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M/s. NLC India Limited Vs Commissioner of GST and

Court : Chennai

1944 for recovery of Clean Environmental Cess, as ultra vires the powers conferred under Section 83(7) of the Finance Act, 2010. For Petitioner : Mr.Raghavan Ramabadran, for M/s.Lakshmi Kumaran and Sridharan. 2 W.P.(MD)NO.8140 OF 2020 For Respondents : Mr.AR.L.Sundaresan, … purpose of financing and promotingclean environment and energy initiatives, funding research in that area and for related purposes. Chapter VII of the said Act dealing with CEC is as follows : “Clean Environment Cess83. (1) This Chapter

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

2001 and the Finance Act, 2005 and to repeal certain enactments.31. By Taxation Laws (Amendment) Act, 2017, the Finance Act, 2010, Chapter VII has been repealed. The Finance Act, 2010, Chapter VII provided for levy of Clean Energy Cess, which … have proceeded to hear the writ petition finally. Facts in the Writ Petition (C) No.7459 of 2017 4 7. Mohit Mineral Pvt. Ltd. (hereinafter referred to as the 'writ petitioner') is a Company incorporated under the Companies

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 … appellant being aggrieved by the said order passed by the Tribunal had filed Central Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … the provisions of Rule 14 of the Credit Rules, read with Section 73 of the Act; (ii) penalty should not be imposed under provisions of

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

II, with Entry 62-List II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - … stated chronologically. History of this controversy: 3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, the Finance Act,1994 was amended to … [2025] 2 S.C.R. 756 : 2025 INSC 181 Union of India & Others v. Future Gaming

Orchid Infrastructure Developers Pvt. Ltd vs.union of India & Ors.

Court : Delhi

Subject : Direct Taxation

reference to the provisions of law then applicable as the Supreme Court was not examining the insertion by Finance Act, 2010, that are applicable in the present cases. The Supreme Court on analysis of Sub-Sections 1 and 4 to … assessment in law, be it regular, re-assessment or intimation under Section 143 (1); and assessment by settlement under Chapter XIX-A of the Act. Clause 56 of the Explanatory Note pertaining to the provisions of the Finance Act, … interest at the rates stipulated, on failure or WP(C)10313 & 12151/2016 Page 7 of 24 shortfall in payment of advance tax. The expression „shall‟ used

Ajay Kumar Gupta & Ors. Vs.union of India & Ors.

Court : Delhi

Subject : Direct Taxation

reference to the provisions of law then applicable as the Supreme Court was not examining the insertion by Finance Act, 2010, that are applicable in the present cases. The Supreme Court on analysis of Sub-Sections 1 and 4 to … assessment in law, be it regular, re-assessment or intimation under Section 143 (1); and assessment by settlement under Chapter XIX-A of the Act. Clause 56 of the Explanatory Note pertaining to the provisions of the Finance Act, … interest at the rates stipulated, on failure or WP(C)10313 & 12151/2016 Page 7 of 24 shortfall in payment of advance tax. The expression „shall‟ used

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

Subject : Land Acquisition

Madan Gopal Kabra, (1954) 24 ITR 58 = (AIR 1954 SC 158) while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of ITR) = (at p. 162 of AIR) … to issue such instructions. 5. In DamodarLaxman Navare Vs. State of Maharashtra (Writ Petition No.6300/2009 dated 08th July, 2010), the Court was concerned with two letters – one by which authorities such as the Municipal Corporation and … Pradesh 108 (RajendraKumar v/s State of Madhya Pradesh) is appropriate. In paragraph 7 of this decision the Division Bench clarified the legal position that when … limit on the date of commencement of the Act is subject to Chapter-III of the Principal Act and its application thereto is undisputed. If such

Commissioner of Income Tax Kolkata Xii Vs. M/S Calcutta Export Company

Court : Supreme Court of India

Subject : Education

parties and perused the factual matrix of the case. Point(s) for consideration:-5) Whether the amendment made by the Finance Act, 2010 in Section 40(a)(ia) of the IT Act is retrospective in nature to apply to the present facts and … work (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid during the previous … time specified in Section 200 (1) of IT Act was only on 7th of April in the next year. The assessee in such case, thus,

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles … adopted by the Judicial Integrity Group at its meeting held in Lusaka, Zambia on 21st and 22nd January, 2010 for effective implementation of the Bangalore Principles of Judicial Conduct referred to the responsibilities of States to ensure … the tribunals should be a real substitute to High Courts. While scrutinizing Chapter II of the Act which dealt with the establishment of tribunals, this … Chairman or President can hold office till they reach the age of 70 years and the Vice-Chairperson, Vice-Chairman, Vice-President, Presiding Officer or any other Member

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that … was required to be followed by the Assessing Officer, is only in terms of the very provisions of Chapter XIV­B of the Act and therefore Section 158BC as well as 158BFA(1) are even otherwise attracted and just … by Shri Balbir Singh, learned ASG appearing on behalf of the revenue. 7.1 It is submitted that the present appeals arise out of search conducted