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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. 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 … under the Rules framed under the Bombay Sales-tax Act, 1959. By virtue of the amendment brought about in Section 26 of the Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 (Maharashtra Act 9 of 1989) the facility

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, … Economic Zone;. Section 7 of the Act deals with the exemption from the taxes duties and cess.10. Likewise, Section 26 of the Act deals with exemptions, draw backs and concessions granted in favour of every Developer and Entrepreneur.

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

Vivek Narayan Sharma Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Court in the case of Rojer Mathew (supra) considered the question, as to whether Section 184 of the Finance Act, 2017, which does not prescribe qualifications, appointment, term and conditions of service, salary and allowances, etc. suffers from … 110-158 Precedents construing the word “any”…………………. Paras 112-127 Purposive interpretation …………………………………… Paras 128-143 Construction of sub-section (2) of Section 26 of the RBI Act……………………………………………………….. Paras 144-157 X. ISSUE No.(ii)……………………………………………….. Paras 159-211 Precedents considering delegated legislation ……….. Paras 162-193

Commissioner Of Service Tax Mumbai Ii Vs. M/s. 3i Infotech Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

Notices. The notices C.A.No.4007 of 2019 etc. Page 1 of 15 were issued under Section 73 of the Finance Act, 1994 (for short “the Finance Act”) for the demand of service tax. The brief particulars of Show Cause … rendered by the assessee from 10th April 2004 up to 15th May 2008 in relation to software need to be classified under the C.A.No.4007 of … of supplies to a developer or unit in SEZ, he urged that in view of sub­section (2) of Section 26 of Special Economic Zones Act, 2005 (for short, ‘SEZ Act’), an exemption was available in the light of

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … Mehras i.e. the Petitioner Nos.2 and 3 filed Company Petition No.74 of 2008 against the Respondent No.1, Dr.Wobben and Mr. H D Ketwigg alleging oppression … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named, … the correspondence between the parties prior to the agreement being executed on 26/9/2006. The said correspondence starts with the e-mail dated 25/6/2006 and the e-mail

Translanka Air Travels Pvt Ltd vs the Commr. of Service Tax

Court : Chennai

Common Prayer: Appeals filed under Section 35-G of the Central Excise Act,1994 read with Section 83 of the Finance Act, 1994 against Final OrderNos.698 and 452 of 2007 on the file of the Customs, Excise and Service Tax … AT MADRASDATED: 19-01-2026CORAMTHE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR CMA No. 2873 of 2008 AND CMA NO. 2359 OF 2007 M/s.Translanka Air Travels Pvt Ltd ‘Vijaya Towers’, No.4, Kodambakkam High Road, Chennai-600034 … The substantial questions of law that have been admitted for consideration on 26.10.2007 in the case of ETA are as follows:1. Whether in the facts

Arun Kumar Agrawal Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Land Acquisition

shown capacity in dealing with problems relating to securities marker or have special knowledge or experience of law, finance, economics, accountancy, administration or in any other discipline which, in the opinion of the Central Government, shall be … go by at the time of the appointment of Mr. Sinha in 2008, when his extension to deputation was denied. Therefore, in order to continue … condition as laid down in sub-section (5) of Section 4 of the Securities and Exchange Board of India Act, 1992 (hereinafter referred to as ‘SEBI Act’), as well as the qualification contained in Government communication, which required … has given false information repeatedly. He gives a false declaration under Rule 26(3)(ii) of All India Services Death-cum-Retirement Benefit Rules to the effect that in

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 10, 10(20), 10(26AAB) and 260A; Finance Act, 2002; Cantonments Act, 1924 - Sections 3; General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) Act, 1998 - Sections 5, 22(1), 22(2), 62 65, 88, 88(1), 88(2) and 88(3); Delhi Development Act, 1957; Payment of Bonus Act, 1965 - Sections 32; Constitution of India (Seventy-third Amendment) Act, 1992; Constitution of India (Seventy-fourth Amendment) Act, 1992; Constitution of India - Articles 243, 243P, 243 and 243ZF

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

Matched in: Citation (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540