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Commissioner of Income-tax, Ghaziabad Vs. Simbhaoli Industries (P.) Lt ...

Court : Allahabad

Subject : Direct Taxation

CIT v. Poonam Chand Trilok Chand [1976] 105 ITR 618 (All.); and (5) Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC). 9. Lastly, he made a request to dismiss the appeal filed … Satish Chandra, J. 1. The present appeal is filed by the department under Section-260-A of the Income Tax Act against the judgment and order dated 16.01.2001, passed by the Income Tax Appellate Tribunal, Delhi in Appeal No.6408

Ms Vijeta Projects and Infrastructures Limited Through Its Managing Di ...

Court : Jharkhand

Subject : Land Acquisition

due to an assessee and prevent the running of interest in terms of Section 43 of the Bihar Finance Act, thereby leading to a saving for the Government. Similarly, 5. a dealer entitled to refund will also be … of the application for refund and if the said amount is not paid within six months as per Section 55 of the Jharkhand Value Added Tax Act, 2005, this petitioner is entitled to simple interest @ 6% per … the respondents­State Government. This amount is for the financial years 2007­08 and 2008­09. For these financial years, the assessments have already been completed by the

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

and six telecom related services were omitted and merged into one new category of taxable service. Further, the Finance Act, 2008 w.e.f. 16-5-2008, introduced 6 new services. Further, the Finance (No.2) Act, 2009 w.e.f. 1-9-2009 introduced 3 new services. … be computed in accordance with the rules contained in the First Schedule.” 55 46. A reading of the aforesaid provisions makes it clear that when … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : 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 … respondent within a period of twelve weeks from the date of receipt of a copy of this order. 55 In W.P.No.16400 of 2013, the petitioner is one of the licencees of the local body, viz., Gobichettipalayam Municipality

Delhi International Airport P. Ltd. Vs.union of India & Ors

Court : Delhi

Subject : Service Tax

inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II

Mumbai International Airport p.ltd vs.union of India & Ors

Court : Delhi

Subject : Service Tax

inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on behalf of the revenue.......................................................................................................... 22 … 22 B. Arguments of the assessee-organizations ................................................................................................. 26 C. Revenue’s rebuttal arguments................................................................................................................... 54 III. Analysis and reasoning ............................................................................................................................... 55 A. Aids to interpretation ................................................................................................................................ 62 (i) History of the legislation .................................................................................................................. 62 (ii) Other extrinsic aids to

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

process in terms of the Rates Act, the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) and the Local Government: Municipal Systems Act 32 of 2000 (the Systems Act) and the decision to increase … Council adopted a property rates policy, which came into effect with the first valuation roll on 1 July 2008. It states that it is designed to ensure equitable treatment by the Council of property owners and records … That is basic fairness and accords with the principle embodied in s 55 of the Rates Act. What is due and owing must be paid … relief on these grounds: firstly, that the levying of the rate contravened section 19(1)(b) of the Rates Act because the ratio of the rate levied

Association of Meat Importers and Exporters and Others Vs. Internation ...

Court : South Africa Supreme Court of Appeal

Subject : MRTP

Co-ordination. If the Minister accepted the report and recommendations of the Board he could request the Minister of Finance to amend Schedule 2 appropriately, which the Minister of Finance was permitted to do by notice in the … own costs. 1. Progress Office Machines CC v South African Revenue Service 2008 (2) SA 13 (SCA). 2. 2008 (41) De Jure 643. 3. Section … JJA CONCURRING) [1] This appeal concerns the validity of various anti-dumping duties imposed under the Customs and Excise Act 91 of 1964. The proceedings were prompted by the decision of this court in Progress Office Machines CC … specified in Schedule 2 to the Customs and Excise Act. Under s 55(1) goods specified in that schedule are, upon entry for home consumption, liable

Vodafone International Holdings B.V. Vs. Union of India (Uoi) and anr. Overruled

Court : Mumbai

Subject : Company Direct Taxation

Acts : Companies Act, 1956 - Section 211(3A), Companies Act, 1956 - Section 372; Income Tax Act, 1961 - Section 2, Income Tax Act, 1961 - Section 2(14), Income Tax Act, 1961 - Section 2(47), Income Tax Act, 1961 - Section 4, Income Tax Act, 1961 - Section 4(1), Income Tax Act, 1961 - Section 5, Income Tax Act, 1961 - Section 5(1), Income Tax Act, 1961 - Section 5(2), Income Tax Act, 1961 - Section 9, Income Tax Act, 1961 - Section 9(1), Income Tax Act, 1961 - Section 10(15), Income Tax Act, 1961 - Section 10(33), Income Tax Act, 1961 - Section 14A, Income Tax Act, 1961 - Section 45, Income Tax Act, 1961 - Section 47, Income Tax Act, 1961 - Section 90, Income Tax Act, 1961 - Section 94(7), Income Tax Act, 1961 - Section 133(6), Income Tax Act, 1961 - Section 163, Income Tax Act, 1961 - Section 192

not competent to treat the Petitioner as an assessee in default under Section 201, as amended by the Finance Act, 2008 and the amendment to Section 201 by the Finance Act, 2008 is unconstitutional. We have not considered it … Nike Inc and Head Sport AG, pursuant to which the company received payments during the taxation year. Sections 555 and 556 of the 1988 Act provided that where a person who is 48 (2006) 1 W.L.R. 1380an