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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 … - ERNET, NIXI and GS1 India ................................................................... 116 (v) State Cricket Associations.............................................................................................................. 122 (vi) Private trusts ................................................................................................................................... 135 IV. Summation of conclusions ........................................................................................................................ 141 A. … 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.Kuehne Nagel Pvt Ltd Vs Additional Director General

Court : Chennai

Trade (Development and Regulation) Act:Section 28AAA has been inserted in the Customs Act through Section 122 of the Finance Act, 2012 to provide for recovery of duties from the person to whom an instrument such as credit duty scrips … Director General, Directorate of Revenue Intelligence, 7th Floor, D Block, I.P Bhawan, I.P Estate New Delhi 110 0023. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, Udyog Bhawan, New Delhi.4. Commissioner of

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” … apply insofar as distributors are concerned. He finally 13 F. No 500/ 122/ 99 dated December 16, 1999. 26 concluded his arguments by stating that

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. … that Division Bench of High Court of Judicature at Mumbai in the 122 case of RASHMIKANTH KUNDALIA AND ANOTHER VS UNION OF INDIA AND OTHERS … (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

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 … Central or State government or a local authority. 122. The object of this Section is to confer … 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 … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

M/S.Kandan Hardware Mart vs the Assistant Commissioner (St) (Fac)

Court : Chennai

return or statement.101. A similar provision was also incorporated in the Income TaxAct, 1961 in Chapter XVII vide Finance Act, 2012 with effect from 01.07.2012. Subsequently, over the period of time, other provisions have also been incorporated for such … in the light of Notification No.07/2023-Central Tax dated 31.03.2023 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), … the respective GST Enactments, the Governmentis empowered to waive in part or full, any “Penalty” referred to in Section 122 or Section 123 or Section 125 or any “Late Fee” referred to in Section 47 for such class

Central Organisation for Railway Electrification versus M/S Eci Spic S ...

Court : Supreme Court of India

Subject : Arbitration

Reported in : [2024]11S.C.R.2173; (2025) 4 SCC 641

v. Municipal Board [1965] 1 SCR 970 : 1964 SCC OnLine SC 119; Datar Switchgears Ltd. v. Tata Finance Ltd. (2000) 8 SCC 151; Indian Oil Corporation Ltd. v. Raja Transport (P) Ltd. [2009] 13 SCR 510 … Commercial Arbitration (Kluwer Law); 2188 [2024] 11 S.C.R. Supreme Court Reports UNCITRAL, 2012 Digest of Case Law on the Model Law on International Commercial Arbitration … [2024] 11 S.C.R. 2173 : 2024 INSC 857 Central Organisation for Railway Electrification v. M/s ECI SPIC SMO MCML (JV) A … v. Union of India [1994] Supp. 2 SCR 122 : (1994) 6 SCC 651; Mahabir Auto Stores … the arbitrators of the arbitral tribunal is violative of Article 14 of the Constitution. Headnotes† Arbitration and Conciliation Act, 1996 - Unilateral appointment clauses in a public-private contract: Held: [Per Dhananjaya Y Chandrachud, CJI for himself and … J. (concurring)] The text and the context of Section 18 as is evident from the scheme of

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 … interest from 01-Jul-17 onwards; c) penalty under Section 122(1) read with Section 74(1) of the CGST Act,

Additional Director General, Directorate of GST Intelligence vs Indian ...

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 … interest from 01-Jul-17 onwards; c) penalty under Section 122(1) read with Section 74(1) of the CGST Act,

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

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 … interest from 01-Jul-17 onwards; c) penalty under Section 122(1) read with Section 74(1) of the CGST Act,