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Commissioiner of Income Tax, Koliv Vs. M/S. Andaman Sea Food Pvt. Ltd.

Court : Kolkata

Subject : Service Tax

to Clause (vii) of sub-section (1) of Section 9. He also referred to the Explanation introduced by the Finance Act, 2010 with effect from 1st June, 1976 which has been placed below the sub-section (2) of Section 9 of … ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE ITAT No.19 of 2013 GA No.188 of 2013 COMMISSIOINER OF INCOME TAX, KOL-IV Versus M/S.ANDAMAN SEA FOOD PVT.LTD.BEFORE: The Hon'ble JUSTICE GIRISH

M/S.Ernad Engineering Enterprises Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

case of the Government contractors. The position continued till amendment was brought about w.e.f. 01.04.09, as per the Finance Act 2009; whereby Section 8 (a) (ii) was amended reducing the tax liability to 3 %, in the case … AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE20H DAY OF DECEMBER201429TH AGRAHAYANA, 1936 WP(C).No. 32537 of 2010 (N) ---------------------------- PETITIONER : --------------------- M/S.ERNAD ENGINEERING ENTERPRISES V.K TRADE CENTRE, TIRUR ROAD, DOWN HILL MALAPPURAM, REP. BY … P.R.RAMACHANDRA MENON SATURDAY, THE20H DAY OF DECEMBER201429TH AGRAHAYANA, 1936 WP(C).No. 32537 of 2010 (N) ---------------------------- PETITIONER : --------------------- M/S.ERNAD ENGINEERING ENTERPRISES V.K TRADE CENTRE, TIRUR

M/s. Kripa Outdoor Publicity, rep by its Proprietor Vs. Customs, Excis ...

Court : Chennai

Subject : Service Tax

imposing the maximum penalty on the appellant, on the belated payment of duty, under Section 76 of the Finance Act, 1994. The brief facts of the case are as follows: 2. The appellant had formed a partnership company … of the High Court of Gujarat, at Ahmedabad, in COMMISSIONER OF C. EX. and CUSTOMS Vs. PORT OFFICER 2010 (257) E.L.T. 37 (GUJ.) to state that the onus to establish that there was a reasonable cause for … returns had been filed, for the period, from May 1997 to March 2000. 3. It has been further stated that the partnership had been dissolved

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, … [2025] 2 S.C.R. 756 : 2025 INSC 181 Union of India & Others v. Future Gaming Solutions Pvt.

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 … to Cenvat credit on account of capital goods for the period October, 2004 to September, 2005, it was observed that the credit availed by the

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … sales tax regime, and this covers lease transactions, attracting a tax of 4% (increased to 5% since April, 2010) on the basis of the rate specified under the Schedule. This entry expressly includes technical know - how. … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … Facts in the Monsanto Petition ..........................................14 IV. Submissions and Findings in Monsanto............................... 20 V. Facts in the Subway Petition ............................................. 50 VI. Submissions and Findings

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Section 40(a)(ia), 200(1)

in not considering the issue raised by the Revenue in its grounds of appeal that the provisions of Finance Act, 2010 in Section 40(a)(ia) is retrospective or not?2. Whether the Tribunal is right in law in holding that the … Tax Case Appeals against the order of the Income Tax Appellate Tribunal passed in ITA. 1636/ MDS/ 2010 and CO.NO.133/MDS/2010 "A" Bench, Chennai dated 10th February 2012. (Judgment of the Court was made by CHITRA VENKATARAMAN,J)1. Tax

Raghubir Saran Charitable Trust Vs. Puma Sports India Pvt.Ltd.

Court : Delhi

Subject : Land Acquisition

but on reintroduction with the retrospective effect of sub-Clause (zzzz) of Section 65 (105), by virtue of the Finance Act, 2010, the amount was so deposited. Suffice to say that this issue stands resolved with the legal position being … to the appellant.2) The dispute which arose inter se the parties was a sequitur to the Finance Act, 2007 which introduced an amendment in the Finance Act, 1994 incorporating in Section 65 (105), a sub-Clause (zzzz). The

Raghubir Saran Charitable Trust Vs. Puma Sports India Pvt.Ltd

Court : Delhi

Subject : Land Acquisition

but on reintroduction with the retrospective effect of sub-Clause (zzzz) of Section 65 (105), by virtue of the Finance Act, 2010, the amount was so deposited. Suffice to say that this issue stands resolved with the legal position being … to the appellant.2) The dispute which arose inter se the parties was a sequitur to the Finance Act, 2007 which introduced an amendment in the Finance Act, 1994 incorporating in Section 65 (105), a sub-Clause (zzzz). The

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

Subject : Right to Information

necessary implication is a matter of express language and logic not interpretation". 5. Section 20A, inserted by the Finance Act 1976 ("the 1976 Act"), empowered an inspector to call for documents to be produced by a person who … in England and Wales, a comparable framework was created by the Scottish Parliament in the Legal Services (Scotland) Act 2010. The provision of legal advice is a legal service falling within the scope of the legislation: section 3. … references in this judgment to sections are to sections of that Act, unless the contrary is stated. 3. Section 20(1)(a) provided that an inspector of taxes "may by notice in writing require a person ¦ to deliver to