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

Court : Mumbai

Subject : Service Tax

the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 … 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 … dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax Cell of Central Excise Headquarters, Nagpur, in connection with

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 … for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

Subject : Direct Taxation

contract..47. Section 9 (1) (i) of the Act as it stood before the amendment to it by the Finance Act, 2010 provides that income accruing or arising, whether directly or indirectly, through or from any business connection in India … Whether the assessee has business connection in India? ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 16 of 75 (2) Whether the assessee has permanent establishment in India? (We may clarify that if the assessee

K. Arumugam Etc. Etc. Vs. Union Of India And Ors. Etc.

Court : Supreme Court of India

Subject : MRTP

2 of 25 service tax under the heading 'business auxiliary service' in terms of the provisions of the Finance Act, 1994. Subsequently, the appellants were served notices by the Assistant Commissioner of Central Excise demanding details of their … to Section 65(19)(ii) introduced by the Finance Act, 2008 with effect from 16.05.2008. The appellant in this case was appointed as the exclusive statutory marketing … lotteries in Kerala was regulated by the Kerala State Lotteries and Online Lotteries (Regulation) Rules, 2003 framed under Section 12(3) of the Lotteries Regulation Act, 1998 and the Kerala Tax on Paper Lotteries Act, 2005. 3.1 Appellant

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … and Brothers and, two Division Bench Judgments of this Court reported in 2010 (2) Company Law Reporter 393 in the matter of NasirHusain Films (P) … power of the Court has been taken away and is now expressly vested with the Arbitral Tribunal under Section 16 of the Indian Arbitration Act. Under Section 16, the Arbitral Tribunal can rule on its own jurisdiction including

Bharat Petroleum Corp. Ltd. Vs. Go Airlines(india) Ltd.

Court : Supreme Court of India

Subject : Arbitration

Senior counsel further submitted that the levy of service tax on domestic air travel was introduced by the Finance Act, 2010 (w.e.f. 01.04.2010) and on economy class from 01.07.2010 and in any event, the need for issuance of CENVAT … that the counter claim raised by the respondent was an afterthought.7. The appellant also filed an application under Section 16 of the Arbitration and Conciliation Act, 1996 inter alia submitting that the 4 counter claim filed by the

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 - … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein, … 9506-9507 of 2013, Civil Appeal Nos. 21722173 of 2016, Civil Appeal No. 16118 of 2017, Civil Appeal Nos. 3441, 3444, 3439 and 3442 of 2025

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

process in terms of the Rates Act, the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) and the Local Government: Municipal Systems Act 32 of 2000 (the Systems Act) and the decision to increase … the rates on business properties probably had in the intervening years. The Council has approved budgets for the 2010/11, 2011/12 and 2012/13 budget years. When it approved each budget the Council also imposed rates. If the Council … relief on these grounds: firstly, that the levying of the rate contravened section 19(1)(b) of the Rates Act because the ratio of the rate levied … in the preparation of the budget. The relevant provisions read as follows: 16(1) A municipality must develop a culture of municipal governance that complements formal

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

404 ITR654 wherein this Court has held the remedial amendment of Section 40(a)(ia) of the Act by the Finance Act, 2010 to be retrospective in nature and applicable from the date of insertion of the said provision. 10.4. Learned … ITAT by way of its order dated 29.08.2008. 7.1. The ITAT pointed out that by an application dated 16.07.2008, the appellant sought permission to produce additional evidence i.e., the agreement dated 01.04.2003 executed between itself and M/s

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

Finance Act, 2010 are produced below in a tabular form: PRIOR TO FINANCE ACT, 2010 POST AMENDMENT BY FINANCE ACT, 2010 "Section 65 (90a) "renting of "Section 65(90a) "renting of immovable property" includes immovable property" includes renting, letting, leasing, licensing … to highlight that Entry 49 of List II has been endowed with wide range of coverage and interpretation. 16. It is further canvassed by the learned senior counsel that under the constitutional scheme, a single transaction or