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Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

Subject : Education

Table of Contents A. Background ........................................................................................................ 35 i. Income Tax Act ............................................................................................... 35 ii. TOLA ................................................................................................................ 39 iii. Finance Act 2021 ............................................................................................ 41 B. Issues .................................................................................................................. 50 C. Submissions ...................................................................................................... 51 D. Legal Background ............................................................................................. 55 i. Assessment … certain precondition […].”]. 70 Banarsi Debi v. ITO, 1964 SCC OnLine SC48[6]. 71 Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court … of harmonious construction.......................................................... 66 E. Reading TOLA into the Income Tax Act ........................................................... 70 i. First proviso to Section 149(1) of the new regime ...................................... 70 ii. TOLA can extend the time limit till 31 June 2021

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 … 20221/2011, 20380/2011, 20400/2011, 20466/2011, 22175 & 22176/2011, 25649/2011, 28061/2011, 28883/2011, 28988/2011, 29125 & 29126/2011, 30395/2011, 8223/2012, 12090/2012, 3279/2013, 7176/2013, 4516 & 4517/2012, 12035/2010, 28895/2008, 8902/2013, 11095/2013, 5110/2011, 13880/2013, 8109/2009, 20170 & 20171/2010, 933 & 934/2011, 2318/2011, 32255/2012,

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … High Court in the case of CST, Bangalore-vs.-Turbotech Precision Engineering PVT.LTD.reported in 2010 (18) STR545and a decision of the Division Bench of the Delhi High … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service has escaped assessment or has been under-assessed or service tax has not been

M/S Gs1 India Vs. Director General of Income Tax (Exemption) and anr

Court : Delhi

Subject : Land Acquisition

use or application, or retention, of the income from such activity‖ Second proviso inserted to Section 2(15) by Finance Act, 2010 with retrospective effect from 1.4.2009, reads as under:Provided further that the first proviso shall not apply if the … Supplies and Disposal Vs. Member, Board of Revenue (1967) 20 STC 398(SC) and Sarojini Rajah Vs. CIT (1969) 71 ITR 504 (Mad) to explain the terms ―trade, commerce or business‖.15. Referring to the concept and principle of

Ernst and Young Private Limited vs.ministry of Youth Affairs and Sport ...

Court : Delhi

Subject : Arbitration

such income or at the time of payment thereof. Relying on Section 2 (37A) (iii) read with the Finance Act, 2009, he submits that as the payment was being made by the Central Government, the tax to be … passed by the Arbitral Tribunal allowing the claims of the respondent no.1.2. The Organizing Committee Common Wealth Games 2010 (OC CWG), was a society registered under the Societies Registration Act, 1860 and was entrusted by the Indian … + IN THE HIGH COURT OF DELHI AT NEW DELHI OMP (COMM) 71/2018 Reserved on:13. h February, 2018 Date of decision:20. h March, 2018 ERNST

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 … the difficulty in which the learned Chief Justice of the Calcutta High 71 Court found himself, would be obviated inasmuch as the section would take … 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,

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 … 2010 enacts a further clarification (by effectively adding ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 71 of 75 clause (ii) in the Explanation) in so far as the taxability of fees for technical services

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 … commercial or business purposes, there is no value addition. Being of this view, we overrule the said decision. 71. The next limb of attack is with regard to the retrospective applicability of the provision. The learned counsel

Iragam Reddy Thirupal Reddy Vs. State of Andhra Pradesh, Represented b ...

Court : Andhra Pradesh

Subject : Land Acquisition

Rule 23-AAA (5) and Section 32(7)(a)(i) of the Act. POINT (d) : 71. It is the contention of counsel for petitioners that in the order … 4th respondent-Society, the 1st petitioner automatically became a delegate of the said Society in the 5th respondent, it's financing Bank. He also became the Chairman of the Managing Committee of 5th respondent-Bank. These events happened in 2013. … corrective measures were taken pursuant to an Inspection Report under Section 52 of The Andhra Pradesh Co-operative Societies Act, 1964 (for short, The Act'). He also intimated about the action taken by 4th respondent-Society to the General

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 … from them, among other unfair means adopted by them. The Group floated 71 several companies through its directors, staff, trusted partners which were incorporated solely