22. In the case before us, offences under Sections 406, … offence.33. In seizing the properties, the investigating officer has to follow certain procedures. That has been prescribed in Section 102 Cr.P.C. It runs as under : ".102.Power of police officer to seize certain property.-(1)Any Police Officer may seize … the F.I.R as such they do not disclose the offences alleged. What actually is purely a civil transaction, breach of terms and conditions of an

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on behalf of the revenue.......................................................................................................... 22 … as it stood originally. However, by the Taxation Laws Amendment Act, 1975 (w.e.f. 01.04.1977), Section 13(1)(bb) was inserted. 102 Section 4(3)(i) of the old IT Act. 60 That provision excluded the operation of Sections 11 and 12

Davis Vs. Federal Election Comm’n

Court : US Supreme Court

Subject : MRTP

U. S. 1 , the Court soundly rejected a cap on a candidate’s expenditure of personal funds to finance campaign speech, holding that a “candidate … has a First Amendment right to … vigorously and tirelessly … … district court for the district of columbia No. 07-320. Argued April 22, 2008-Decided June 26, 2008 Federal-law limits on the amount of contributions a House … v. Lyons , 461 U. S. 95 , 102. Davis faced the requisite injury from §319(a) when … equally to all competitors for a seat and their authorized committees. However, §319(a) of the Bipartisan Campaign Reform Act of 2002 (BCRA), 2 U. S. C. §441a-1(a), part of the so-called “Millionaire’s Amendment,” fundamentally alters this scheme … §319 is unconstitutional and an injunction preventing the FEC from enforcing the section during the 2006 election. The District Court concluded sU. S.onte that Davis

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … had by then already filed (Subway Petition, Exhibit I , pp. 100 102; Exhibit J , pp. 103 107).Respondent No. 4 did not accept this … Ltd. v State of Maharashtra (2009) 39 MTJ 266; Appeal No. 25 of 2004; decided on 25th November 2008)and Diageo India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

Section 80-IA to Section 80-IB and the said Section 80-IB with effect from 1.4.2002, till its amendment by Finance Act, 2008 reads as under :- "80-IB(1) Where the gross total income of an assessee includes any profits and gains … Central or a State Government in any other manner, shall be treated as a single "undertaking"." 13. Paragraph 102 of the Budget speech of the Finance (No.2) Bill, 2009 reads as under :- "...Further I also propose