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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 … 8. Applications for permission to appeal 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 of Appeal decided that there should … set-off and made a counterclaim, both of which were opposed as statute-barred. 44. Hamilton J referred (at p 62) to the purely equitable claim made

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 - … provisions: ....................................... 38 Relevant Case Law on lotteries: ................................................44 B.R. Enterprises: ............................................................. 44 Sunrise Associates: ........................................................ 45 State of Karnataka: ......................................................... 47 K. Arumugam: ................................................................. … 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,

Pgs Geophysical as vs Income Tax Department, International Tax Circle ...

Court : Delhi

Subject : Direct Taxation

to / in connection with extraction and prospective of mineral oil. However, pursuant to amendment brought in by Finance Act, 2010 (under Section 44DA of the Act), the said distinction shall be pertinent to decide the taxability of such … of the amendments has to be examined to appreciate the legislative intent envisioned under the Finance Act, 2010.13. Section 44 BB is a special provision for computing profits andgains of a non-resident from business of providing services or

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 … provides for any machinery for ascertaining the value of services involved in relation to construction of a complex. 44. Rule 2A of the Rules provides for determination of the value of service in execution of a works

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … and Brothers and, two Division Bench Judgments of this Court reported in 2010 (2) Company Law Reporter 393 in the matter of NasirHusain Films (P) … fact that the parties have signed the same, and therefore, in terms of the requirements as mentioned in Section 44 of the said Act, the Lower Appellate Court was right in referring the parties to arbitration. [h] That

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 … MananCorporation v/s Assistant Commissioner of Income Tax, reported in (2013) 356 ITR 44 (Guj). In the facts before the Gujarat High Court, one of the … 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

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 … Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayons Ltd., (1989) 1 SCC 44, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418 and Commissioner of Gift Tax, Madras v. N.S. Getty

Commissioner of Income Tax (Ltu), New Delhi vs.oriental Insurance Comp ...

Court : Delhi

Subject : Direct Taxation

the Finance Act, ITAs 372/2015, 447/2015 and 448/2015 Page 12 of 22 2010 with effect from 1st April 2011 for the previous clause (b) which … concerned ITAs 372/2015, 447/2015 and 448/2015 Page 11 of 22 with Rule 5(b) which stood omitted by the Finance Act, 1988 and was re- introduced by the Finance Act, 2009 with effect from 1st April 2011. The rationale … its stand before this Court by relying on the Circular No.528 of the CBDT instead of relying on Section 44 of the Act read with Rule 5 of the First Schedule thereto. According to Mr. Manchanda, Circular No.528

Oriental Insurance Co. Ltd. Vs.deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

the Finance Act, ITAs 372/2015, 447/2015 and 448/2015 Page 12 of 22 2010 with effect from 1st April 2011 for the previous clause (b) which … concerned ITAs 372/2015, 447/2015 and 448/2015 Page 11 of 22 with Rule 5(b) which stood omitted by the Finance Act, 1988 and was re- introduced by the Finance Act, 2009 with effect from 1st April 2011. The rationale … its stand before this Court by relying on the Circular No.528 of the CBDT instead of relying on Section 44 of the Act read with Rule 5 of the First Schedule thereto. According to Mr. Manchanda, Circular No.528

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

respondent-company along with their application submitted before this Court on 5th April, 2010. The object of the company says as under: -To acquire, take over, … Government owned corporation. It is an autonomous body. 44. The facts of the present case already considered … of a Zinc smelter near Udaipur for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken. Construction work had come to a … Court on 11.1.1984. According to the petitioner, the respondent Hindustan Zinc Limited, a company registered under the Companies Act, 1956, is Government of India Enterprise and is an instrumentality of the Union of India and the Union … respondent-HZL and consequently, the respondent-HZL is no longer Public Sector Undertaking under Section 617 of the Companies Act, 1956. This order has been passed by