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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 … Ltd v Inland Revenue Comrs, (Joined Cases C-397/98 and C-410/98) [2001] Ch 620] and the ACT Group Litigation." 30. Since 1973 the BAT group has

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 … Kumar Mukherjee v Local Board of Barpeta, AIR 1965 SC 1561 wherein a tax had been imposed under Section 62 of the Assam Local Self Government Act, 1953 and while upholding the validity of the tax, the Apex

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 … 9(1) (vi) and particularly clause (v) of Explanation- ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 62 of 75 II thereto, it is necessary to establish that there is transfer of all or any rights

Mohabir Enterprises Vs. Commissioner of Central Excise

Court : Chennai

Subject : Land Acquisition

(hereinafter referred to as 'the Act') made applicable to the Service Tax as per Section 83 of the Finance Act and the balance amount was waived, is called in question, seeking to quash the same as unlawful, arbitrary

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,

M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

Subject : Service Tax

DTH services were brought within the purview of service tax with effect from 16th June, 2005 by the Finance Act, 2005. Under Section 65 (105) (zk) of the Finance Act, as amended, DTH service is covered under the … through an intermediary such as cable operator.””23. The Orissa Entertainment Tax Act, 2006 as amended by E.T. Amendment Act, 2010: “Section 2 (a): “ADMISSION TO AN ENTERTAINMENT”. includes admission to any place in which the entertainment is held and … 301 & 19(1)(g) read with Entry 92C/97 of List I and Entry 62 of List II, Seventh Schedule of the Constitution of India, to the

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. … & Ors.63 and Bijoe Emmanuel & Ors. vs. State of 61 AIR1956SC479(para9) 62 AIR1957SC688(paras 8,9) 63 AIR1967SC1753(para12) 49 Kerala & Ors.64 to show that the … • Preamble of the 2002 Act 23-24 • Definition Clause 25-36 • Section 3 of the 2002 Act 37-55 • Section 5 of the 2002

New Okhla Industrial Development Authority Vs. Anand Sonbhadra

Court : Supreme Court of India

Subject : Land Acquisition

mentioned above, we do not find that the lease deed in question can be said to be a finance lease.23. Keeping in view the Indian Accounting Standards, what appears broadly is that when lease involves real estate … owners have a heritable and transferable right under Section 5 and 7 of the U.P. Apartments Flat Owners Act, 2010. THE IMPORTANCE OF BEING A FINANCIAL CREDITOR UNDER THE IBC49 In this context, it is undoubtedly true that … the appellant as due to it. There can be no objection to 62 the appellant setting up the claim to be a financial debt and

M/S Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory S. Nagara ...

Court : Karnataka

Subject : Service Tax

Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) of the Finance Act, 1994 unconstitutional and violative of Articles 14, 19(1)(g), 245, 246, 265, 366(12) and 366(29A) of the Constitution of … for records pertaining to the re-assessment orders of DCCT-Bangalore dated 18th June 2010 in respect of tax demand under KST/KVAT Acts for the Assessment Year/Period … submits that these petitions are to be rejected relegating the petitioners to the statutory appeal remedy provided by Section 62 of the VAT Act and/or by Section 20 of the KST Act. 3. Sri. N. Venkataraman, the learned

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

relevant point of time. 5. BSNL got itself registered under the provisions of the Service Tax under the Finance Act, 1994 and paying service tax regularly. BSNL also got registered under the provisions of Karnataka Sales Tax Act … passed by the 3rd respondent on the question of constitutionality of the impugned provisions of KVAT, Act viz., Section 62(1) and Section 62 (4) (c) (i), Rule 148 of the 2005, Rules and the exemption notification issued by