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Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

by way of amendments to Section 65 of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause (zzzzv) … in Section 65(50) as under:- œSection 65(50) "goods" has the meaning assigned to it in Clause (7) of Section 2 of the Sale of Goods Act, 1930.? Section 2(7) of the Sale of Goods Act, 1930 defines "goods"

Thalappalam Ser.Coop.Bank Ltd.and ors. Vs. State of Kerala and ors.

Court : Supreme Court of India

Subject : Right to Information

the co-operative institutions and to insulate them to avoidable political or bureaucratic interference brought in Constitutional (97th Amendment) Act, 2011, which received the assent of the President on 12.01.2012, notified in the Gazette of India on 13.01.2012 and … which are not owned, controlled or substantially financed by the State or Central Government or formed, established or constituted by law made by Parliament or … the RTI Act is a question of fact, which will depend upon the question whether it is substantially financed, directly or indirectly, by the funds provided by the State Government which, the Court held, has to be … “the Societies Act”) will fall within the definition of “public authority” under Section 2(h) of the Right to Information Act, 2005 (for short “the RTI

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

the reference to ten lakhs was substituted, and the figure of rupees twenty-five lakhs, was inserted, by the Finance Act, 2011 (w.e.f. 01.04.2012). By Finance Act, 2015 (w.e.f. 01.04.2016), the first two provisos to Section 2(15) were deleted, and … the taxable territories to charitable purposes which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it shall not be included in the

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

(a) of clause (1) of Section 13.4. In Section 65, Clause (104c) of the Finance Act by the Finance Act, 2011, for the words operational assistance for marketing, the words operational or administrative assistance in any manner were substituted … Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. .. Petitioner vs. 1.The Chief Commissioner of Central Excise, Uthamar Gandhi Salai, Chennai-600 034. 2.The Under Secretary, (Tax Research Unit), Central Board of Excise and Customs,

Principal Commissioner of Service Tax Delhi €“II Vs ...

Court : Delhi

Subject : Service Tax

second proviso to Section 11 AC of the CE Act as it stood prior to its substitution by Finance Act, 2011 and to Section 11 AC (1) (c) as it stood after such substitution. Section 11AC of the CE … Muralidhar, J. 1. This appeal by the Principal Commissioner of Service Tax, Delhi under Section 35G of the Central Excise Act, 1944 (CE Act) read with Section 83 of the Finance Act 1994, is directed against an … the Finance Act 1994, is directed against an order dated 18th November 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in … 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 … the petitioner. 11. The petitioner filed an elaborate reply dated 1st August, 2011 to the show cause notice inter alia raising the following contentions:- (i) … with the definition of the term repair as appearing in the Finance Act, 1994 and as appearing in section 2(b) of the Airport Authority of India Act, 1994, it would be apparent that repairs of road and airport

M/S. Bharathakshemam vs the Principal Commissioner of Income Tax,

Court : Kerala

BY THE COUNSEL FOR THE PETITIONER/APPELLANT DATED 13/08/2020. ANNEXURE N RELEVANT EXTRACT OF THE AMENDMENT TO SEC.2(15) BY FINANCE ACT, 2011. [TRUE COPY] … C TRUE COPY OF THE CIRCULAR NO.11/2008 DATED 19.12.2008 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER … purpose and in any event, the income generated is less than Rs.25 lakhs, making the first proviso to Section 2(15) inapplicable to the assessee. The assessee's Counsel relies on Commissioner of Income Tax v. Dharmodayam Company & Ors.

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

subsequent to 08.04.2011 since s.17 has undergone a radical change by virtue of the amendments made by the Finance Act, 2011. [Paras 81-83] Customs Act, 1962 - s.17 - Assessment of duty - Changes to s.17 w.e.f. 11.04.2011 - … of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers … the article ‘the’ in the expression “the proper officer” .............................................................................. 93 vi. DRI officers as proper officers under section 2(34)...............96 vii. Section 4 of the Act, 1962.................................................. 98 viii. Section 6 of the Act, 1962..................................................106 ix. Observations on

Dr. M Haroon Siddiqui Vs. Indian Farmers Fertaliser Cooperative Ltd. a ...

Court : Delhi

Subject : Right to Information

impugning a common order dated 05.08.2013 (hereafter ‘impugned order’) passed by the Central Information Commission (CIC) holding that the respondent - Indian Farmers Fertiliser Cooperative … that IFFCO is not a public authority under the Act. The CIC observed that IFFCO is not substantially financed and controlled by the appropriate government.6. Thus, the issue to be addressed is whether IFFCO is substantially financed … following subsidies to IFFCO:“(a) For indigeneous P&K Fertilizers - Rs. 5935.22 Crores in 2010-11; Rs. 5968.28 Crores in 2011-12; Rs. 4489.78 Crores in 2012-13. (b) For imported P&K Fertilizers - Rs. 2962.37 Crores in 2010-11; Rs. 2104.61 … Limited (hereafter ‘IFFCO’) is not a ‘Public Authority’ within the meaning of Section 2(h) of the Right to Information Act, 2005 (hereafter the ‘Act’).2. The

Subhash Chandra Agrawal Vs. Indian Farmers Fertiliser Cooperative Ltd. ...

Court : Delhi

Subject : Right to Information

impugning a common order dated 05.08.2013 (hereafter ‘impugned order’) passed by the Central Information Commission (CIC) holding that the respondent - Indian Farmers Fertiliser Cooperative … that IFFCO is not a public authority under the Act. The CIC observed that IFFCO is not substantially financed and controlled by the appropriate government.6. Thus, the issue to be addressed is whether IFFCO is substantially financed … following subsidies to IFFCO:“(a) For indigeneous P&K Fertilizers - Rs. 5935.22 Crores in 2010-11; Rs. 5968.28 Crores in 2011-12; Rs. 4489.78 Crores in 2012-13. (b) For imported P&K Fertilizers - Rs. 2962.37 Crores in 2010-11; Rs. 2104.61 … Limited (hereafter ‘IFFCO’) is not a ‘Public Authority’ within the meaning of Section 2(h) of the Right to Information Act, 2005 (hereafter the ‘Act’).2. The