Advanced Search Results

M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

statutes should be strictly construed. Discussion, analysis and conclusions9. Equalization levy was introduced in the Finance Act, 2016. Section 165, which is the charging section, reads as under:“165. (1) On and from the date of commencement of this … nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax

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 … dated 26.5.2008 wherein the Commissioner came to the conclusion that the storage and warehousing services rendered under Section 165(108)(zza) relates to storage and warehousing of ‘goods’; in the instant case, the storage and warehousing has been rendered

Fashion Design Council of India Vs. Gnct and Others

Court : Delhi

Subject : MRTP

observed that the assessment only particularised the amount of tax payable as per the rates fixed by the Finance Act and that it did not create a right to refund for the first time since that right had … the year 2004; the exemption was reduced to 50% in respect of the events held in the years 2008 and 2009. Thereafter the Government of NCT, Delhi refused the grant of exemption from entertainment tax for all … 290 AND Kalwa Devadattam v. Union of India [1963] 49 ITR (SC) 165; [1964] 3 SCR 191.)” (underlining ours) The aforesaid decisions bring out the … 3. The petitioner applied for exemption from payment of entertainment tax under Section 14 of the Act regarding Fashion weeks organized by it for the

Commissioner of Central Excise and Service Tax Ltu, Delhi vs.nangalama ...

Court : Delhi

Subject : Service Tax

2(d) of the Act, as extracted hereinabove, was inserted, w.e.f. 10th May, 2006, by Section 28 of the Finance Act, 2008, and deemed goods, which were capable of being bought and sold, to be marketable. The insertion of this

Managing Director, K.S.R.T.C. Vs. New India Assurance Co.Ltd and Anr.

Court : Supreme Court of India

Subject : Land Acquisition

This Court has held thus:“15. An application for payment of compensation is filed before the Tribunal constituted under Section 165 of the Act for adjudicating upon the claim for compensation in respect of accident involving the death of, … the vehicle under such agreements. In case such contractual liability is excluded then anomalous results would occur and financer under higher purchase agreement would be held liable and so on. In our view, an agreement for lease

Urmila vs.sushma & Ors.

Court : Delhi

Subject : Land Acquisition

so far as his liability to pay compensation under tort or statute is concerned.” (emphasis supplied) In Godavari Finance Company vs. Degala Satyanarayanamma 22. & Ors., (2008) 5 SCC107 the question raised was as to whether the … requires.” x x x 15. An application for payment of compensation is filed before the Tribunal constituted under Section 165 of the Act for adjudicating upon the claim for compensation in respect of accident involving the death of,

Rakesh Kumar Garg and Others Vs. Commissioner of Central Excise

Court : Delhi

Subject : Service Tax

October, 2000 up to 31st August, 2002. 68. Secondly, prior to the amendment introducing Section 3A under the Finance Act 2008, empowering the Central Government to charge excise duty on the basis of capacity of production in respect of … had not been produced for cross-examination. In Union of India v. M.S.S. Foods Products Ltd. 2011 (264) E.L.T. 165 (MP), the proceedings against the Respondent therein for clandestine removal of gutka ended in quashing of the demands

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to 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 … the payer was mistaken or whether, if he was mistaken, his mistake was one of fact or law. 165. It was not necessary in Woolwich Equitable to consider the rule that money paid under a mistake of

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Anr. v. Union of India & Ors.215, Kesavananda Bharati Sripadagalvaru v. State of Kerala & Anr.216, Peerless General Finance and Investment Co. Limited & Anr. v. Reserve Bank of India217 and Daroga Singh & Ors. v. B.K. … Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; (4) Airports Economic Regulatory Authority of India Act, 2008; (5) Environmental Impact Assessment Notification, 2006; (6) The Insolvency and Bankruptcy Code, 2016; (7) General Clauses Act, 1897; … 162 AIR1961SC1519163 AIR1991SC1216(paras 6 to10) 164 (supra at 46, paras 22 and23) 165 (1975) 2 SCC818(para3) 166 1995 Supp (1) SCC434(para11) 167 2019 SCCOnline SC1144(paras … at30) 94 W.P.(C) No.922/2020 119. On 17.10.2017, the MoHUA, while acting under Section-11A of 1957 Act, had issued notification S.O. 3348 (E) whereby Chapter-17 (clause

L.K.Trust. Vs. Edc Ltd. and ors.

Court : Supreme Court of India

Subject : Company

Acts : Indian Companies Act 1956; State Finance Corporation Act - Section 29; Transfer of Property Act - Section 60; Constitution of India - Article 136, 129; Contempt of Courts Act 1971 - Section 12

the High Court of Bombay at Goa in Misc. Civil Application No. 165 of 2008 which was filed in Writ Petition No. 601 of 2006 … and attached the property of respondent no. 3 company on July 15, 2003 under Section 29 of State Finance Corporation Act, 1951. On the request of the respondent No. 3 that it would be able to sustain … is granted in each Special Leave Petition.2. The appeal arising from Special Leave Petition (C) No. 10334 of 2008 is directed against order dated April 07, 2008 passed by the High Court of Bombay at Goa in