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Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees are … Supreme Court in the case of D.M. Manasvi v. CIT : (1972) 86 ITR 557, in coming to the conclusion that the Assessing Officer is … Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : 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

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 … Section 2(15) ............................................................................................... 85 C. Sections 10, 11, 12, 12A, 12AA and 13 of the IT Act ................................................................................ 86 Distinction between business held under Trust [Section 11(4)]. and Trust carrying on business [Section 11(4A)]. 87 D. What

M/S. Jaiprakash Power Ventures Limited, (U.P.) Vs. Haryana Electricity ...

Court : Appellate Tribunal for Electricity APTEL

Subject : Land Acquisition

659 (d) Judgment of Hon’ble Supreme Court of India in Booz Allen and Hamilton Inc. V. SBI Home Finance Ltd and Ors 2011 (5) SCC 532 (e) Judgment of Hon’ble Supreme Court of India in Isabella Johnson … Regulatory Commission before the Appellate Tribunal for Electricity in Appeal No.71 of 2008 dated 21st October,2008 (f) (2009) 176 SCC 659, Tata Power Company Limited … is as follows: “Whether the Haryana State Commission has got the jurisdiction to adjudicate upon the dispute under Section 86 (1) (b) and Section 86 (1) (f) of the Electricity Act, 2003 between Generating Company, the Appellant and

M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another

Court : Chennai

Subject : Service Tax

dated 29.5.2015, disposing of an application presented under Section 5B of the Central Excise Act, 1944, read with Section 86 of the Finance Act, 1994. C.M.A.No.2428 of 2015: Appeal filed under Section 35G of Central Excise Act, 1944, … Appeal filed under Section 35G of Central Excise Act, 1944, made applicable in terms of Section 83 of Finance Act, 1944, against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at … the underwriters, under the category "underwriters commission", for the period 2007-2008 and 2008-2010, as proposed in the show cause notices, dated 11.11.2011 and 16.5.2013, under

Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … the provisions of Rule 6(3) of CENVAT Credit Rules, 2004 (in short the CENVAT Rules) during the period 2008-2009; (ii). that it had wrongly availed CENVAT Credit on services which were not used for providing taxable output

The Chief Commissioner Large Tax Payers Unit Vs. Tnt India Pvt. Ltd.

Court : Karnataka

Subject : Direct TaxationOther Taxes

Acts : Finance Act, 1994 - Sections 65, 65(105), 65(121), 65(125), 70, 70(2), 73, 74, 83, 83A, 84, 84(2) or 85, 86, 86(1) and 86(1)(1A)(2); ; Central Excise Act, 1944 - Sections 2 and 37B; ; Right to Information Act (RTI); ; Central Boards of Revenue Act, 1963

Section 86 even when the said letter/order is not passed under Sections 73, 83A, 84 or 85 of Finance Act, 1994?4.2 Whether 'International Freight'' activity of the assessee fall under entry in Section 65(105)(f) of Finance Act, 1994 … exists and the decision in the case of E-Biz.Com Pvt. Ltd. v. Commissioner of Central Excise, India : 2008 (12) S.T.R.438 (Tri-Del.) which states that when a clarificatory letter is issued at the behest of assessee, there

M/S Silpi Realtors and Contractors Pvt. Ltd. Vs. Union of India

Court : Kerala

Subject : Land Acquisition

statutory remedy available by way of further appeal, before the Customs, Excise and Service tax Appellate Tribunal under Section 86 of the Finance Act, 1994, and that the period will expire only after three months. Even before the … liability upon the petitioner came to be rejected, holding that the appeal preferred under Section 85(3) of the Finance Act, 1994, was much belated. 2)The case of the petitioner is that, Ext.P8 order itself alerts the petitioner as

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

disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … company of M/s. Stemcyte Inc., USA, M/s. Apollo Hospital Enterprises Ltd., and M/s. Cadila Pharmaceuticals Ltd., established in 2008. It is engaged in the collection, processing, testing, and storage of umbilical cord blood units and their therapeutic … Aggrieved, the appellant preferred a further appeal before the CESTAT under Section 86(1) of the Finance Act, 1994. 2.12. During the pendency of the aforesaid … to show cause why their refund claim should not be rejected under Section 11B of the Central Excise Act, 1944. The appellant filed a written

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)