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State of Kerala & Another versus Asianet Satellite Communications ...
Supreme Court of India
May-22-2025
[2025] 5 S.C.R. 2215
be of Cable Television operators in the State. 8.24 The definition of broadcasting in Section 65(13) of the Finance Act, 1994 as amended in 2001 is as per the meaning assigned to it in clause (c) of Section … by joining an operator with less than 7500 connections. Finally, the High Court noted that the Amendment of 2011 had completely deleted cable TV operators from the purview of the Kerala Act of 1976 and that the … are linked by metallic coaxial cable or optic fibre cable to a central system called the head-end.” Section 4E is the charging section which was … List I and those available to the State legislatures are in Entries 45 to 63 - List II. There is no taxation entry in List
Tag this Judgment! AI Brief & AskP.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...
Mumbai
Dec-15-2014
Service Tax
â(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of India and/or section 66 of the Finance Act, … for the administration of the provisions of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry of Law and Justice, Government of … Madurai District Central Coop. Bank Ltd. v. Third ITO [(1975) 2 SCC 454 : 1975 SCC (Tax) 374 : AIR 1975 SC 2016] this Court
Tag this Judgment! AI Brief & AskItc Ltd Vs. Cce, Kolkata Iv
Supreme Court of India
Sep-18-2019
Service Tax
the ‘assessment’ as prevailed under the 1962 Act and the amended definition under the Act, assessment w.e.f. 8.4.2011, Finance Act, 2011, Section 17 and Section 27 as amended by the Finance Act, 2011. It was urged by learned senior … SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 293294 OF2009ITC LIMITED … APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV … RESPONDENT(S) WITH CIVIL APPEAL NO.2960 OF2010CIVIL APPEAL NO.5878 OF2011CIVIL APPEAL NO.310 OF2011CIVIL APPEAL NOS.44324434
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Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.
Mumbai
Aug-13-2015
Land Acquisition
conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the … section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned the arbitral award 28th April, 2011 passed by the learned arbitrator rejecting part of the claims made by the petitioner towards reimbursement of the … to be issued, the same could have been issued by the respondent. 45. Be that as it may, even under the provisions of the contract
Tag this Judgment! AI Brief & AskIndiabulls Housing Finance Ltd. Vs. M/S Deccan Chronicle Holdings Ltd
Supreme Court of India
Feb-23-2018
Education
December 28, 2005 to commence the business of housing finance institution. The Central Government, vide Notification dated September 19, 2007, issued under Section 2(1) (m) … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.18 OF2018INDIABULLS HOUSING FINANCE LIMITED .....APPELLANT(S) VERSUS M/S. DECCAN CHRONICLE HOLDINGS LIMITED AND OTHERS .....RESPONDENT(S) W I T H CONTEMPT PETITION (CIVIL) … by M/s. Indiabulls Financial Services Limited (for short, ‘IBFSL’) on December 08, 2011 and January 05, 2012 in the sum of Rs.50 crores each. IBFSL … the High Court in the writ petition which was filed by the contesting respondents questioning the validity of actions taken by the appellant against the contesting respondents under the provisions of the Securitisation and Reconstruction of Financial … 2005, IBFSL was granted a certificate under Section 45-I(a) of the Reserve Bank of India Act, 1934
Tag this Judgment! AI Brief & AskRakesh Malhotra and Others Vs. Rajinder Kumar Malhotra and Others
Mumbai
Aug-21-2014
Arbitration
The decision of the learned Single Judge of the Delhi High Court in O.P. Gupta v Shiv General Finance (P.) Ltd. and Ors.(1977) 47 Comp Cas 279 (Delhi)followed the previous decision in Surendra Kumar Dhawan, explicitly citing … The Business Restructing Agreements and the Supplemental Deed 19. In December 2010/January 2011, the Indian RKM Companies opened accounts with Citibank. Rakesh was given sole … on behalf and for the benefit of all of them. (4) The Central Government may, if in its opinion circumstances exist which make it just … invoking the arbitration clause in the main agreement and seeking a reference to arbitration of all disputes, under Section 45 of the Arbitration and Conciliation Act, 1996. The Company Law Board Mumbai framed four questions for determination. On
Tag this Judgment! AI Brief & AskG.V.Matheswaran Vs. the Union of India
Chennai
Jun-20-2014
Service Tax
by Secretary to Government Ministry of Finance New Delhi 2 The Commissioner Central Excise and Service Tax Gobichettipalayam 3 The Gobichettipalayam Municipality represented by its … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … the following judgments: i [2011].37 VST46(P & H).Shubh Timb Steels Limited v. Union of India and another; ii 2011 (22) STR257(Ori.).Utkal Builders Limited versus Union of India; iii 2012 (25) STR231(M.P.).Entertainment World Developers Limited versus Union of … 26515/2009, 26886/2009, 402/2010, 1141/2010, 1251/2010, 2210-2212/2010, 2676/2010, 2685/2010, 3085/2010, 3522/2010, 4039/2010, 4100/2010, 4544/2010, 6114/2010, 6288/2010, 14116/2010, 14886 & 14887/2010, 16610 & 16611/2010, 17607/2010, 17916 &
Tag this Judgment! AI Brief & AskUnited RWAS Joint Action and Others Vs. Union of India and Others
Delhi
Oct-30-2015
Land Acquisition
Division Bench of this Court recently in Travelite (India) Vs. UOI MANU/DE/1793/2014 held that Section 74A of the Finance Act, 1994 having prescribed a special audit when certain circumstances are fulfilled, the intent that every assessee could not … (iii) that after the GNCTD had filed its affidavit dated 9th November, 2011 in the PIL, the DERC had again vide its letter dated 22nd … till 14th February, 2014 only. Thereafter, GNCTD was being administered by the Central Government and on 4th November, 2014 the Legislative Assembly of Delhi was … iii) Section 23 vests the appropriate Commission with the power to issue any direction to the licensee. iv) Section 45 entitles the distribution licensee, as the DISCOMs are, to charge the price for the supply of electricity in
Tag this Judgment! AI Brief & AskThe Chamber of Tax Consultants & Anr vs.union of India & Ors
Delhi
Nov-08-2017
Land Acquisition
on the decision in Saraswati Sugar Mills v. Commissioner of Central Excise 2011 (270) ELT465and National Agricultural Cooperative Marketing Federation of India Limited v. Union … examine the changes to Section 145 of the Act.10. Section 145 of the Act was substituted by the Finance Act, 1995 (FA) with effect from 1st April 1997. In terms of the said amendments, an Assessee had to … CIT v. Kwality Steel Suppliers Complex (2017) 395 ITR1(SC).66. It is contended on behalf of the... RESPONDENTS that Section 45 (4) of the Partnership Act has itself pointed out the concept of valuation of capital assets at market
Tag this Judgment! AI Brief & AskIntex Technologies (India) Ltd. vs Union of India and Ors.
Delhi
Mar-30-2026
Service Tax
o Priya Blue Industries Ltd. (supra)91. The Supreme Court also considered the definition of assessment, preand post the Finance Act, 2011, as also Section 27 of the Customs Act, 1962, pre and post the Finance Act, 2011. The Supreme … by using the ICEGATE (Indian Customs Electronic Commerce/Electronic Data interchange (EC/EDI) Gateway) portal, an e-commerce portal of the Central Board of Excise & Customs wherein there was no option provided for the Petitioner to avail the exemption … of Customs, before the Digitally Signed W.P.(C) 1225/2024 and connected matters Page 45 of 57 expiry of one year, from the date of payment of
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