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M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

Subject : Service Tax

removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of Section 66D of the Finance Act, 1994] from the Negative List of Services by an Amendment of 2012 and the consequent imposition of service … the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to … 3. I have heard both learned Counsel appearing for the petitioners and both the learned Standing Counsel for Central Board of Excise and Customs and the Union of India. The parties have placed a number of decisions

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 … organizations.................................................. 114 (iv) Non-statutory bodies - ERNET, NIXI and GS1 India ................................................................... 116 (v) State Cricket Associations.............................................................................................................. 122 (vi) Private trusts ................................................................................................................................... 135 IV. Summation … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

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. … Vol.2, Second Edn., p. 1252, paras 22, 39.” the State and not 116 19. It has been noticed by the Hon’ble Apex Court that the … (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

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 … in favour of pending proceedings. Then, as can WPC No.11335/2018 & conn.cases 116 reasonably be inferred, the legislative intention is that the pending proceedings shall

National Mineral Development Corporation Limited, rep. by its Regional ...

Court : Karnataka

Subject : Land Acquisition

not a literal meaning. In this regard, he placed reliance on Reserve Bank of India vs. Peerless General Finance and Investment Company Limited and others [(1987) 1 SCC 424] with regard to construction of statute after ascertaining … and M/s. Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression a bodyto be notified … the Official Gazette on 27.8.2008 vide Annexure B does not apply to Central Government Corporations and Trading Corporations respectively, therefore respondents are not entitled to … Chapter XVI deals with transit of forest produce and control of private saw pits and saw mills etc. Section 116 of the Act states that the provisions of the Act are in addition to and not in derogation

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 … allocation of work among the officers of customs. 116. In M/s. N.C. Alexander (supra), the High Court … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … Amaravathi Street Bharathiar University Post Coimbator”046. .. Petitioner in W.P.No.22902 of 2012 vs.1. The Additional Commissioner of Customs Central Excise & Service Tax Head Quarters Preventive Unit 6/7, ATD Street Race Course Road Coimbator”018. 2. The Superintendent

CochIn Shipyard Limited Vs. Union of India

Court : Kerala

Subject : Education

UNION OF INDIA REPRESENTED BY ITS REVENUE SECRETARY MINISTRY OF FINANCE, NEW DELHI 11 004.2. THE COMMISSIONER OF CENTRAL EXCISE (APPEALS), CENTRAL REVENUE BUILDING, I.S.PRESS ROAD COCHIN-682 018.3. THE ADDITIONAL COMMISSIONER OF CENTRAL EXCISE, CENTRAL REVENUE BUILDING, … As such, there is clear exclusion by virtue of the mandate with reference to Section 65(27) of the Finance Act, 1994.4. The insinuating circumstances are given in Ext.P1 show cause notice dated 02.04.2009 (P14 i to iv) which … 4TH RESPONDENT. EXHIBIT P10: TRUE COPY OF THE COMMON ORDER-IN-ORIGINAL NOS.115 & 116/2011/ST DATED 19 12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

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

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 … one Technical Member. The Technical Member of the Appellate Board is required to have the qualifications specified in Section 116(2) of the Patents Act. In view of the above, the Chairman alone is not empowered under the statute