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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 … furtherance of business or commerce, it is not open to the above said authority to demand service tax. 72 It is to be pointed out at this juncture that after the judgment rendered by the Delhi High

Kirloskar Electric Co Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

Counsel for Mr. T. Suryanarayana, Advocate) And:1. The State of Karnataka Represented herein by the Principal Secretary - Finance Department, Government of Karnataka Vidhana Soudha, Bengaluru-560 001. …Petitioner 2. Date of Judgment 10-01-2018 W.P.Nos.58917-58928/2016 and Connected Matters … Added Tax Act, 2003, for the tax periods April 2009 to March 2010 are ex facie illegal and unsustainable & etc., W.P.Nos.26349-26360/2017: Between: Micromatic Grinding … filed under Article 226 of the Constitution of India, praying to declaring that Section 10(3) of the KVAT Act has already been read down by the this Hon’ble Court in such a manner that the Petitioner is … Ors. Vs. The State of Karnataka & Ors. 10/123 Section 36(1) and 72(2) of the Karnataka Value Added Tax Act, 2003 for the tax periods

M/S.Muthoot Finance Limited Vs. Union of India

Court : Kerala

Subject : Service Tax

case of the petitioner that while issuing the show cause notice in terms of Section 73 of the Finance Act, 1994, as amended, the respondents have not first resorted to the provisions of Section 72 to complete a … order is grossly exaggerated. It is also the contention of the petitioner that, as regards the period from 2010-2011, 2011-2012, W.P.(C).No.6173 of 2015 4 the confirmation of the demand against the petitioner has been based on an

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 … and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court (1990) 3 SCC682[67]. 72 Commissioner of Customs v. Dilip Kumar & Co., (2018) 9 SCC1[28]. 73 … 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

Frankfinn Aviation Services Pvt. Ltd. Vs. Assistant Commissioner, Desi ...

Court : Delhi

Subject : Education

which are not affiliated to National Council for Vocational Training are now covered by the provisions of the Finance Act and, therefore, liable to pay service tax. The petitioner apparently was paying service tax for the period till … person may declare his tax dues in respect of which no notice or an order of determination under section 72 or section 73 or section 73A of the Chapter has been issued or made before the 1st day

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

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 … only impacts the issue as to when income ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 72 of 75 by way of fee for technical services can be deemed to accrue or arise in India.

Commissioner of Income Tax I vs M/S the India Cements Ltd

Court : Chennai

conditions of the agreement governing such loan or borrowing or .... .. Explanation 3 C: **(inserted by the Finance Act, 2006 w.e.f a deduction of any sum, being interest payable under clause (d) of this section, shall be … vs. M/s.The India Cements Ltd., 827, Anna Salai, Chennai … Respondent in both appeals Prayer in T.C.A.No.53 of 2010: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order of the … twice over. [See the order of CIT(A) at pp. 66, 67 and 72 of the paper book, which refers to the apprehensions of the assessing

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 … this Court in the case of Home Solution Retail India Ltd. v. Union of India, 158 (2009) DLT 722 (DB). 3. In the case of Home Solution Retail India Ltd. (supra), it was contended that the notification

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 doctrine of agency, trust and mutuality is to be applied qua 72 members’ clubs, there has to be an activity carried out by one … 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,