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Oracle India Private Limited vs.assistant Commissioner of Income Tax C ...

Court : Delhi

Subject : Direct Taxation

55,38,275. ii. A wrong claim made by the Assessee of the principal amount of Rs. 1,54,19,985 included in finance lease rentals paid during AY200304. iii. Failure of the Assessee to add back the capital expenditure in the … the Deputy Commissioner of Income Tax, Circle 13(1) [hereafter the ‘Assessing Officer (‘AO’)]. under Sectionof the Income Tax Act, 1961 (‘Act’) seeking to re-open the assessment for Assessment Year (‘AY’) 2003-2004. W.P.(C) 7828/2010 Page 1 of 29 … Commissioner of Income Tax, Circle 13(1) [hereafter the ‘Assessing Officer (‘AO’)]. under Sectionof the Income Tax Act, 1961 (‘Act’) seeking to re-open the assessment for … January, 2005, the Assessee filed its return declaring an income of Rs. 81,26,08,093. The Assessee inter alia claimed deduction under Section 80-IB and Section 10A

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

submit that w.e.f. 01.07.2010 the definition of port service and the taxable service has been amended by the Finance Act, 2010 to provide that port service would mean any service rendered within a port or other port in any … services and are liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through

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 … 26517/2010, 27548/2010, 30070/2010, 1182/2011, 1190/2011, 1309/2011, 2059/2011, 2407/2011, 2616/2011, 2770/2011, 3259/2011, 4052/2011, 4417/2011, 26458-26460/2011, 5158/2011, 6874 & 6875/2011, 8140/2011, 9950/2011, 11744/2011, 12308 & 12309/2011, 12315/2011, 12540/2011, 13735/2011, 14848 & 14849/2011, 15089/2011, 16123/2011, 18119/2011, 18936/2011, 20181 & 20182/2011,

M/s. Mascon Multiservices and Consultants Pvt. Ltd. Vs. Bharat Oman Re ...

Court : Mumbai

Subject : Land Acquisition

(2009) 8 SCC 520, Mussafar Shah Vs. MMTC 83 2000 Delhi LT 514 and Saurabh Kalani Vs. Tata Finance Ltd. 2003(3) Arb.LR 345 (Bom) (DB)) 201. Hence the petitioner must show special bias in this claim. The … 5th March, 2010 which has been challenged in this petition under Section 34 of the Arbitration and Conciliation Act, 1996 (the Act) essentially as being vitiated by bias and upon the Arbitrator not having considered the evidence … the loss as stipulated and specified in Clause 18 of the Contract. 81. Under the 3rd part of Section 55 if the time was of

Commissioner of Central Excise Vs. Burn Standard Co. Limited

Court : Chennai

Subject : Service Tax

Appellate Tribunal was correct in applying the Amendment to Rule 6 of the CENVAT Credit Rules, 2004 vide Finance Act, 2010 which is applicable for the period from 10th September 2004 to 31st March 2008 whereas the period is … Appellant Vs. M/s.Burn Standard Co., Limited Post Box No. 565 Sale”005. ... Respondent Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, 1944, against the final order of the Central Excise and Service Tax

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 … legislative competence.34. In Ralla Ram v. Province of East Punjab, AIR 194.FC 81.the Federal Court made it clear that every effort should be made as

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

Director of Income-tax (Exemptions) Vs. Khar Gymkhana

Court : Mumbai

Subject : Land Acquisition

trade, commerce or business etc. for financial consideration. The 2nd proviso to said section, introduced w.e.f. 01-04-2009 vide Finance Act 2010, provides that in case where the activities of any trust or institution is of the nature of advancement

Commissioner of Central Excise, Chennai-i Vs. M/S. Kalpana Lamps and C ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Excise

of retrospective amendment to the Rules along with application filed by the assessee under Section 73 of the Finance Act, 2010. In the present case the period of dispute is March, 2000 to Jan. 01 under Rule 57CC/57AD of

Sahara India Real Estate Corporation Limited and Others. Vs. Securitie ...

Court : Supreme Court of India

Subject : Companies

Acts : Companies Act, 1956 - Section 55A(b), 55A(c), 56, 57, 58, 60B, 60B(1), (2), 2(19A), 60B(9), 235 to 241, 73, 73(1)(2A), 209-A , 68A(1)(a), 2(45AA), 81(1A), 234(1), 234(4)(a), 67(3), 62, 63, 108A, 109, 110, 117A, 117B, 117C, 56, 62, 63, 642, 642(4), 2(19A); Securities and Exchange Board of India (Disclosure and Investor Protection) Guidelines, 2000 ; Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 - Regulations 3, 6, 2(zc), 2(p), 2(n), 4(2), 5(1), 6, 7, 16(1), 20(1), 25, 26, 36, 37, 46, 57; Securities and Exchange Board of India(SEBI) Act 1992 - Section 11C, 11A, 15Z, 55A, 68A, 77A, 80A, 108, 109, 110 116, 117, 118, 119, 120, 121, 122, 206, 206A, 207, 59 to 81,; Companies (Central Government's) General Rules and Forms, 1956 - Rule 4CC, Form No. 2A,; Securities Contracts (Regulation) Act(SCR), 1956 - Section 2(h), 21, 73(1)(3), 28, 28(1)(b), 20; Companies (Amendment) Act, 2000 - Section 55A, 67(3); Companies (Second Amendment) Act, 2002 - Section 2(19B), 60B(9), 60B(1)(2)(3), ; Constitution of India - Articles 129, ; Companies Act, 2006 - Sections 755, 760,; Food Safety Modernization(FSMA), Act 2000 - Section 85; Reserve Bank of India Act, 1934 - Section 45I(f) ; Companies Amendment Act 53 of 2000 - Section 81(1A); Insurance Act, 1938 - Section 2; Securities Laws (Amendment) Act, 1995 - Sections 13, 16, 28(1)(b), 28(2); Indian Evidence Act - Section 114 ; Companies (Central Government's) General Rules and Forms, 1956 - Rule 4CC, 4D; Unlisted Public Companies (Preferential Allotment) Rules, 2003 - Rule 2,; UPC (PA) Amendment Rules 2011 ; SCR Rules - Rule 19; Unlisted Public Companies (Preferential Allotment) Amendment Rules 2011

Reported in : (2013)1SCC1

and construction activities would be undertaken by the company in major cities of the country and also would finance other commercial activities/projects taken up by the company within or apart from the above projects. RHP also indicated … the Allahabad High Court, Lucknow Bench in W. P. No. 11702 of 2010, which the Court had stayed on 13.12.2010. SEBI took up the matter … SIRECL, in its Extraordinary General Meeting held on 3.3.2008, resolved through a special resolution passed in terms of Section 81(1A) of the Companies Act to raise funds through unsecured OFCDs by way of private placement to friends, associates,