Skip to content

Advanced Search Results

Act1: finance act 2012 central section 101 · Page 1 of about 578 results (0.162 seconds)

Pulse this search Log in to save a LexPulse alert for this search

AI Studio

AI Brief on every result

Start a 7-day free trial - 18-section briefs and case chat on any judgment in these results, plus Semantic Search on your next query.

Dec 05 2022

The Principal Commissioner of Central Tax / Central Excise, vs M/S. So ...

Court : Kerala

Decided on : Dec-05-2022

appeals are filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The circumstances and the issues for consideration in the appeals are identical. For a reason thereof, the … the definition of -14- input service.42. “Output service”, prior to 1 July, 2012, meant anytaxable service [excluding the taxable service referred to under section 65 … of the term of the policy. The High Court noted that since re-insurance has to be taken under section 101 A of the Insurance Act, it is a statutory obligation and, therefore, has to be considered as having

Tag this Judgment! AI Brief & Ask

Dec 05 2022

The Pricipal Commissioner of Central Tax & Central Excise, vs Sout ...

Court : Kerala

Decided on : Dec-05-2022

appeals are filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The circumstances and the issues for consideration in the appeals are identical. For a reason thereof, the … the definition of -14- input service.42. “Output service”, prior to 1 July, 2012, meant anytaxable service [excluding the taxable service referred to under section 65 … of the term of the policy. The High Court noted that since re-insurance has to be taken under section 101 A of the Insurance Act, it is a statutory obligation and, therefore, has to be considered as having

Tag this Judgment! AI Brief & Ask

Dec 05 2022

The Principal Commissioner of Central Tax and Central Excise, vs South ...

Court : Kerala

Decided on : Dec-05-2022

appeals are filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The circumstances and the issues for consideration in the appeals are identical. For a reason thereof, the … the definition of -14- input service.42. “Output service”, prior to 1 July, 2012, meant anytaxable service [excluding the taxable service referred to under section 65 … of the term of the policy. The High Court noted that since re-insurance has to be taken under section 101 A of the Insurance Act, it is a statutory obligation and, therefore, has to be considered as having

Tag this Judgment! AI Brief & Ask

18-section briefs on any result in this list

Dec 05 2022

The Principal Commissioner of Central Tax & Central Excise vs Sout ...

Court : Kerala

Decided on : Dec-05-2022

appeals are filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The circumstances and the issues for consideration in the appeals are identical. For a reason thereof, the … the definition of -14- input service.42. “Output service”, prior to 1 July, 2012, meant anytaxable service [excluding the taxable service referred to under section 65 … of the term of the policy. The High Court noted that since re-insurance has to be taken under section 101 A of the Insurance Act, it is a statutory obligation and, therefore, has to be considered as having

Tag this Judgment! AI Brief & Ask

Dec 05 2022

The Principal Commissioner of Central Tax & Central Excise vs the ...

Court : Kerala

Decided on : Dec-05-2022

appeals are filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The circumstances and the issues for consideration in the appeals are identical. For a reason thereof, the … the definition of -14- input service.42. “Output service”, prior to 1 July, 2012, meant anytaxable service [excluding the taxable service referred to under section 65 … of the term of the policy. The High Court noted that since re-insurance has to be taken under section 101 A of the Insurance Act, it is a statutory obligation and, therefore, has to be considered as having

Tag this Judgment! AI Brief & Ask

Jun 12 2015

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

Court : Karnataka

Decided on : Jun-12-2015

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. … PARTNER SRI V.H.NUKAPUR, AGED ABOUT70YEARS, SHARADA TALKIES ROAD, NEAR BUS STAND, KOLAR-563 101. ... PETITIONERS (BY SRI. RAMA MURTHY R, ADVOCATE) AND:1. UNION OF INDIA … (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 … CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION234 OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA. W.P.NOs.3476-3479/2014

Tag this Judgment! AI Brief & Ask

Oct 19 2022

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

Court : Supreme Court of India

Decided on : Oct-19-2022

Subject : Land Acquisition

Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … 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 … maintenance of high professional standards and independence of the Bar which are 101 1981 (3) SCR48959 necessary in the performance of their duties to the … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Tag this Judgment! AI Brief & Ask

Mar 02 2021

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

Court : Supreme Court of India

Decided on : Mar-02-2021

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” … OF2012CIVIL APPEAL No.4420 OF2012CIVIL APPEAL No.10114 OF2013CIVIL APPEAL No.10097 OF2013CIVIL APPEAL NOS. 10112-10113 OF2013CIVIL APPEAL No.10106 OF2013CIVIL APPEAL NOS. 8954-8955 OF20181 CIVIL APPEAL NOS. 10115-10117

Tag this Judgment! AI Brief & Ask

Dec 16 2015

Reserve Bank of India Vs. Jayantilal N. Mistry

Court : Supreme Court of India

Decided on : Dec-16-2015

Subject : Right to Information

|Information Sought |Reply | |No.| | | |1. | As mentioned at 2(a) what |Pursuant to the then Finance | | |is RBI doing about |Minister’s Budget Speech made | | |uploading the entire list |in Parliament … TRANSFERRED CASE (CIVIL) No.91 OF2015(Arising out of Transfer Petition (Civil) No.707 of 2012) Reserve Bank of India ……..Petitioner(s) versus Jayantilal N. Mistry …..Respondent(s) With TRANSFERRED … India. Thereafter, in the second appeal preferred by the aggrieved respondent, the Central Information Commission by the impugned order dated 01.11.2011, directed RBI to provide … in these transferred cases is as to whether all the information sought for under the Right to Information Act, 2005 can be denied by the Reserve Bank of India and other Banks to the public at large … conducting inspections | | |Regulations of Inspection |under Section 35 of the B.R. | | |being carried

Tag this Judgment! AI Brief & Ask

Jan 02 2026

M/S.Kandan Hardware Mart vs the Assistant Commissioner (St) (Fac)

Court : Chennai

Decided on : Jan-02-2026

return or statement.101. A similar provision was also incorporated in the Income TaxAct, 1961 in Chapter XVII vide Finance Act, 2012 with effect from 01.07.2012. Subsequently, over the period of time, other provisions have also been incorporated for such … Respondent to rework the late fee in the light of Notification No.07/2023-Central Tax dated 31.03.2023 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), Government of India. For Petitioner : … and further direct the Respondent to re-compute the late fee payable under Section 47 in accordance with Notification No.7/2023-Central Tax dated 31.03.2023issued by CBIC under

Tag this Judgment! AI Brief & Ask

AI Brief (18 sections) + Semantic Search - 7 days free

  • ‹ Prev
  • Last »

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial