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Commissioiner of Income Tax, Koliv Vs. M/S. Andaman Sea Food Pvt. Ltd.

Court : Kolkata

Subject : Service Tax

to Clause (vii) of sub-section (1) of Section 9. He also referred to the Explanation introduced by the Finance Act, 2010 with effect from 1st June, 1976 which has been placed below the sub-section (2) of Section 9 of … claimed to have been entered into between the assessee and the non-resident was also placed on record. Clause 5 thereof reads as follows: “5) It is here in agreed under this MOU between ASF and GMPL that

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 … learned Solicitor General appearing for the Revenue and perused the materials placed before this Court.19. The Scheme of Section 5 of the Income Tax Act is that all income received by a resident in India, irrespective of all

Lakshmi, Kozhikode Vs. the District Registrar (General), Kozhikode and ...

Court : Kerala

Subject : Land Acquisition

is worthwhile to note the subsequent turn of events as well, whereby the ‘Bill’ was replaced by the Finance Act, 2010, which obtained the assent of the Governor on 28.7.2010. By virtue of the enactment referred to above, the … was, however, not acceded to by the Sub Registry. The document was impounded by the second respondent under Section 33 of the Act and the same was forwarded to the first respondent for further steps. The first … the lesser rate of ‘2%’ for every ‘100/- as stipulated under Schedule 51(a)(i) of the Kerala Stamp Act (as amended), treating the beneficiary as a

Burn Standard Co. Ltd Vs. Commissioner of Central Excise, Salem

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

December 2009.  She also submits that retrospective amendment in CENVAT credit Rule (6) done by Section 73 of Finance Act, 2010 is applicable for this period also and, therefore, reversal of credit attributable to the inputs used in the … Per  Mathew John, J. 1. There is a delay of 56 days in filing the appeal.  Appellant submits that this delay happened as their company was taken over by

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and a new entry(zzzzu) in Section 65 (105) … or development of a residential or a commercial complex is also added to the list of taxable services. 5. Let me now refer to the contentions urged by the learned counsel for the petitioners. The main contention

Hewlett Packard Financial Services India Private Limited Vs. The State ...

Court : Karnataka

Subject : Sales Tax

signed by the parties specifying the goods under lease as per terms and conditions of Master Rental and Finance Agreement. As per the petitioner, when the aforesaid transaction of import is completed and the lease agreements are … in the transaction of lease effected during the periods of 2006-07 to 2010-11 and other consequential directions were also issued. 3. The short cut of … has dismissed the appeals by holding that the petitioner is not entitled for the exemption by virtue of Section 5(2) of the Central Sales Tax Act, 1956 (hereinafter referred to as CST Act for short) in the transaction

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

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

The State Tax Officer vs Jinesh a.M

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

The Commercial Tax Officer vs M/S.V.C. Constructions

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