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Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … legal deficiency as pointed out by FATF and to make it globally compliant, the Prevention of Money-Laundering (Amendment) Act, 2012 amended Section 3 to include these activities. In support of his argument, learned Solicitor General draws our attention … certain provisions of the other statutes including the Customs Act, 19624, the Central Goods and Services Tax Act, 20175, the Companies Act, 20136, the Prevention … under Section 160. The same distinction is absent under the PMLA. Further, Chapter XII of the Cr.P.C. is not being followed by the ED and, … 60A of the Cr.P.C. Under Chapters V and VII of the PMLA, safeguards are limited to Sections

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … Cotton Ginning Pressing and Oil Industries, Kolhapur Vs. The State of Maharashtra and Ors.” (Writ Petition no.33 of 2012), to contend that the provisions of the credit rules are required to be read harmoniously and such reading … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of … applicable from time to time was also ordered. 7. The appellant being aggrieved by the order in

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) … 3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … cannot be cut down by the wording in the Lists in Schedule VII merely because certain known taxes have not been included therein. Relevant Case

Canara Bank vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE MINISTRY OF REVENUE MINISTRY OF FINANCE … Act, 2012 which are as under:- “ 65B. Interpretations : In this Chapter, unless the context otherwise requires,-(1) "actionable claim" shall have the meaning assigned … payment charges collected by any service provider for late payment of bills; vii. Fixed charges collected by a power generating company from State Electricity Boards

Canara Bank vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE MINISTRY OF REVENUE MINISTRY OF FINANCE … Act, 2012 which are as under:- “ 65B. Interpretations : In this Chapter, unless the context otherwise requires,-(1) "actionable claim" shall have the meaning assigned … payment charges collected by any service provider for late payment of bills; vii. Fixed charges collected by a power generating company from State Electricity Boards

Bank of Baroda vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE MINISTRY OF REVENUE MINISTRY OF FINANCE … Act, 2012 which are as under:- “ 65B. Interpretations : In this Chapter, unless the context otherwise requires,-(1) "actionable claim" shall have the meaning assigned … payment charges collected by any service provider for late payment of bills; vii. Fixed charges collected by a power generating company from State Electricity Boards

The Karnataka Bank Ltd vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE MINISTRY OF REVENUE MINISTRY OF FINANCE … Act, 2012 which are as under:- “ 65B. Interpretations : In this Chapter, unless the context otherwise requires,-(1) "actionable claim" shall have the meaning assigned … payment charges collected by any service provider for late payment of bills; vii. Fixed charges collected by a power generating company from State Electricity Boards

M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...

Court : Karnataka

Subject : Education

227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION234 IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN:1. … levy of penalty in disguise though the impugned Section is included under Chapter XVII of the Act. (f) Section 271H provides for penalties imposable and … (BY SRI. S PARTHASARATHI, SRI. P. DINESH & SRI. JINITA CHATTERJEE ADVOCATES) AND:1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAWAN SECTOR-3, VAISHALI GHAZIABAD, UP- 201 010.2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF … CROSS, 1ST STAGE PEENYA INDUSTRIAL AREA, BANGALORE -560058 BY ITS EXECUTIVE DIRECTOR5 7 SRI T. VENKATARAMANA S/O SRI T.K. VISWESWARA RAO, AGED:45. YEARS. VIPRA MACHINE

Indian Association of Tour Operators vs.union of India & Anr.

Court : Delhi

Subject : Service Tax

Significant changes were introduced in Chapter V of the FA with effect from 1st July 2012 by the Finance Act, 2012. Section 65 was omitted and substituted by Section 65 B titled ‘Interpretations’. Section 65 B (51) of the … of the FA is also challenged on the ground that it gives unguided and uncontrolled power to the central government to frame rules regarding ‘provisions for determining export of taxable WP (C) 5267 of 2013 Page 1 … may be prescribed." WP (C) 5267 of 2013 Page 3 of 26 7. Section 93 (1) of the FA empowered the central government to exempt

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also not … royalty contained in explanation 2 to section 9(1)(vi). Further, he referred to Circular No.10/2002 dated 09.10.2002 by the Central Board of Direct Taxes [“CBDT”]. in which “remittance for royalties” and “remittance for supply of articles or…computer software” … 80(b) (w.e.f. 1-6-2003). 35 tax in accordance with the provisions of this Chapter on the sum paid to a payee or on the sum credited … a recent judgment of this Court in PILCOM v. CIT, West Bengal- VII, 2020 SCC Online SC426[“PILCOM”]., which dealt with section 194E of the Income