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Airport Retail Pvt. Limited Vs. Union of India and ors.

Court : Delhi

Subject : Service Tax

constitutional validity of section 65(90a) read with section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2010 (hereinafter referred to as the ‘Act’) whereby service tax has been imposed inter alia on renting of immovable … of this Court in Home Solutions Retail-II (supra). Secondly, the Finance Act, 2012, had enacted a provision [Section 80(2)]. to provide amnesty from penalty in case outstanding service tax in respect of renting of immovable property was

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

the aggregate built-up area of the housing project or two thousand square feet whichever is lower. By the Finance Act, 2010, clause (d) is amended to the effect that the commercial user should not exceed three per cent of … B.P. Colabawalla J. 1. Income Tax Appeal No.201 of 2012 is filed by the Revenue under section 260A of the Income Tax Act 1961 (hereinafter referred to as the Act) wherein the following questions of … Tribunal was right in allowing to the Assessee Company a deduction u/s 80IB(10) of the Income Tax Act for A.Y. 2006-2007 amounting to Rs.2,11,74,864/- wherein

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec … not mandatory. Reliance was placed upon the decision dated 29-2-2012 of Hon‟ble Karnataka High Court (ITA no.138 of 2010) to the effect that it is prospective in nature. 8.2. ITA2982013 On the other hand, ld. Sr. DR … of law urged in this appeal by the revenue pertains to Section 80IB (10), particularly Section 80-IB (10)(a)(ii) read with the Explanation.2. It is urged

Adani Power Ltd. & Anr versus Union of India & Ors

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2026] 2 S.C.R. 1

- ss.12, 25 - Special Economic Zones Act, 2005 - s.30 - SEZ Rules, 2006 - r.47(3) - Finance Act, 2010 - Firstly, what, in law, did the Gujarat High Court decide in itsjudgment dated 15 July 2015, and … between 15 September 2010 and 15 February 2016 that would justify a departure from the 2015 ruling - Section 30 of the SEZ Act remained unaltered - Imported electrical energy bore no customs duty under the Customs … permissible course is to refer the matter to a larger Bench. [Para 80]Administrative Law - Where a court of competent jurisdiction has struck down the

M/S Kotarki Constructions pvt.ltd. Vs. The Asst. Commissioner of Incom ...

Court : Karnataka

Subject : Land Acquisition

that the assesseee company is the developer of these infrastructure facilities. Explanation provided below Section 80-IA inserted by Finance Act, 2007 and later substituted by the Finance (No.2) Act, 2009 w.e.f.1-4-2000 clearly states that business in the nature … UNDER THE PROVISION OF SEC. 148 OF THE ACT ISSUED BY R-2 VIDE PAN:AACCK6097J/ACIT-GLB/2015-16 DATED1503-2016 FOR THE A.Y. 2010-11 AS ONE WITHOUT JURISDICTION & ETC., AND MARKED ENCLOSED ANNEX-A AS AT THIS PETITION COMING ON FOR ORDERS,

Regency Soraj Infrastructures Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

letters and words "[the 31st day of March, 2011]" had been substituted".8. Section 80 IA was substituted by Finance Act, 1999. Section 80 IA(1) provides that where gross total income of an assessee includes profits and gains derived … Act. In Writ Petition (Civil) No. 7699/2010, the petitioner has also challenged the assessment order dated 22nd October, 2010 passed by Income Tax Officer, Pune denying exemption under Section 80 IA(4)(iii)..6. In brief the contentions raised by

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

called `the Act') has undergone certain changes. He referred to sub-section (2A) of section 92CA, inserted by the Finance Act 2011 w.e.f. 1-6-2011, as per which, where any other international transaction, apart from those referred to under sub- … launched `Blue Ocean Management' campaign to be one among the top three EIT firms in the world by 2010”. From this material, it was shown that the BOS was implemented in January 2006, to be carried on … sec. 263. In this judgment, the Hon'ble Summit Court observed that sec. 80-HHC came to be amended eleven times and obviously there were two views

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 … 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 … section 33 as impliedly setting itself up as an exclusive provision (which it did not do expressly, unlike section 80 of the Value Added Tax Act 1994). The test claimants submit that the application of Marleasing cannot rework

Commissioner of Income Tax-Vi Vs. Vrm India Ltd.

Court : Delhi

Subject : Land Acquisition

10 operating or (iii) developing, maintaining and operating an infrastructure facility. Counsel also compared Section 80-IA(4A) introduced by Finance Act, 1995 with the provisions of Section 80IA(10), to highlight the similarity in scope and content. Counsel lastly urged

M/s. Kripa Outdoor Publicity, rep by its Proprietor Vs. Customs, Excis ...

Court : Chennai

Subject : Service Tax

imposing the maximum penalty on the appellant, on the belated payment of duty, under Section 76 of the Finance Act, 1994. The brief facts of the case are as follows: 2. The appellant had formed a partnership company … at Ahmedabad, in COMMISSIONER OF C. EX. and CUSTOMS Vs. PORT OFFICER 2010 (257) E.L.T. 37 (GUJ.) to state that the onus to establish that … penalty, under Section 76 of the Act. Accordingly, the appellant had sought the extension of the benefit of Section 80 of the Act, which provided the authorities concerned the discretion to waive the imposition of the penalty, on