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M/s.AR Cars Vs The Commissioner (Appeals II)

Court : Chennai

the above Rectification Order pertain to the tax period between 01.04.2016 and 30.06.2017 under the provisions of the Finance Act, 1994. It is the specific case of the petitioner that the petitioner had provided services to aggregators such … Road, Anna Nagar, Chennai- 600 0402. The Additional Commissioner of GST & Central ExciseChennai South Commissionerate, MHU Complex, No.692, 5th Floor, Anna Salai, Nandanam, Chennai- … as 13.09.2023 and received by the petitioner on 15.09.2023. This could be in line with illustration (e) to Section 114 of the Indian Evidence Act, 1872, was in force during the material period. The presumption has to be

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 … Maharashtra vs. Chief Information Commissioner & Anr., 2018 SCC OnLine Bom 1199 114 Vineet Narain & Ors. vs. Union of India & Anr., (1998) 1

Indore Development Authority Vs. Manoharlal and Ors. Etc.

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : (2020) 8 SCC129; [2020] 3 SCR 1

with income tax only. 26.2. The position of law and the rights accrued prior to enactment of the Finance Act, 2004 have to be taken into account, particularly when the position becomes irreversible. 26.3. The provisions of Section … either to its clear language or to its manifest purpose” (Arnold v. Central Electricity Generating Board [1988]. A.C228 275. The absence of express limiting words … in the spirit behind what is saved under Section 6 (of the General Clauses Act) as provided in Section 114 of the Act of 2013 and 113 the non-obstante clause in Section 24(2).125. It was also submitted on

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 … regulatory bodies/authorities .......................................................................................... 109 (iii) Trade Promotion bodies, councils, associations or organizations.................................................. 114 (iv) Non-statutory bodies - ERNET, NIXI and GS1 India ................................................................... 116 (v) … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

Subject : Land Acquisition

of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Chandrapura, District­ Bokaro ............ Petitioner Vs. 1. The Union of India through Central Excise & Service Tax Department, Central Revenue Building, I.P. Estate, ITO, P.O. … Agency. Counsel for the petitioner has also relied upon the decision of Hon'ble Gujrat High Court reported in 2012(286)E.L.T. 676 (Guj.) Adani Enterprises Ltd. Vs. Union of India. On the basis of these decisions it is submitted

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

Subject : Land Acquisition

of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Jaiswal … … … … Petitioner Versus 1. Union of India through Central Excise and Service Tax Department, Central Revenue Building, New Delhi.2. The Commissioner … Agency. Counsel for the petitioner has also relied upon the decision of Hon'ble Gujrat High Court reported in 2012(286)E.L.T. 676 (Guj.) Adani Enterprises Ltd. Vs. Union of India. On the basis of these decisions it is submitted

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 … (supra). vii. Section 4 of the Act, 1962 114. For an easy reference, Section 4 of the … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

Subject : Land Acquisition

the petitioners of Appeal Nos. 107 to 114/RAN/2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Agency. Counsel for the petitioner has also relied upon the decision of Hon'ble Gujrat High Court reported in 2012 (286) E.L.T. 676 (Guj.) Adani Enterprises Ltd. Vs. Union of India. On the basis of these decisions it … & P.S. Chandrapura, District­Bokaro …Petitioner Versus 1. The Union of India through Central Excise & Service Tax Department, Central Revenue Building, I.P. Estate, ITO, P.O.

M/S.Josco Fashion Jewellers vs State of Kerala

Court : Kerala

Subject : Land Acquisition

SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF … Repealed through S.1741. Kerala Value Added Tax Act, 1. Kerala Value Added Tax Act, 2003 2003 2. Kerala Finance Act, 2011 2. Kerala Tax on Entry of Goods 3. Kerala Finance Act, 2013 into Local Areas Act, 19944. … compounded rates under Section 8 of the KVAT Act. So for the assessment years (AY) 2010-2011 and 2011- 2012 and thereafter, too, the petitioner filed returns in terms of the WPC No.11335/2018 & conn.cases 20 compounding scheme-in … CA Act subsumed all the State tax enactments, whichWPC No.11335/2018 & conn.cases 114 earlier drew their legitimacy from the unamended Entry 54?(b) Repeal and Omission:160.

All India Haj Umrah Tour Organizer Association Mumbai Vs. Union Of Ind ...

Court : Supreme Court of India

Subject : Service Tax

was introduced with effect from 1st of July 2012 by incorporation of Sections 66B and 66C by the Finance Act, 2012. When this regime was introduced 26 with effect from 1st July 2012, more than 100 specific services were … the relevant Chapter ‘SERVICE TAX - STATUTORY PROVISIONS’ containing Sections 64 to 114 of the Finance Act apply. Sub- section (1) of Section 64 of … amending Section 66-B, the percentage of service tax was enhanced to 14%. Section 66-C confers power on the Central Government to frame rules for determining the place where such services are provided or deemed to have been