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

Court : Mumbai

Subject : Service Tax

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 … period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive) ..... SECTION 98. Special provision

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 … services. The appellant had voluntarily registered itself with the authorities concerned, on 26.2.1998, and had also obtained a certificate of registration. Due to the misunderstanding

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 … defendant claims and his agent." It replaces (with a minor amendment to section 32(1)(b)) provisions first enacted in section 26 of the Limitation Act 1939, in which section 26(c) was in the same terms as section 32(1)(c). 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 - … petitions i.e., W.P. (C) No. 36 of 2011 and W.P. (C). No. 26 of 2011 by way of common judgement and order dated 29.11.2012. The … 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,

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 … India Federation of Tax Practitioners and Ors. (supra) wherein the Supreme Court has described service tax as VAT. 26. The learned ASG, justifying the retrospective operation of the impugned provisions, in his final lap, submitted that only

Vivek Narayan Sharma Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Court in the case of Rojer Mathew (supra) considered the question, as to whether Section 184 of the Finance Act, 2017, which does not prescribe qualifications, appointment, term and conditions of service, salary and allowances, etc. suffers from … 110-158 Precedents construing the word “any”…………………. Paras 112-127 Purposive interpretation …………………………………… Paras 128-143 Construction of sub-section (2) of Section 26 of the RBI Act……………………………………………………….. Paras 144-157 X. ISSUE No.(ii)……………………………………………….. Paras 159-211 Precedents considering delegated legislation ……….. Paras 162-193

Arun Kumar Agrawal Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Land Acquisition

shown capacity in dealing with problems relating to securities marker or have special knowledge or experience of law, finance, economics, accountancy, administration or in any other discipline which, in the opinion of the Central Government, shall be … Giving the factual background, he referred to the communication dated 10th September, 2010 of the Department of Economic Affairs inviting the application for the post … condition as laid down in sub-section (5) of Section 4 of the Securities and Exchange Board of India Act, 1992 (hereinafter referred to as ‘SEBI Act’), as well as the qualification contained in Government communication, which required … has given false information repeatedly. He gives a false declaration under Rule 26(3)(ii) of All India Services Death-cum-Retirement Benefit Rules to the effect that in

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … year 2006 the United Kingdom created a Tribunal Service, which was later merged with the Courts Service in 2010, resulting in the creation of a single cohesive judicial structure and service for the country. 5 Drewry, Gavin, … other Courts and Tribunals in the country. IV. United States of America 26. The doctrine of separation of powers is adhered to in a much … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

Aryan Ispat and Power Pvt. Ltd. Vs. Union of India and ors.

Court : Orissa

Subject : Excise

Acts : Central Excise Act - Rules 12(CC), 8(1), 3(4), 11(A)(1), 37, 3; The Cenvat Credit Rules; Constitution of India - Articles 20, 19(1)(g), 226, 227

to the Board for imposing restrictions in terms of Notification No.32/2006-C.E.(NT). 4. While the matter stood thus, the Finance Bill, 2010 was placed in the Parliament on 26.02.2010 introducing an amendment to Section 37 of the Central … dated 30.12.2006 (for short, “Notification”) issued by the Central Government ultra vires the provisions of the Central Excise Act, 1944 (for short, “C.E. Act”) and the Constitution of India and for striking off those two Rules and

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … Effects on Vote Choice in “The Oxford Handbook of American Elections and Political Behavior” (Ed. Jan E. Leighley 2010) 45 PART E is assumed to not possess knowledge of the policy positions of the candidates.66 Campaigns have … laundering but could also be projected (albeit wrongly) as enabling it.22. On 26 May 2017, the Election Commission of India23 wrote to the Ministry of