Advanced Search Results

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 … as well as indirect significance depending on the context [internal citation omitted].. 123 1967 (3) SCR778124 1985 (1) SCR432125 1995 (1) SCR996126 1988 (2) SCC29975 … 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.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), … interest so to do, it any penalty referred to in section may, on the recommendations of 122 or section 123 or section 125 the Council, by notification, or any late fee referred to in exempt generally, either section

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … exemption available to tour operators under Notification no. 26/2012-ST dated 20th June 2012 has been claimed. eBIZ states that the said returns have been duly … ), directed againstUnion of India (Respondent No. 1), the Director General of Central Excise Intelligence ('DGCEI - Respondent No. 2) and the Commissioner Audit-II of … Customs Act, 1962 which requires such culpable mental state. Even for the purposes of confiscation of smuggled goods, Section 123 of the Customs Act, 1962 shifts the burden of proof in the case of 'smuggling', to the person

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … constitution of a high-powered Monopolies Inquiry Commission (hereafter "MIC") in 1964. The Central Government appointed a five- member Commission under the Chairmanship of Mr. K.C. … of witnesses or documents; (e) requisitioning, subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of 1872), any … petitions filed by Super Cassettes. Earlier ones being W.P. (C) No.2037 of 2013 and W.P. (C) No.1119 of 2012.70. It was next urged that Section 61 does not call for invalidation nor justifies mandatory inclusion of a

M/S. Ganesh Shankar Environmental Solutions vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … were initiated. The Department had initiated proceedings by issuance of show - 123 - cause notice raising a demand with respect to service tax payable

M/S Neelanjana Enterprises vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … were initiated. The Department had initiated proceedings by issuance of show - 123 - cause notice raising a demand with respect to service tax payable

M/S Shodashi Enterprises vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … were initiated. The Department had initiated proceedings by issuance of show - 123 - cause notice raising a demand with respect to service tax payable

R. Shankar Reddy vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … were initiated. The Department had initiated proceedings by issuance of show - 123 - cause notice raising a demand with respect to service tax payable

M N Mayanna Gowda vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … were initiated. The Department had initiated proceedings by issuance of show - 123 - cause notice raising a demand with respect to service tax payable

M/S Sri Balaji Enterprises vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … were initiated. The Department had initiated proceedings by issuance of show - 123 - cause notice raising a demand with respect to service tax payable