Advanced Search Results

Bikram Chatterji Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

agreement contained specific terms as to interest. Under Clause 14 of the agreement, the builder authorised itself to finance loan from any financial institution by way of mortgage/charge/securitization of receivable of the land and flats and the … placed on the provisions contained in section 4(5) of the U.P. Apartments (Promotion of Construction, Ownership, and Maintenance) Act, 2010 (for short, the ‘U.P. Apartments Act, 2010’). It is provided that the completion of the construction works of … B.1. CENTURIAN : A. CENTURIAN PARK: Centurian Park comprises of low rise 600 units. The work shall be completed within 10 months. B. TERRACE HOMES

The State Tax Officer vs Abdul Salim

Court : Kerala

per Ext.P3, on the application filed by the respondent for availing the benefit of amnesty extended by the Finance Act, 2020 to the individuals in arrears of revenue. The circumstances leading to the Writ Petition are not in … respondent. Therefore the liability of respondent has been proportionately reduced. By a combined reading of Section 42 and Section 60 of the Kerala Revenue Recovery Act, the respondent is entitled to claim credit of the amount deposited by … respondent, admittedly, fell in VA Tax arrears for the years 2009-2010 and 2010-2011 to Govt. The continued default of respondent resulted in initiation of recovery

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 … received by the service provider in convertible foreign exchange. [see Rule 3(2)]. 60. Rule 3(1)(iii) refers to all such taxable services specified in clause (105)

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 … competence of the Parliament to levy service tax on practising Chartered Accountants and Architects having regard to Entry 60, List II of the Seventh Schedule to the Constitution and Article 276 of the Constitution. Their Lordships referred

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … the 10A For short, “FIR” 11 (2016) 9 SCC473(Para 11.1); and Court on its Own Motion vs. State, 2010 SCC OnLine Del 4309 (Paras 39 &54) 12 Criminal Trials Guidelines Regarding Inadequacies and Deficiencies, In re, vs. … D.K. Basu vs. State of W.B., (1997) 1 SCC41659 For short, “FERA” 60 Directorate of Enforcement vs. Deepak Mahajan & Anr., (1994) 3 SCC44048 as … • Preamble of the 2002 Act 23-24 • Definition Clause 25-36 • Section 3 of the 2002 Act 37-55 • Section 5 of the 2002

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax Cell of Central Excise Headquarters, Nagpur, in connection with … cover only service simplicitor and not works contract. Mr. Sridharan submits that 60% of the value of the total contract is attributable to material supply.

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 … notices in and by which they have been directed to pay service tax at the rate of 12.36%. 60 The case of the petitioners is that the respondent Transport Corporation is not empowered to demand service tax

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 … the marketplace. The fact that some programs may ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 60 of 75 be tailored for specific purposes need not alter their status as "goods" because the Code definition

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 … of the Finance (No.2) Act, 1994 as incorporated/ amended by the Finance 60 Act, 2005 to the extent that the said provisions purport to levy … 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,

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, … NCT of Delhi [2006] Supp. 1 SCR 421 : (2006) 5 SCC 603; Godfrey Philips India Limited v. State of Uttar Pradesh (2005) 2 SCC