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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 … extrinsic aids to construction of the statute ............................................................................ 63 B. Interpretation of Section 2(15), the definition clause ............................................................................... 70 Summation of interpretation of Section 2(15) ............................................................................................... 85 C. Sections 10, 11, 12, 12A, 12AA and 13 of

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … a range of judicial, 9 George A. Bermann; Etienne Picard, Introduction to French Law (Kluwer Law International, Netherlands, 2008) at p.58. 10 Bartlett, C. A. Hereshoff, “The French Judicial System” 33 CLT952(1913). 13 quasi-judicial as well as … Supreme Court shall hold office until the attainment of the age of 70 years. CAT:4. In the case of the Central Administrative Tribunal, we clarify … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not … Rules. Ld. Advocate also placed reliance on the Tribunal's decision in the case of Blue Star Ltd. : 2008 (11) STR 23 (Tri-Bang) and in the case of ABS India Ltd. : 2009 (13) STR 65 (Tri.-Bang.), … impugned order dated 31.7.2009 directing the petitioner to make pre-deposit of Rs. 70 crores and realization of balance demand is settled till the disposal of

Indian Oil Corporation Ltd. and Others Vs. Delhi Development Authority ...

Court : Delhi

Subject : Land Acquisition

from a previous date and that the use of the said words in Section 16 of the Rajasthan Finance Act, 2008 did not confer the jurisdiction on the State Government to issue a notification in respect of the rate … prevalent licence fee; (xiv) that the respondent DDA is calculating the rent on the basis of FAR of 70, when FAR of 70 has become applicable to NCT of Delhi only from 2011 onwards and prior thereto,

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

Matched in: Citation [2025]8S.C.R.70

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

notice the Commissioner confirmed the service tax along with interest. Further he imposed penalty under section 76 of Finance Act equal to Rs. 200 per day from the date of default to date of payment, penalty under section … raised was that during the relevant period, such service receivers were not required to file any return under Section 70 and they were not required to disclose any information because they were not an "assessee" within the meaning

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 … the date of receipt of a copy of this order, to give reply to the show cause notices. 70 In W.P.No.20580 of 2009, the petitioner has made a challenge to the communication dated 23.06.2009, sent by the

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … be taxed under another general category of management, maintenance or repair service. 70. We are unable to accept this contention and for more than one … Sirsi Road. That the work of Short Term Improvement and routine maintenance undertaken by us during the year 2008-09 and 2009-10 for Nagpur-Hyderabad section was a composite contract involving execution of reconstruction of part of damaged road

Commissioner of Central Excise Vs. Thiru Arooran Sugars Limited

Court : Chennai

Subject : Service Tax

classes of persons coming under Section 71-A of the Finance Act and it covered those cases falling under Section 70 of the Act, the show cause notices issued under Section 73 of the Act was not maintainable.3. It … operators and the recovery of Service Tax has been authorised (Validated) in terms of provisions contained in the Finance Act, 2003 and the said Tax is recoverable from such person which recovery is only under the authority of … not maintainable.3. It may also be noted in the decision reported in 2008 (12) STR3 COMMISSIONER OF CENTRAL EXCISE, VADODARA  I v. GUJARAT CARBON

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 … case of Institute of Chartered Accountants in England & Wales v. Customs and Excise Commissioners :(1999) 1 W.L.R. 701, the House of Lords also examined the expression business with reference to the question whether the Institute of