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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 … 40(a)(ia) of the Act by the Finance (No.2) Act, 2014, restricting and limiting the extent of disallowance to 30% of the expenditure and has submitted that the said amendment, being curative in nature and having been introduced

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

the said decision, it has been held that the proviso to Section 40(a)(ia) of the Act amended by Finance Act, 2010 has retrospective effect.9. Learned counsel for the appellant submits that the decision of the Calcutta High Court in … Section 40(a)(ia) as amended by Finance Act, 2008 was as under:“40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “profit

Commissioner of Income Tax Xiii Vs. Naresh Kumar

Court : Delhi

Subject : Direct Taxation

Talbros (P) Ltd.), has erred in holding that the amendments made to Section 40(a)(ia) of the Act by Finance Act, 2010 should be given retrospective effect. The contention of the Revenue is that these amendments are w.e.f. 1st April, … by Finance Act, 2008, w.e.f. 1st April, 2005, read as under:40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head profit

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 … 21046/2009, 21173/2009, 21182/2009, 22663/2009, 22687/2009, 23109/2009, 23144/2009, 23231/2009, 3977/2010, 26377/2009, 26515/2009, 26886/2009, 402/2010, 1141/2010, 1251/2010, 2210-2212/2010, 2676/2010, 2685/2010, 3085/2010, 3522/2010, 4039/2010, 4100/2010, 4544/2010, 6114/2010, 6288/2010, 14116/2010, 14886 & 14887/2010, 16610 & 16611/2010, 17607/2010, 17916 & 17917/2010, 18347/2010,

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, … 18565/2014 Future Gaming Solutions India Pvt. Ltd. 24.09.2013 2012 4 SLP(C) No. 30629/2014 Summit Online Trade Solutions Private Limited 13.05.2014 2012 5 SLP(C) No. 14111/2015

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 … decision of the House of Lords in Commissioners of Custom and Excise v. Sinclair Collis Limited (2001) UKHL 30 (7th June, 2001). 12. The learned senior counsel has further drawn inspiration from the observations of the European

Sadha Singh Vs. State of U.P. Thru. Secr. Audyogik Vikas and ors.

Court : Allahabad

Subject : Land Acquisition

payment of compensation and the matter should have been referred to the District Magistrate, Gautam Budh Nagar, under section 30 of the Land Acquisition Act and the amount of compensation so settled under section 11 of the award

Adani Power Ltd. & Anr versus Union of India & Ors

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2026] 2 S.C.R. 1

- ss.12, 25 - Special Economic Zones Act, 2005 - s.30 - SEZ Rules, 2006 - r.47(3) - Finance Act, 2010 - Firstly, what, in law, did the Gujarat High Court decide in itsjudgment dated 15 July 2015, and … between 15 September 2010 and 15 February 2016 that would justify a departure from the 2015 ruling - Section 30 of the SEZ Act remained unaltered - Imported electrical energy bore no customs duty under the Customs Tariff

State of Kerala vs M/S.Chakolas Habitat Bay Side

Court : Kerala

the competence of the Assessing Officer under amended Section 25(1) of the KVAT Act through Kerala State -115- Finance Act Nos.11/2017 and 5/2018. The parties are referred to as arrayed in the writ appeal.3. The writ petitioners/respondents herein … Section 25(1) of the Kerala Value Added Tax Act (for short, ‘KVAT Act’) given for the assessment years 2010-11 and 2011-12 as without jurisdiction and competence of the Assessing Officers. The said challenge examined the competence of … 31ST SRAVANA, 1944 WA NO. 323 OF 2020 AGAINST THE JUDGMENT WP(C) 30131/2019 OF HIGH COURT OF KERALA APPELLANT/S:1 STATE OF KERALA, REPRESENTED BY ITS

Assistant Commissioner vs M/S.Interdec

Court : Kerala

the competence of the Assessing Officer under amended Section 25(1) of the KVAT Act through Kerala State -115- Finance Act Nos.11/2017 and 5/2018. The parties are referred to as arrayed in the writ appeal.3. The writ petitioners/respondents herein … Section 25(1) of the Kerala Value Added Tax Act (for short, ‘KVAT Act’) given for the assessment years 2010-11 and 2011-12 as without jurisdiction and competence of the Assessing Officers. The said challenge examined the competence of … 31ST SRAVANA, 1944 WA NO. 323 OF 2020 AGAINST THE JUDGMENT WP(C) 30131/2019 OF HIGH COURT OF KERALA APPELLANT/S:1 STATE OF KERALA, REPRESENTED BY ITS