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Associated Capsules Private Limited, Vs. Dy. Commissioner of Income Ta ...

Court : Mumbai

Subject : Direct Taxation

income but exceeding the profits of the undertaking, the legislature introduced sub Section 9A in Section 80IA by Finance Act 1998 with effect from 1-4-1999. By Finance Act, 1999, Section 80IA(9A) has been renumbered as Section 80IA(9).24.The object … :1.This appeal was admitted on 23rd August 2010 on two questions of law. However, at the hearing of the appeal, the said two questions were re-framed … undertaking while computing deduction under any other provisions under heading C in Chapter VI-A of the Income Tax Act, 1961 ?"2. The assessment year involved

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 … and the High Court has allowed the petitions - Interference: Held: In view of the Finance Act, 1994, and the amendments made, interference with the

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. … so availed was utilised for payment of service tax on output service viz. Cellular Mobile Service being provided by the appellant. 3. The genesis of

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … and other concessions for the North Eastern Region with effect from that date categorized pan masala covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act,1985 (hereinafter for short referred to as the … was aggrieved by the withdrawal of the benefit of excise duty exemption vis-a-vis its tobacco products referred to therein, the latter visited it with similar

The Commissioner of Income Tax, C.R.Building, Queens Road, Bangalore a ...

Court : Karnataka

Subject : Direct Taxation

inserted in its present from by Finance (No.2) Act, 1980 w.e.f. 1st April, 1981 and by the same Finance Act, s.80HH (9) was amended and the words “s. 80-I or” were inserted to make the said provision applicable … and gains under Section 80-HHC and not after arriving at the profits and gains under that provision. 8. Chapter VI-A of the Act deals with deductions to be made in computing the total income. Heading “C deals with

Commissioner Of Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

the provisions of Section 73 of Chapter V of the Finance Act and cess under Section 85 of Chapter VI of the Finance Act be not demanded. The respondent was also called upon to pay the interest leviable … tax under the category of “Design Services” as defined under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 during the period June, 2007 to September, 2010, the Revenue has preferred the present appeals.2. That the

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were … respondent has filed counter-affidavit stating that the petitioner is a statutory body and a Government entity. As per Chapter V of the Finance Act, 1994 r/w Rule 4, 6 and 7 of Service Tax Rules, 1994, the … under Section 75 of the Act. Accordingly, the Superintendent of Central Excise vide his letters dated 01.6.2010 and 18.6.2010 had intimated the petitioner stating that

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, … on 14th May, 2015, which application was allowed to be proceeded with vide order dated 28th May, 2015 under Section 245 D (1) of the

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, … on 14th May, 2015, which application was allowed to be proceeded with vide order dated 28th May, 2015 under Section 245 D (1) of the

M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax … the case at hand, the documents on record evince that Zoho USAwas in existence from at least July 2010 inasmuch as said entity entered into the Google advertising service agreement on July 23, 2010. The petitioner has … 550 crore in financial year 2017-18.4. An equalization levy was introduced under Chapter VIII of the FinanceAct, 2016, in relation to the provision of online … crore in financial year 2017-18.4. An equalization levy was introduced under Chapter VIII of the FinanceAct, 2016, in relation to the provision of online advertising