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Commissioner of Income Tax -xiii Vs. Rajinder Kumar
Delhi
Jul-01-2013
Direct Taxation
as amended by Finance Act, 2008 was as under:“40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “profit and gains … 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
Tag this Judgment! AI Brief & AskM/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise
Mumbai
Aug-26-2014
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 … Industrial Machinery Manufacturers Pvt. Ltd Vs. The State of Gujarat, (1965)16 STC 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd.,
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Kolkata Xii Vs. M/S Calcutta Export Company
Supreme Court of India
Apr-24-2018
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,
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Commissioner of Service Tax Vs. M/S Adani Gas Ltd.
Supreme Court of India
Aug-28-2020
Service Tax
14 Section 65(105)(zzzzj) of the Finance Act 1994 was introduced by Notification No.18/2008-S.T. with effect from 16 May 2008. Section 65(105)(zzzzj) levies a service tax on the use of tangible goods. On the other 11 hand, the transfer … pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance … commercial and domestic consumers constitute a refundable security deposit is rejected. 37 38 Thus construed, we are of the view that the Adjudicating Authority was
Tag this Judgment! AI Brief & AskR (on the Application of Prudential Plc and Another) Vs. Special Commi ...
UK Supreme Court
Jan-23-2013
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, … either under private law or under public law" “ Three Rivers (No 6), [2005] 1 AC 610, para 38, per Lord Scott. 20. The development and rationale of LAP are explained in terms which I could not
Tag this Judgment! AI Brief & AskG.V.Matheswaran Vs. the Union of India
Chennai
Jun-20-2014
Service Tax
and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008. 36 In view of paragraph no.30 above, upholding the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance … is of the considered view that the said provisions are intra vires the Constitution of India.Accordingly,W.P.No.26459/2011 is dismissed. 38 W.P.No.26458 of 2011 is filed by IRCTC, challenging the order dated 09/10.03.2011 passed by the second respondent, wherein,
Tag this Judgment! AI Brief & AskPunj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.
Mumbai
Aug-13-2015
Land Acquisition
conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the … of Clause 22 of the Special Conditions of Contract and other terms of the contract. On 1st April, 2008, the respondent denied admissibility of reimbursement of service tax and contended that the service tax was deemed to … by the respondent under clause 22.1 of the Special Conditions of Contract. 38. Clause 32.2 of the Instructions to Bidder clearly indicates that the contract … 1. By this petition filed under section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned
Tag this Judgment! AI Brief & AskLally Automobiles Pvt. Ltd. Vs.commissioner (Adjudication), Central Ex ...
Delhi
Jul-25-2018
Service Tax
under Section 66 of the Finance Act. This position was clearly upheld by CESTAT in Metro-shoes case MANU/CM/0291/20 2008 (10) STR382(Tri.-Mumbai) wherein it was held that No Cenvat is eligible for inputs/services used for trading as the … for payment of Service Tax under the categories of "Authorized Service Station" and "Business Auxiliary Service" under the Finance Act, 1994. It availed Cenvat credit of duty paid on various inputs and tax paid on better services in
Tag this Judgment! AI Brief & AskMediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...
Chennai
Jun-26-2013
Land Acquisition
of films as a Taxable service under the provisions of Section 65 of Chapter V & V(A) of Finance Act of 1994. W.P.No.1008 of 2012 is filed under Article 226 of Constitution of India praying to issue Writ … SCC478 which has been considered in a subsequent judgment in Faqir Chand Gulati vs. Uppal Agencies Pvt. Ltd., 2008 (12) S.T.R. 401 (SC), in which it has been held that in case of a true joint venture,
Tag this Judgment! AI Brief & AskM/S. Shiva Mines and Mineral Vs. State of Raj. and anr
Rajasthan Jodhpur
Sep-12-2013
Land Acquisition
the rules framed thereunder have been complete violated while framing assessment orders. Definition of 'land' as given in Section 38 (c) of the Rajasthan Finance Act, 2006 has also not been taken into consideration. The provisional assessment lists … challenged the levy of land tax vide the demand notices dated 05.06.2008 (Annex-5), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2006-07 raised by the Assessing Authority, (Sub-Registrar), Kolayat.2. Learned counsel for the petitioner submitted
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