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M/S Sivasakthi Threads vs the Deputy Commissioner of

Court : Chennai

the revenue.21. Some arguments have been raised in the context of Section 115BBE of the Act, inserted vide Finance Act, 2012, with effect from 01.04.2013, that provide for a special treatment in respect of incomes under the categories referred … Taluk, Tirupur- 641 605 .. Appellant vs The Deputy Commissioner of Income-Tax Central Circle III, 67-A Race Course Road, Coimbatore - 641 018. .. Respondent … or set-off of any loss shall be allowed to the assessee in computing the income in terms of Section 115 BBE.23. There was some ambiguity as to whether the denial of set-off ofloss provided for under Section 115BBE(2),

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 … by the CBDT vide its circular no.11/2008 dated 19th Dec 2008.” 66 115. Senior counsel appearing for the assessees relied on Section 119 of the … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

challenged on the ground that they are beyond the legislative competence of Parliament. 13. Thereafter, Parliament enacted the Finance Act, 2012 amending the FA by inserting Sections 65B (22), 65 B (44), 66B and 66E. The relevant provisions of … consideration (not including a grant or subvention payment made by one government agency or department, whether of the central government or of any state government, to another) and includes- (i) to (vi).... (vii) supply, by way of … 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision … 112. Sub-clause (d) is consequent to A.V. Meiyappan v. CIT 20 STC 115. Sub-clause (e) is the result of Jt. Commercial tax Officer v. YMIA

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

(ib) to Section 40 (a) of the Act. Section 195 of the Act was also amended by the Finance Act, 2012, by adding Explanation 2 w.r.e.f. 1st April, 1962. The amended provisions as applicable to the AY in issue, … agreement, with respect to cases to which where they apply, would the Central Government ITA No.180/2014 Page 9 of 83 operate even if inconsistent with … mode: Provided further that no such deduction shall be made in respect of any dividends referred to in section 115- O. ..... Explanation 2.-For the removal of doubts, it is hereby clarified that the obligation to comply with

Mylan Laboratories Limited vs.union of India & Ors

Court : Delhi

Subject : Intellectual Property

placed under Vide order File No.7/16/2016-IPR-1 dated 21/06/2016, the Ministry, DPIIT conveyed the approval that in pursuance of Finance Act, 2017 (7 of 2017) which has come into force on 26th May, 2017, it has been decided to … Bijlee Limited v. Commissioner Of Trade & Taxes.6. Learned Standing Counsel for Central Government shall take instructions from the Government with respect to the above … the matter with liberty to take the assistance of a scientific expert from the panel of experts under Section 115 of the Patents Act, 1970. Reference is made to Election Commission of India v. Dr. Subramanian Swamy, (1996)

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Minster of State for Finance, the Lok Sabha was informed in April, 2012, that 5,943 tax cases were pending with the Supreme Court, and 30,213 … appellate authority, against orders passed by the Board. With introduction of Service Tax, under Chapter V of the Finance Act, 1994, CEGAT was conferred the jurisdiction to hear appeals in cases pertaining to service tax disputes as well. … (constituted under the Income Tax Act, the Customs Act, 1962, and the Central Excise Act, 1944). Hitherto before, the instant jurisdiction was vested with High … Judge, with the finality clauses, have been interpreted to exclude the revisionary powers of the High Court under Section 115 of CPC. In this behalf reference was made to, Aundal Ammal v. Sadasivan Pilai, (1987) 1 SCC183 wherein

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” … non-resident sportsmen or sports associations.-. Where any income referred to in Section 115-BBA is payable to a non-resident sportsman (including an athlete) who is not

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 … of work among the officers of customs. [Para 115] Customs Act, 1962 - s.6 - Entrustment of … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Whirlpool of India Limited and anr Vs. Uoi and ors

Court : Delhi

Subject : Direct Taxation

the provisions of Section 115 JB of the Act. This section was inserted into the Act by the Finance Act, 2000 w.e.f. 01.04.2001. It made special provision for payment of tax by certain companies. The gist of the … * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on :17. h December, 2012. Date of Decision :28. h February, 2013. % + W.P.(C) No.3126/2010 WHIRLPOOL OF INDIA LIMITED AND ANR ..... … Sabha on 06.07.2009 to give effect to the financial proposals of the Central Government for the financial year 2009-10. The Bill proposed an amendment to

State of Kerala, vs Indian Medical Association, Kerala State Branch,

Court : Kerala

Subject : Land Acquisition

a taxable supply for the purposes of the levy of tax. The amendment that was introduced through the Finance Act, 2021 was also made retroactive with effect from 01.07.2017, thereby adding to the financial woes of the petitioner.5. … (GAAR). The Government then constituted an Expert Committee headed by Dr. Parthasarathi Shome on GAAR on July 13, 2012. After examining the matter in some detail, the relevant conclusion of the Committee was summarised as below:The Committee … DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, 1ST FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682017., PIN - 682017 5 DEPUTY DIRECTOR, DIRECTORATE GENERAL … non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central … A.V. Meiyappan v. CCT - [(1967) 20 STC 115 (Mad.)]; CTO v. Young Men's India Assn. (Regd)