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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, … and gambling which includes conducting of a lottery is regulated under Entry 34-List II, with Entry 62-List II being the taxation entry - Constitution of

Cit-7 vs.odeon Builders Pvt. Ltd

Court : Delhi

Subject : Direct Taxation

period would have to be interpreted in this context. Strict construction 20. Sub-section (2A) was inserted by the Finance Act 2010, giving powers to the High Court to condone the delay in filing the appeal. There was a difference … days, there, necessarily, has to be a strict construction of Section 260A(2). A comparison could be drawn with Section 34 of the Arbitration and Conciliation Act, 1996, Section 34 (3) of which stipulates a three-month period for filing

Pr. Commissioner of Income Tax-4 vs.gulbarga Associates (P) Ltd.

Court : Delhi

Subject : Direct Taxation

period would have to be interpreted in this context. Strict construction 20. Sub-section (2A) was inserted by the Finance Act 2010, giving powers to the High Court to condone the delay in filing the appeal. There was a difference … days, there, necessarily, has to be a strict construction of Section 260A(2). A comparison could be drawn with Section 34 of the Arbitration and Conciliation Act, 1996, Section 34 (3) of which stipulates a three-month period for filing

M/S. Kotak Mahindra Bank Ltd. Rep. by Its Manager Vs. Mahaveer Chand D ...

Court : Chennai

Subject : Education

It gives various kinds of loans. One of it is Property Loan. It is also known as Home Finance. On 29.12.2005, Respondents 1 to 6 (petitioners 1 to 6 in O.P.No.678 of 2010) were sanctioned a property … petition and passed the award accordingly. 10. In the circumstances, the borrowers have filed O.P.No.678 of 2010 under Section 34 of the Arbitration and Conciliation Act, 1996, to set aside the award reiterating the very same contentions that

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … 132(A)(1) of the Act.95. In V.V.V.R.Sathyam Vs. The Superintendent (Stu), (W.P.No.12390 of 2010, dated 1.10.2012), a learned single Judge of the Madras High Court had … relevant bearing to the formation of the belief and are not irrelevant or extraneous to the purpose of Section 34 of the Income Tax Act, 1922.73. In Chhugamal Rajpatl Vs. S.P.Chaliha and others, 1971 AIR 730.the Supreme Court

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 … 4516 & 4517/2012, 12035/2010, 28895/2008, 8902/2013, 11095/2013, 5110/2011, 13880/2013, 8109/2009, 20170 & 20171/2010, 933 & 934/2011, 2318/2011, 32255/2012, 34221/2007, 34299/2007, 34751-34762/2007, 13272/2013 & 13656/2011, 26395/2011, 26012/2012, 8932/2011, 1644/2012 W.P.No.16400 of 2013: G.V.Matheswaran Petitioner versus 1 The Union

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

Tax Act. He held that by reason of the amendment to Section 9(1) with effect from 01.04.1976, under Finance Act 2010, the reliance on the decisions reported in (2006) 282 ITR273(Bharat Sanchar Nigam Ltd. and another V. Union of … (Int. Tax) reported in 319 ITR269 in the case of ACIT Vs. Grandpix Fab (P) Ltd. reported in 34 DTR248 and in the case of Ansaldo Energia SPA V. ITAT & Others reported in 310 ITR2237 the

The New India Insurance Company Limited Vs. Pyarelal Textile Limited a ...

Court : Mumbai

Subject : Land Acquisition

The Petitioner (original Respondent) has challenged an award of Arbitral Tribunal, consisting of three members under Section 34 of the Arbitration and Conciliation Act, 1996 (for short, the Arbitration Act). The challenge is to the majority … any Insured would find it difficult, if not impossible to bear such an onerous burden from their own finances. As APPTL are trustees only, to avoid any undue benefit to them, while receiving the payment of the

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … as such a show cause notice came to be issued to the appellant in the month of October 2010, calling upon them to show cause as to why service tax amounting to Rs.27,24,52,804/- should not be recovered … to clear up doubts as to the meaning of the previous Act.” 34. It would also be pertinent to mention that assessment creates a vested

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 … Supreme Court also noted that service tax is a tax on service and not on the service provider. 34. From the above discussion, it is apparent that service tax is a value added tax. It is a