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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 … the provision of sub-rule (i) of Rule 5 of the Service Tax (Determination of value) Rules, (Notification number 12/2006-ST, dated 19.04.2006) the service tax is liable to be charged on the gross value including reimbursable and out

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, … only on goods exported out of India, in view of the provisions of the Customs Act, 1962, especially, Section 12 of the said Act, such duties were being levied and collected even in respect of the supplies made

Canoro Resources Limited Vs. Director of Income-tax (internat Ional Ta ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

applicable to every firm is 30 per cent as per paragraph (c) of the First Schedule of the Finance Act, 2008. 10. 10.1 It is the common stand of both - the applicant and the Revenue, that the nature … Mr. A. Sinha M/s Canoro Resources Ltd. has filed this application under section 245Q(1) of the Income-tax Act, 1961 (the Act). The applicant is a foreign company, registered in Canada. 2. … in a number of cases. In B.R. Naik v/s CIT (13 ITR 124), a partnership firm registered in Salisbury, South Rhodesia carried on business there.

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees are … Supreme Court in Virender Singh Hooda v. State of Haryana : (2004) 12 SCC 588 at 605 para 33 & 34, Empire Industries Ltd. v. … Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

The assessee was asked to explain why disallowance should not be made under Section 40(a)(ia) as amended by Finance Act, 2008 with retrospective effect from 1st April, 2005. The assessee filed written submissions that they had not claimed any … memorandum explaining the amendments to Section 40(a)(ia) reproduced in (2010) 321 ITR Statutes 79 reads:“Notes on Clauses: Clause 12 of the Bill seeks to amend section 40 of the Income-tax Act relating to amounts not deductible. Under

M/S.Cheerans Structurals Engineers & Contractors vs the Commercial ...

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

P.C.Shaji vs Commercial Tax Officer(Wc)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

Jilmon John vs Commercial Tax Officer (Works Contract)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

The Commercial Tax Officer (Works Contract) vs Raju Joseph

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

Agi Abraham vs Commercial Tax Officer (Works Contract and Luxury Tax)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1