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The Institue of Chartered Accountants of India and Vs. the Director Ge ...

Court : Delhi

Subject : Direct Taxation

other object of general public utility.28. Section 2(15) was substituted w.e.f. 01.04.2009. Prior to its substitution by the Finance Act, 2008, section 2(15) as amended by the Finance Act, 1983 read as under:- 15:- Charitable purpose includes relief to the … the petitioner before the CIT (Appeals).10. In the meantime, the Commissioner of Income Tax passed an order dated 29.03.2010 under Section 263 of the Act holding that the Assessment order dated 21.08.2007 passed by the Assessing Officer

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers made in YFC Projects Pvt. Ltd. are as under:“A) Issue a writ of certiorari/mandamus or … involved in works/composite contracts and it is levied @ 2%, enhanced to 4% with effect from 1st March, 2008. The said levy is not applicable to services covered under Section 65(105)(zzq) and (zzzh). (ix) There is a

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers made in YFC Projects Pvt. Ltd. are as under:“A) Issue a writ of certiorari/mandamus or … involved in works/composite contracts and it is levied @ 2%, enhanced to 4% with effect from 1st March, 2008. The said levy is not applicable to services covered under Section 65(105)(zzq) and (zzzh). (ix) There is a

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers made in YFC Projects Pvt. Ltd. are as under:“A) Issue a writ of certiorari/mandamus or … involved in works/composite contracts and it is levied @ 2%, enhanced to 4% with effect from 1st March, 2008. The said levy is not applicable to services covered under Section 65(105)(zzq) and (zzzh). (ix) There is a

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

Subject : Service Tax

the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers made in YFC Projects Pvt. Ltd. are as under:“A) Issue a writ of certiorari/mandamus or … involved in works/composite contracts and it is levied @ 2%, enhanced to 4% with effect from 1st March, 2008. The said levy is not applicable to services covered under Section 65(105)(zzq) and (zzzh). (ix) There is a

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

under the contract of sale.9. After the Special Leave Petition was filed in this Court, the Parliament by Finance Act, 2008 inserted an explanation in Sub-clause (ii) of Section 65(19), which came into force on or about 16.5.2008 and … to conduct a business. Conduct of business by a State is permissible, inter alia, in terms of Article 298 of the Constitution of India. If it is not otherwise prohibited, the State in exercise of its executive

Micro Hotel P. Ltd. Vs. Hotel Torrento Limited and ors.

Court : Supreme Court of India

Subject : Finance

Acts : State Financial Corporation Act - Section 29

initiated.9. 1st respondent then, on 10.09.2008, filed a Writ Petition No. 13376of 2008 before the Orissa High Court to quash the demand notice dated22.08.2008 and … and informed 1st respondent that in case of failure to make payment, further action would be taken under Section 29 of the State Financial Corporation Act (SFC Act). Writ Petition came up forbearing before the Orissa High Court … respondent for establishing a hotel project at Janugarji, Balasore in the State of Odisha. The project was jointly financed by OSFC and IPICOL, for which 1strespondent had entered into a loan agreement and mortgaged the title deeds

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … company of M/s. Stemcyte Inc., USA, M/s. Apollo Hospital Enterprises Ltd., and M/s. Cadila Pharmaceuticals Ltd., established in 2008. It is engaged in the collection, processing, testing, and storage of umbilical cord blood units and their therapeutic … to show cause why their refund claim should not be rejected under Section 11B of the Central Excise Act, 1944. The appellant filed a written

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 … tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on

The Commissioner of Income vs M/S Martin Lottery Agencies

Court : Chennai

demand of the Assessing Officer is not an appealable order. Thereafter, after amendment of Section 240A by the Finance Act, 2000, the Assessee had preferred an appeal before the Commissioner of Income Tax (Appeals)-X, Chennai in ITA.No.323/2000-2001, which … is fact specific to the cases on hand.For the very same reasons I. T. A. Nos. 13 and 29 of 2017 are dismissed.” 15.In 2024 (10) SCC 733 (K.Arumugam Vs. Union of India), the Honourable Supreme Court