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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)

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, … said Act. Further, the definitions of the terms `Export , under Clause 18, `Export Goods , under Clause 19 and `India , under Clause 27 … writ petitioners have challenged the Circular bearing F.No.6/2/2008-SEZ (pt), dated 30.6.2008, issued by the Department of Commerce (SEZ) Section, Ministry of Commerce and Industry, Government of India. According to the said Circular, the supply of steel products,

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and … Insurance Business (Nationalisation) Act, 1972. 2. The parties and proceedings are referred to, as arrayed in W.P.(C)No.15892 OF 2008, treating the same as the lead case. The case of the petitioner/State Insurance Department is that their constitution … the Central Government as well, as per the Circular No.89/7/2006-Service Tax dated 18.12.2006 (Ext.P5). Reference is also made to Ext.P11 application for exemption preferred by

Commissioner of Income-tax Vs. Dalmia Agencies (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Industrial Disputes Act, 1947 - Sections 2(5) and 18(1); Income Tax Act, 1961 - Sections 35DDA, 37, 37(1), 143(1), 143(2), 271 and 271(1); Finance Act, 2008 - Sections 271 and 271(1B)

Reported in : [2010]186TAXMAN155(Delhi)

122 Taxman 620 (Delhi), no more remains valid in view of legislative amendment in Section 271 by the Finance Act, 2008. By this amendment, Sub-section (1B) is inserted to Section 271 of the Income-tax Act retrospectively with effect from … A.K. Sikri, J. 1. The assessee had entered into a settlement with its workmen under Section 18(1) of the Industrial Disputes Act. As per the settlement, lump sum payment was made to the workers. The

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

Court : Mumbai

Subject : Service Tax

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 … Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by the appellant,

Commissioner of Income Tax Kolkata Xii Vs. M/S Calcutta Export Company

Court : Supreme Court of India

Subject : Education

Section 40(a)(ia) of IT Act.18) With a view to mitigate this hardship, Section 40(a)(ia) was amended by the Finance Act, 2008 and the provision so amended read as under:-“40. Notwithstanding anything to the contrary in Sections 30 to 38,

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of … relied on the judgment of the Supreme Court in Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes 2008 (56) BLJR1038 to say that payment of service tax and VAT are mutually exclusive. The relevant portion of … error in holding that invocation of the extended period under proviso to Section 73(1) of the Act in respect of two services, i.e. management, maintenance … evidence or proof or finding in the impugned orders dated 29.12.2011 and 18.05.2017 that service tax was not paid on account of any fraud, collusion,

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Section 40(a)(ia), 200(1)

the contention taken by the assessee as regards the amendment brought forth with effect from 1.4.2005 under the Finance Act, 2008, mitigating the rigour of Section 40(a)(ia) and the circular dated 27.3.2009 that the amendment would apply on and

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, … a few miscellaneous exceptions applies (eg in a probate case where the validity of a will is contested). 18. As Lord Carswell explained in Three Rivers District Council v Governor and Company of the Bank of England

M/s. Hardy Exploration and Production (India) Inc., Chennai Vs. M/s. S ...

Court : Chennai

Subject : Arbitration

The insertion of Section 65(105)(zzzzj) in the Finance Act, 1994 was brought about, via Section 9 of the Finance Act, 2008 (Act 18 of 2008). 11.1. By virtue of this amendment in the Finance Act, 1994, the services rendered