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M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. These … Schedule 7. (i) Taxes having been deducted at source and having been remitted to the credit of the Central Government by the deductors within the stipulated time, no loss is caused to exchequer and as such the … flow crunch “especially for business activity. 6. It is contended that Section 119(2)(a) has been introduced simultaneously which provides for hardship, reasons beyond control etc.,

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 … Chitra Builders Private Limited represented by its Managing Director Sunil Kumar Shah 119, Guruswamy Nagar Amaravathi Street Bharathiar University Post Coimbator”046. .. Petitioner in W.P.No.22902

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. … (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 … cash flow crunch -especially for business activity.6. It is contended that Section 119(2)(a) has been introduced simultaneously which provides for hardship, reasons beyond control etc.,

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 … 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 … vide its circular no.11/2008 dated 19th Dec 2008.” 66 115. Senior counsel appearing for the assessees relied on Section 119 of the IT Act as well as decisions of this court, reported as Navnit Lal Jhaveri (supra) and

Serco BPO (P.) Ltd. Vs. Authority For Advance Rulings, New Delhi

Court : Punjab and Haryana

Subject : Direct Taxation

Act that deals with Double Taxation Avoidance Agreements. Sub-section (4) of section 90 was introduced last year by Finance Act, 2012. That sub-section requires an assessee to produce a Tax Residency Certificate (TRC) in order to claim the benefit … on its own terms in view of the circulars issued by the Central Board of Direct Taxes under Section 119 in respect of DTAC which are of crucial importance. Our task is made simpler still in view of

Saji Joseph vs Union of India

Court : Kerala

SRI.ANTONY MATHEW RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, GOVERNMENT OF INDIA ,MINISTRY OF FINANCE, NORTH BLOCK,NEW DELHI,PIN-110 001 2 THE COMMISSIONER OF INCONE TAX OFFICE OF INCOME TAX COMMISSIONER,I.S.PRESS ROAD, ERNAKULAM, KOCHI-682 … FOLLOWING:J U D G M E N T1. Order dated 1.10.2015 Ext.P4 under Section119(2)(b) of the Income Tax Act, 1961 of the Principal Commissioner of Income Tax, Office of the Principal Commissioner of Income Tax, Central Revenue … manufactured by M/s.Unitech Wireless Pvt. Ltd., Tamilnadu on commission basis up to 2012. Petitioner was allotted with permanent account number (PAN) BPTPS4327B. M/s.Unitech Wireless Private … U D G M E N T1. Order dated 1.10.2015 Ext.P4 under Section119(2)(b) of the Income Tax Act, 1961 of the Principal Commissioner of Income … book.6. The impugned order reads as under:“Order u/s 119(2)(b) of the IT Act, 1961 The assessee filed

M/S Bharti Airtel Ltd. versus the Commissioner of Central Excise, Pune

Court : Supreme Court of India

Subject : Service Tax

Reported in : [2024]11S.C.R.1525

of Central Excise Pune Judgment of the Bombay High Court dated 26.08.2014 in Central Excise Appeal Nos.73 of 2012 and No. 119 of 2012 - disapproved. T.T.G Industries Ltd. Vs. CCE [2004] Supp. 2 SCR 659 : … of Property Act, 1882; Sale of Goods Act, 1930; Central Excise Tariff Act, 1985; Central Excise Act, 1944; Finance Act, 1944; The Central Goods And Services Tax Act, 2017; The Central Sales Tax Act, 1956; The Customs Act, … towers and PFBs are not immovable but movable within the meaning of Section 3 of the Transfer of Property Act, r/w Section 3(36) of the

Sri. Karibasavaraj Badami vs the Deputy Registrar of Societies

Court : Karnataka Dharwad

an instrumentality of the State. Reliance was placed on the judgment of this Court in S.Shobha v. Muthoot Finance Ltd4, wherein it was held that a writ petition is maintainable only against a body that qualifies as … Apex Court has in a catena of rulings consistently held that the central theme that requires to be looked into and ascertained is, as to … SCC (Civ) 654 : (2015) 2 SCC (L&S) 119] , after an exhaustive review of its earlier … since reliefs have been sought against Respondent No. 2, which is a Society registered under the Societies Registration Act and Respondent No.3 to 7 are private individuals. Though the Deputy Registrar of Society has been made as … To overcome the difficulties, Lord Gardiner (the Lord Chancellor) in pursuance of Section 3(1)(e) of the Law Commission Act, 1965, requested the Law Commission "to

CEAT Ltd. Vs. Central Board of Direct Taxes

Court : Delhi

Subject : Direct Taxation

being the excess tax withheld at source on the penal interest paid by the Petitioner to Sanwa International Finance Limited (SIFL), Hong Kong, since the said payment did not qualify for exemption under Section 10(15)(iv)(c) of the … India is to an order dated 8th December, 1998 issued by the Central Board of Direct Taxes ('CBDT') rejecting the prayer of the Petitioner for … of CIT, Mumbai. The alternative was to approach the CBDT to persuade it to exercise its powers under Section 119(2)(a) of the Act. 16. On 17th December 1996, the Petitioner wrote to the CBDT requesting it to issue

Chitra Builders Pvt Ltd Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Service Tax

THE HIGH COURT OF JUDICATURE AT MADRAS DATED:4. 1.2013 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.24870 of 2012 Chitra Builders Private Limited represented by its Managing Director Sunil Kumar Shah 119, Guruswamy Nagar Amaravathi Street Bharathiar … relating to the works undertaken by it, within the jurisdiction of Kolkata Commissionerate, under chapter V of the Finance Act, 1994, read with the Service Tax Rules, 1994. As such, the petitioner has been paying the Service Tax … Bharathiar University Post Coimbator”046. .. Petitioner vs.1. The Additional Commissioner of Customs Central Excise & Service Tax Head Quarters Preventive Unit 6/7, ATD Street Race … paid by the petitioner to mitigate the offence committed by it, under Section 73(3) of the Finance Act, 1994. While so, it is not proper