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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

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

M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. These … Schedule 7. (i) Taxes having been deducted at source and having been remitted to the credit of the Central Government by the deductors within the stipulated time, no loss is caused to exchequer and as such the … 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 … under Article 246(1) read with Entry 82 of List I of Schedule 7 of the Constitution of India since by the impugned provision it seeks

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : Service Tax

the FA 1994 is charging section and reads as under: 66B. Charge of service tax on and after Finance Act, 2012 There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve … Finance Act, 2009 ( FA, 2009 ) bywhich Section 65(19) of the FA 1994 stood amended. 2. The central thrust of the Petitioners' argument is that Parliament lacks the legislative competence to enact the said amendments since … on the other hand is that service tax introduced by way of Chapter V to the FA 1994 is within the legislative competence of the … of the State Legislature under Entry 51 of List II of Schedule VII to the Constitution. The case of the Respondents on the other hand

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

Court : Mumbai

Subject : Service Tax

Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to … enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, … writ petition, we had granted Rule 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 the writ petition was made returnable … dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 and pending before it up to the date on which the Finance Bill, 2015 receives the assent of … Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate Principal Commissioner of Central … Date of decision:31. t May, 2018 M/S SANTANI SALES ORGANISATION ........ Petitioner Through Mr. J.K. Mittal, Advocate. versus CENTRAL EXCISE, CUSTOMS AND SERVICE TAX APPELLATE TRIUBNAL, DELHI AND OTHERS ........ RESPONDENTS Through Mr. Rajender Sahu, Advocate for … of 10% of the duty and penalty in dispute, over and above 7.5% pre-deposit made for filing of first appeal before the Commissioner (Appeals). W.P.