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Sify Technologies Ltd Vs. Commissioner of Central Excise and Service T ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

transaction of taxable service is with any associated enterprise.” (emphasis supplied) 4. By the amendment introduced in the Finance Act, 2008 w.e.f. 10.5.08, service tax in respect of transactions between associate enterprises was required to be paid as soon … was upheld by the Commissioner (Appeals); hence this appeal before the Tribunal. 3. I have heard both sides. Section 67 of the Finance Act, 1944 defines “value of taxable service”. The Section is reproduced herein below: -

M/S. Central Cables Limited and Others Vs. the Union of India, Through ...

Court : Mumbai Nagpur

Subject : Land Acquisition

dated 10.09.2012 in Writ Petition No.5410 of 2011 (M/s. GMMCO Limited vs. Union of India thr. Ministry of Finance, New Delhi and Ors.) is also pressed into service. Lastly, it is urged that if this Court finds … in the case of NivaramPharma Pvt. Ltd. vs. CEGAT, Madras, reported at 2008 (12) S.T.R. 98 (Mad.) and Division Bench of this Court in the … said order, Respondent No.3 confiscated a machine (capital goods) Gravi Mix Magruire WSB 420, valued at Rs.5,21,396/- under Section 111(d) and (f) of the Customs Act, 1962 (hereinafter referred to as the Act), and in terms of its

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Citation 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

it is submitted that the whole mater is procedural in nature; that Section 292BB recently inserted by the Finance Act, 2008 shows that any defect in such notice can be cured and is not fatal; that even otherwise the

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, … 3rd ed (2009), similarly proceed on the basis that the privilege is confined to professional lawyers (para 10.2.7). 111. As in England and Wales, bodies concerned with law reform have also proceeded on the basis of such

Commissioner of Income-tax, Allahabad Vs. Anil Kumar Chadha

Court : Allahabad

Subject : Direct Taxation

Pratap Singh v. Asstt. CIT [2008] 307 ITR 450/[2009] 179 Taxman 73 (All.); and (d) New Delhi Auto Finance (P.) Ltd. v. Jt. CIT [2008] 300 ITR 83/170 Taxman 276 (Delhi) 12. We heard both the parties … 181 (Guj.); and (e) CIT v. Aboo Mohmed [2001] 250 ITR 313/[2000] 111 Taxman 120 (Kar.). 7. Lastly, he made a request that the impugned … matter was referred to the Income Tax Department, who has issued a notice under Section 158BC of the Act in the name of the assessee and made the addition being undisclosed income alongwith the income of Rs.

M/S. Inox Air Products Ltd. Vs. Cce, Hyderabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

under sub-rule 4 of Rule 15 of the CENVAT Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 by the adjudicating authority was reviewed in the Department and accordingly an appeal preferred to the Commissioner(Appeals). … at Isnapur and a service providing unit (Unit-II) at Bhadrachalam. During the period from April 2007 to April 2008, Unit-I took CENVAT credit on certain input services totaling to Rs.4,98,899/- though it was not eligible to do … on the following decisions:- 1. CCE, Pune-I vs. Thermax Ltd. [2010(254) ELT 111 (Tri. Mumbai)] 2. Lanco Industries Ltd. vs. CCE, Tirupathi [2011(265) ELT 118

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 … and the High Court are supposed to interpret the law in the light of the circular. There is, 111 Ellerman Lines Ltd. v. Commissioner of Income tax 1972 (2) SCR168 K.P. Verghese v. Commissioner of Income Tax

Haryana Power Purchase Centre Vs. Sasan Power Ltd

Court : Supreme Court of India

Subject : Land Acquisition

S (3) It was decided to set up an Ultra Mega Power Project. Towards this end, the Power Finance Corporation Limited of India was to be the nodal agency. It incorporated a Special Purpose Vehicle, which is … by the appellant. The application, no doubt, is filed in the year 2008. What impresses the Court the most is the stand of the customs … for Electricity (hereinafter referred to as ‘Tribunal’ for brevity) in an appeal carried by the first respondent under Section 111 of the Act. (2) The appeal before the Tribunal, in turn, was lodged against the order passed by

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

Matched in: Citation 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)