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Heavy Vehicles Factory Employees' Union And Anr. Vs. Union of India An ...

Court : Chennai

Subject : Labour and Industrial

Acts : Factories Act, 1948 - Section 59

the respondents 1 to 4 also relied on the Office Memorandum, dated 14.11.2002, issued by the Ministry of Finance, wherein in consideration of the reference from the Department of Economic Affairs seeking clarification on the subject, whether … per common order, dated 24.12.2010, by holding that when a specific clarification is make in provision 2 of Section 59, about the term “ordinary rate of wages”, the applicants cannot contend that the allowances include HRA, TA and … Allowance, Small Family Allowance etc., as per the provisions of the Factories Act, 1948, since the third respondent factory is governed by the said Act.

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … Annexure I to the Appeal memo is a copy of the Order – In – Appeal No. PIII/VM/267-280/ 2010 dated 20.10.2010. 18. It is stated that further, in view of the above said Order in Appeal passed … Rule 3 is in relation to an immovable property situated outside India. 59. Then comes Rule 3(1)(ii) and which relates to taxable service specified in

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 … the land is put." 39. In Sudhir Chandra Nawn v. Wealth-tax Officer, Calcutta and others, AIR 1969 SC 59, it was held that the power to levy tax on lands and buildings under Entry 49 of List

TIM Delhi Airport Advertising Pvt. Ltd. Vs. Special Commissioner - II, ...

Court : Delhi

Subject : Service Tax

taxable services of "sale of space or time for advertisement" as defined under Section 65(105) (zzzm) of the Finance Act, 1994. The Petitioner was also duly registered with the Service Tax Department and regularly filed its returns of … the said hoardings, panels, display boards, kiosks etc. A further challenge is also laid to the notices under Section 59 of the DVAT Act dated 8th May 2013 and 21st October 2013 requiring the Petitioner to produce the … dated 5th August, 2013 whereby the Petitioner's entire turnover for the period 2010-11 and 2011-12 has been assessed to Value Added Tax (VAT) and penalty

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court : Mumbai

Subject : Direct Taxation

in respect of any person or class of persons.]” Sub-section (2A) of Section 92CA was introduced by the Finance Act, 2011 with effect from 1st June, 2011. Sub-section (2B) was introduced by the Finance Act, 2012 with retrospective … year 2008-09. The AO, with the approval of the Commissioner of Income-tax, by a letter dated 25th January, 2010, referred the same to the TPO under section 92CA(1) for the determination of the arm's length price thereof. … appear as well as in the context of the particular legislation. Paragraphs 59, 61 and 65 of the judgment read as under :- “59. The

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

process in terms of the Rates Act, the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) and the Local Government: Municipal Systems Act 32 of 2000 (the Systems Act) and the decision to increase … be dismissed in terms of s 21A of the Supreme Court Act 59 of 1959.51Thus, in my view, the relief sought in paras 2 and … the rates on business properties probably had in the intervening years. The Council has approved budgets for the 2010/11, 2011/12 and 2012/13 budget years. When it approved each budget the Council also imposed rates. If the Council … relief on these grounds: firstly, that the levying of the rate contravened section 19(1)(b) of the Rates Act because the ratio of the rate levied

Asmitha Microfin Limited (Asmitha)

Court : Andhra Pradesh

Subject : Land Acquisition

across India. The erstwhile State of Andhra Pradesh passed Andhra Pradesh Micro Finance Institutions (Regulation of Money Lending) Act, 2010 regulating the loan disbursement and recovery process for micro finance institutions in Andhra Pradesh and Telangana. The provisions … Rs.10/- each. Both the companies are engaged in the business of providing financial and support services to marginalized sections of society particularly underserved rural and urban women across India. The erstwhile State of Andhra Pradesh passed Andhra … facilitated recoveries from the defaulted borrowers to the tune of 55.51% and 59.41% of the disbursements since October 2013 in respect of the petitioners in

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

Subject : Direct Taxation

contract..47. Section 9 (1) (i) of the Act as it stood before the amendment to it by the Finance Act, 2010 provides that income accruing or arising, whether directly or indirectly, through or from any business connection in India … intellectual property and not the media i.e. the ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 59 of 75 paper or cassette or disc or CD. Thus a transaction sale of computer software is clearly

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 … 34751 to 34762 of 2007, notices issued by Metropolitan Transport Corporation, demanding service tax are put to challenge. 59 The petitioneRs.being licencees of the shops owned by the Metropolitan Transport Corporation (Chennai) Limited, have filed these writ

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

introduced 6 new services. Further, the Finance (No.2) Act, 2009 w.e.f. 1-9-2009 introduced 3 new services. Likewise, the Finance Act, 2010 w.e.f. 1-7-2010 vide Notification No.24/2010-ST, dated 22-6-2010 introduced 8 new services. By the Finance Act, 2011 w.e.f. 1-5-2011 … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,