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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 … 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 … as the exclusive statutory marketing agent by the State of Sikkim on 24.08.2001, under Section 4(c) of the Lotteries Regulation Act, 1998, for the sale

C.I.T Mumbai Vs. M/S Sarkar Builders

Court : Supreme Court of India

Subject : Land Acquisition

the aggregate built- up area of the housing project or two thousand square feet whichever is lower. By Finance Act, 2010, clause (d) is amended to the effect that the commercial user should not exceed three percent of the … are subject to the jurisdiction of the different High Courts, all of whom had claimed the benefit of Section 80IB of the Income Tax Act ('Act' for short), namely, deduction in respect of profits and gains on … from the following observations:“6. The assessee claims a vested right under Section 24(2)(iii), as it stood before its amendment in 1957, to have the unabsorbed

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, … (1989) 3 SCC 351; M.S. Hameed v. Director of State Lotteries (2001) 249 ITR 186 (Ker); Ahmedabad Stamp Vendors Association v. Union of India (2002)

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 … the Government of a foreign State or a foreign enterprise or any association or body established outside India. 24 Explanation II.-.For the purposes of this section, where any sum referred to in sub-section (1) or sub-section (2)

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 … Schedule as specified in sub-clause (i) of the definition of capital goods. 24. The alternate contention of the appellant is therefore that tower is an

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

to the provisions of Section 65 (105)(zzzz) and 65(90a) of the Finance Act, 1994, as amended by the Finance Act, 2010 and Section 77 of the Finance Act, 2010 on the ground that the said provisions are illegal, arbitrary … THE HON'BLE Mr.JUSTICE M. SATHYANARAYANAN AND THE HON'BLE Mr.JUSTICE T.S.SIVAGNANAM W.P.Nos.16400/2013, 23983/2009, 16789/2008, 16790/2008, 21564/2008, 23355 & 23356/2008, 24234/2008, 25280-25286/2008, 27820-27823/2008, 27917 & 27918/2008, 28021 & 28022/2008, 29188/2008, 662/2009, 747 & 748/2009, 2766-2770/2009, 3995/2009, 6346/2009, 8562/2009, 8613/2009,

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

of the above term and as appearing in the Chapter V of Finance Act 1994 as amended by Finance Act, 2010 (Act No.64 of 2010) dated 8th May, 2010 with effect from 1st July, 2010, that time the definition … of India, the Petitioner, a practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void … provisions as ultra vires, arbitrary and violative of Articles 13, 14, 19(1)(g), 246, 265 and 268A of the Constitution of India. (b) Issue a writ,

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

the aggregate built-up area of the housing project or two thousand square feet whichever is lower. By the Finance Act, 2010, clause (d) is amended to the effect that the commercial user should not exceed three per cent of … Court for coming to the findings that we have, in this judgment. 24. Having traced the history of section 80-IB(10), we now proceed to deal … B.P. Colabawalla J. 1. Income Tax Appeal No.201 of 2012 is filed by the Revenue under section 260A of the Income Tax Act 1961 (hereinafter referred to as the Act) wherein the following questions of

M/S. Sky Gourmet Catering Private Limited Vs. the Assistant Commission ...

Court : Karnataka

Subject : Service Tax

65 (105) (zzt) of the Service Tax Act. Therefore, the assessee is registered under the provisions of the Finance Act, 1994. The assessee is paying service tax on the gross amounts received by it towards handling charges, transportation, … ALLIED PRODUCTS Vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES in STA No. 84/2009, disposed off on 8th July 2010, wherein it is held as under: “8. In the light of the expressed provisions under the Acts and … under the head ‘catering services’ and thus exigible to service tax under Section 65 (105) (zzt) of the Service Tax Act. Therefore, the assessee is … of pith and substance, the theory of exclusiveness as found in Article 246 (1) of the Constitution of India and , therefore, he submits notwithstanding

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … to the Supreme Court were lodged by both parties. On 8 November 2010 the panel refused permission on the issue as to which the Court … from six to three years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants