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Suresh Kumar Bansal and Others Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

the amount as may be determined in the prescribed manner. 41. Prior to the amendment brought about by Finance Act 2010, Section 67 of the Act provided that the value of taxable services would be the gross amount charged by

The Commissioner of Income Tax-2 Vs. LIC Housing Finance Ltd.

Court : Mumbai

Subject : Direct Taxation

amount of paid up share capital and general reserves. 4. Subsequently, the aforesaid provision was amended by the Finance Act, 1997 with effect from 1.4.1998 whereby the words “and maintained” were added in section 36(1)(vii) after the word … was correct in holding that two views are possible with regard to the applicability of Section 36(1)(viii)read with Section 41(4A) even though the provisions of Section 36(1)(viii) as amended with effect from 1/4/1997 do not provide any room

Kirloskar Electric Co Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

Counsel for Mr. T. Suryanarayana, Advocate) And:1. The State of Karnataka Represented herein by the Principal Secretary - Finance Department, Government of Karnataka Vidhana Soudha, Bengaluru-560 001. …Petitioner 2. Date of Judgment 10-01-2018 W.P.Nos.58917-58928/2016 and Connected Matters … Added Tax Act, 2003, for the tax periods April 2009 to March 2010 are ex facie illegal and unsustainable & etc., W.P.Nos.26349-26360/2017: Between: Micromatic Grinding … filed under Article 226 of the Constitution of India, praying to declaring that Section 10(3) of the KVAT Act has already been read down by the this Hon’ble Court in such a manner that the Petitioner is … Vs. The State of Karnataka & Ors. Peenya 2nd Stage, Bangalore-560 058. 41/123 (By Mr. A.S.Ponnanna, Addl. Advocate General a/w Mr. T.K.Vedamurthy, AGA) ... Respondents

Sushila vs.airport Authority of India & Anr

Court : Delhi

Subject : Service Tax

clause (zzm) of Section 65(105) of the Act.40. In addition to amending Clause (zzzz) of Section 65(105), the Finance Act, 2010 also brought about an amendment in Clause 65(105)(zzm). However, this amendment was not retrospective and came into effect … respect of services rendered, stands settled as would be apparent on a bare reading of paras 39 to 41. For purposes of ready LPA686& 688/2017 Page 7 of 12 reference, the relevant paras of the said decision

Vodafone International Holdings B.V. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Income Tax

Acts : The Indian Income Tax Act, 1961 - Section 201(1), 201(1A), 9(1)(i), 163(1)(c), 2(14), 195, 163, 133(6), 195(1), 163, 115O; Indian Companies Act 1956 - Section 2(47), 3, 4; Transfer of Property Act 1961 ; Capital Cost Allowance Act - Section 24(1); Finance Act, 1994 - Section 150A(1); Constitution of India - Article 13(4), 10(1), 265, 246; Cayman Island Act - Section 184, 193; Income Tax Act, 1922 - Section 5(2), 9, 2(47), 2(14), 200(3), 203, 201, 271C, 276B, 191A, 194B, 194C, 194D, 194E, 194I, 194J, 115BBA, 194I, 194J,

tax be ignored but on the premise that the inserted transaction did not constitute disposal under the relevant Finance Act. Thus, Dawson is an extension of Ramsay principle. 63. After Dawson, which empowered the Revenue to restructure the … Indian Tax Authorities had jurisdiction to tax the transaction against which VIH filed Writ Petition No. 1325 of 2010 before the Bombay High Court which was dismissed on 8.09.2010 vide the impugned judgment [reported in 329 ITR … above elements together equated to 67% of the economic value of HEL. 41. Vide Agreement dated 21.03.2007, VIH diluted its stake in Bharti by 5.61%. … state that on 31.05.2010, an Order was passed by the Department under Sections 201(1) and 201(1A) of the Income Tax Act, 1961 [the Act for

B.V. Nafan and Others Vs. SAF Yeast Company Pvt. Ltd. and Others

Court : Mumbai

Subject : Land Acquisition

records, such as minutes of shareholders' meetings etc. (ix) Muthu, as the Managing Director, earlier used to provide finance statement and monthly information statements to Nafan through Lesaffre. However, for the financial year 2005-06 Nafan did not … from the members register. Reply by Muthu Group 12. On 25 March 2010 Muthu on behalf of himself and respondent Nos.3 and 4 filed a … for its benefit, cannot be permitted. He submitted that the Lesaffre was not a member as defined under Section 41 of the Act. He further contended that, even assuming Nafan held share for benefit of Lesaffre, it ought

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 … have used the expression “paid”, which term has been specifically defined for the purposes of Sections 28 to 41 of the Act but the use of expression “payable” makes it clear that the coverage of the provision

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 … us to the decisions in D.G. Gose Co. (Agents Pvt. Ltd.) vs. State of Kerala, (1980) 2 SCC 410 and Goodricke Group Ltd. v. State of West Bengal, (1995) Supp. 1 SCC 707 to highlight that Entry

Indian Olympic Association Vs Veeresh Malik and ors.

Court : Delhi

Subject : Right to Information

Acts : Central Information Commission - section 5(4) ; Comptroller and Auditor Generals (Duties, Powers and Conditions of Service) Act, 1971 - sections 14, 14(1)

petitioner in W.P. 1212/2007, (hereafter referred to as "the school") and the Organizing Committee of the Commonwealth Games, 2010, Delhi (petitioner in W.P. 1161/2008, hereafter referred to as "the Games Committee"). The common question involved is as … either directly or indirectly to IOA to discharge its functions is the issue for consideration. The term "Substantially financed" is not defined in the RTI Act. When a term is not defined in an Act, the normal … writ petitioners are "Public Authorit(ies)" within the meaning of the term under Section 2(h) of the said Act. Petitioners facts and contentions:2. Briefly the facts … five thousand four Games, 2006 at hundred) hundred ten only) Melbourne [Rs. 41,17,629/- released directly to the pensioner and Rs.69,47,781/- released to M/s. Balmer Lawrie

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

on the stocks of coal on which writ petitioner had already paid Clean Energy Cess in terms of Finance Act, 2010, he shall not be required to make any further payment. However, on stocks of coal on which no … has power to make laws with respect to that matter or tax.” 41. When we pose the above question in context of impugned legislation, i.e. … Tax Compensation Cess Rules, 2017, the 2 Rules framed by the Central Government in exercise of power under Section 11 of the Goods and Service Tax (Compensation to States) Act, 2017 are under challenge in these cases.3.