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

Court : Supreme Court of India

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 … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

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” … taxation, held that the technical 37 Act 66 of 1976, (w.e.f 1-6-1976). 103 service fees received by the non-resident assessee (relatable to the assessment year

Union Of India Vs. Deloitte Haskins And Sells Llp

Court : Supreme Court of India

Subject : Land Acquisition

bond yields and sparked a sell off in the stock market. The Department of Economic Affairs, Ministry of Finance issued an Office Memorandum dated 30.09.2018 in respect of IL&FS to the Ministry of Corporate Affairs, Union of … which provides that an interim report must be called for by the Central Government. It is to be noted that in the interim report itself, … No.2304 OF2022Criminal Appeal Nos.2305-2307/2022 Etc. Page 1 of 103 JUDGMENT M.R. SHAH, J.Appeals under consideration:1. This batch … Criminal Appeals/Civil Appeals raise common question(s) of law pertaining to the interpretation of Section 140(5) of the Companies Act, 2013 (hereinafter referred to as the ‘Act, 2013’) and the Investigation Report dated 28.05.2019 (hereinafter referred to as … be deemed to be removed as Statutory Auditor for IL&FS for F.Y. 2012-13 to F.Y. 2017- 18; permit the Ministry of Corporate Affairs to appoint

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … others; reported in AIR 1949 Nagpur 286 in the matter of The Central Bank, Yeotmal Ltd. V/s Vyankatesh Bapuji; and reported in (1976) 1 WLR … the Apex Court reported in (2009) 10 SCC 103 in the matter of Branch Manager, Magma Leasing … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named, … the judgment of a learned Single Judge of this Court reported in 2012(3) Bom. C.R. 36 in the matter of Olive Healthcare v/s. Lannett Company

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

of India Ministry of Finance (Department of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2nd May, 2012 260 [2024] 12 S.C.R. Digital Supreme Court Reports S.O. (E). - In exercise of the powers conferred by … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … 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 … v. Dulal Chandra Das, 1966 SCC OnLine Cal 103; Girdhari Lal Gupta v. D. H. Mehta [1971] … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … formulation of core issues arising for adjudication.3. The Madras Bar Association has preferred Writ Petition (Civil) No.267 of 2012 seeking the following reliefs:1. “i. A writ of mandamus, directing the Union of India, to implement the directions … From the compilation of the learned Attorney General, it appears that the Central Administrative Tribunal, the Intellectual Property Appellate Board, the Armed Forces Tribunal, the … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

Subject : Education

of doubts, it is hereby clarified that the provisions of sub-sections (1) and (3), as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012.”]. … thereafter empowered to issue a notice of reassessment under Section 148. ii. TOLA6 On 24 March 2020, the Central Government announced “a complete lockdown for the entire nation” for twenty-one days to contain the spread of the … SCC345[16]. 102 Ratan Lal Adukia v. Union of India, (1989) 3 SCC537[18]. 103 Pradeep S Wodeyar v. State of Karnataka, (2021) 19 SCC62[69]. 104 Municipal

National Federation of Independent Business Vs. Sebelius

Court : US Supreme Court

Subject : Land Acquisition

Nat'l Fed'n of Indep. Bus. v. Sebelius NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus...

The Director of Income-tax Exemptions and Another Vs. Al-Ameen Charita ...

Court : Karnataka

Subject : Direct Taxation

under Section 32 of the Act. Reliance is placed on Section 11(6) of the Act inserted by the Finance Act No.2, Act 14 with effect from 01.04.2015 to contend that the said amendment applies retrospectively being clarificatory in … confirm the order of the Appellate commissioner confirming the order passed by the Director of Income tax (Exemptions) Central Revenue Building, Bangalore, in the interest of justice and equity. This Appeal is filed under Section 260-A of … [4] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (PandH) 103 [5] COMMISSIONER OF INCOME-TAX vs. SOCIETY OF THE SISTERS OF ST. ANNE

M/S. Ganesh Shankar Environmental Solutions vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … Kumar K, learned AGA appearing for respondent No.1, Sri. S.N. Prashanth - 103 - Chandra and Sri. K.B. Monesh Kumar, learned counsel appearing for respondent