Advanced Search Results

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 … such activity governing 'life insurance' by virtue of the 'exclusion' under Section 44(f) of the Life Insurance Corporation Act, 1956 (LIC Act in short) and

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

before the Settlement Commission, remained on the statute book despite the amendments introduced by the 2007 Act.(e) By Finance Act, 2008 Section 273AA was introduced conferring power on the Commissioner to grant immunity from penalty, if the Commissioner was satisfied … Police Officer without an order from a Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person to arrest the offender. Under Section

Bharti Airtel Ltd. And Anr. Vs.uoi and Anr.

Court : Delhi

Subject : Service Tax

then it would be open to the Assessing Officer to disallow such claim for deduction. Similarly, vide the Finance Act, 2008, with effect from April 1, 2008, sub-section (6) has been inserted in section 195 which requires the payer … the following terms (page 691 of 362 ITR): In the result, we hold that for the purpose of section 44. 158BD of the Act a satisfaction note is sine qua non and must be prepared by the Assessing

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 … fact that the parties have signed the same, and therefore, in terms of the requirements as mentioned in Section 44 of the said Act, the Lower Appellate Court was right in referring the parties to arbitration. [h] That

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

tax within prescribed time. In fact, even before the year 2010, the said proviso was amended by the Finance Act 2008 and that amendment of the year 2008 was provided retrospective operation by the legislature itself. For ready reference, … the assessment year 2005-2006 with disallowance of payments to the tune of Rs. 57,11,625/-, essentially in terms of Section 40(a)(ia) of the Income Tax Act, 19611, for failure of the assessee- appellant to deduct the requisite tax … the monetary limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : 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 … was rightly rejected by the respondent and thereafter by the learned arbitrator. 44. Insofar as the submission of the learned senior counsel for the petitioner … 1. By this petition filed under section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned

Deputy Commissioner Of Income Tax Vs. M/s Pepsi Foods Ltd. (now Pepsic ...

Court : Supreme Court of India

Subject : Education

heels of this judgment, Section 254(2A) of the Income Tax Act was again amended, this time by the Finance Act, 2008 (w.e.f. 01/10/2008). This amendment reads as follows: “254. Orders of Appellate Tribunal. xxx xxx xxx (2A) In every … 91-92]. Likewise, in Union of India v. A. Sanyasi Rao (1996) 3 SCC465 this Court struck down Section 44-AC of the Income Tax Act as being discriminatory when only particular trades were singled out for discriminatory treatment,

The Commissioner of Income-tax and Vs. Mysore Breweries Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 115JA, 115JA(2), 115JB, 115JB(2) and 260A; Finance (No. 2) Act, 2009 - Sections 44 and 46

Reported in : (2009)227CTR(Kar)569

Court to the changes brought about in the provisions of Section 115JA of the Act by the very Finance Act as per the provisions of Section 44 of this Act, where under an additional Clause (g) had come

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

Constitution (Eighty-eighth Amendment) Act, 2003; Constitution (One Hundred and First Amendment) Act, 2016; Sale of Goods Act, 1930; Finance Act, 2008; Service Tax Rules, 1994; Contract Act, 1872. [2025] 2 S.C.R. 759 Union of India & Others v. Future … provisions: ....................................... 38 Relevant Case Law on lotteries: ................................................44 B.R. Enterprises: ............................................................. 44 Sunrise Associates: ........................................................ 45 State of Karnataka: ......................................................... 47 K. Arumugam: ................................................................. … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein,

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)