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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 … 23144/2009, 23231/2009, 3977/2010, 26377/2009, 26515/2009, 26886/2009, 402/2010, 1141/2010, 1251/2010, 2210-2212/2010, 2676/2010, 2685/2010, 3085/2010, 3522/2010, 4039/2010, 4100/2010, 4544/2010, 6114/2010, 6288/2010, 14116/2010, 14886 & 14887/2010, 16610 & 16611/2010, 17607/2010, 17916 & 17917/2010, 18347/2010, 19321 & 19322/2010, 19407-19410/2010, 25482 &

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

Subject : 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of TMA have now been replaced by provisions contained in section 113 of, and Schedule 36 to, the Finance Act 2008 ("the 2008 Act").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, … judges in cases going back at least to the 16th century - see Berd v Lovelace (1577) Cary 62, which, together with subsequent cases, is discussed in the opinion of Lord Taylor of Gosforth CJ in R

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1995 (for short „the 1995 Act) and Section 66 as amended by the Finance Act, 2010 (for brevity … Kumar Mukherjee v Local Board of Barpeta, AIR 1965 SC 1561 wherein a tax had been imposed under Section 62 of the Assam Local Self Government Act, 1953 and while upholding the validity of the tax, the Apex

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 … ................................................................................................. 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 construction of the statute ............................................................................ 63

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … imposts were mutually exclusive. Referring to the decision in Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes 2008 (9) STR 337 (SC), he submitted that the payment of service tax and VAT are mutually exclusive. It … competence of Parliament. 4. Further, it is pointed out that under Entry 62 of List II (State List) the States are empowered to impose tax

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

relevant point of time. 5. BSNL got itself registered under the provisions of the Service Tax under the Finance Act, 1994 and paying service tax regularly. BSNL also got registered under the provisions of Karnataka Sales Tax Act … passed by the 3rd respondent on the question of constitutionality of the impugned provisions of KVAT, Act viz., Section 62(1) and Section 62 (4) (c) (i), Rule 148 of the 2005, Rules and the exemption notification issued by … the 3rd respondent passed separate assessment orders for the years 2001-2002 to 2008-2009 and also issued demand notice which aggregate to about Rs.6382 crores which

Ptc India Limited Vs. Jaiprakash Power Ventures Ltd.

Court : Delhi

Subject : Land Acquisition

included the power to ‘determine’. Referring to the decision in Booz Allen and Hamilton Inc. v. SBI Home Finance Limited (2011) 5 SCC 53 it was submitted that disputes where rights in rem were involved were not … the firm financial package. More than three years later, on 18th March 2008, CEA replied to the Respondent stating that after the enactment of EA, … 1. In this petition under Section 34 of the Arbitration and Conciliation Act, 1996 (‘Act’) PTC India Limited, the Petitioner, has challenged the impugned majority … a trader, and (iii) by a trader to any other person.” The APTEL undertook the exercise of interpreting Section 62(1), Section  79(1) (a) and (b) and Section 86(1) (a) of the EA. It was held that under Section

Hanuman Joshi and Others Vs. M/S Omega Shelters Pvt. Ltd., Rep. by Its ...

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

Subject : Land Acquisition

land owners and O.P. 7 is the bank with which O.P.1 had a tie up arrangement for providing finance. The complainant submits that O.P.1 arranged for loan from opposite party No.7 bank and the consideration amount was … in favour of O.P.1 and submitted that the complainant kept quiet from 2008 and made false allegations about collusion between OP 7 and O.P.1 and … or the appropriate authority or due to any other circumstances beyond the control of the contractor 4) any act of God, 5) delay on the part of the owner to make payments 6) any other reasonable cause … stop payment instructions and hence OP 7 issued notice on 07-10-2009 under section 138 of Negotiable Instruments Act, stating that it was not concerned with … on 04-9-2008 f) Rs.2,00,000/- on 01-8-2008 g) Rs. 62,000/- on 27-11-2008 Total Rs.39,62,000/- 2. The complainant further

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. … argued that the doctrine of mutuality, insofar as incorporated institutions are concerned, 62 was not done away with in the service tax regime, and the … 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,

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)