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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 … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

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 … s.5 of the Act. [Paras 120-122, 125, 129, 130] Customs Act, 1962 - s.28 (11) - Recovery … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

Subject : Land Acquisition

Madan Gopal Kabra, (1954) 24 ITR 58 = (AIR 1954 SC 158) while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of ITR) = (at p. 162 of AIR) … to be clarified that the Principal Act in the case is the Central Act. It has been made after commencement of the General Clauses Act, … Renusagar Power Company, reported in (1988) 4 SCC 59. Bhagwant Dharmaraj Radke v/s State of Maharashtra, reported in 2012(6) ALL MR 560. Pradip J. Mehta v/s Commissioner of Income Tax, reported in (2008) 14 SCC 283. Rajendra … Court in SadashivDurgaji Ambhore v/s State of Maharashtra reported in 1992 Mh.L.J. 1300 as under:- “8. Coming to the scheme of the U.L.C. Act it

Hari Sankaran Vs. Union of India

Court : Supreme Court of India

Subject : Education

companies, including IFIN and ITNL. That the said IL&FS is a core investment company and systemically important Non­Banking Finance Company duly approved under the Reserve Bank of India Act, 1931. The said company was promoted by the … dated 01.01.2019 by which the learned Tribunal allowed the said 2 application preferred by the Central Government under Section 130(1) & (2) of the Companies Act, 2013 (hereinafter referred to as the ‘Companies Act’) and has permitted re­casting … Transportation Networks Limited for the last five years viz. from Financial Year 2012­2013 to Financial Year 2017­2018. The learned Tribunal issued notices to the Income

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi-110 001 Through the Secretary.1. 2 Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi-110 001 … Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … conferred by statute. (Halsbury's Laws of England, 3rd Ed., Vol. II, p. 130 and the cases cited there). The fact that the aggrieved party has … of the Income Tax Act and consequently hold that the provisions of section 194B are not applicable to the petitioners. W.P.NO.6674/2013 BETWEEN: M/s Mysore Race

M/S. Central Cables Limited and Others Vs. the Union of India, Through ...

Court : Mumbai Nagpur

Subject : Land Acquisition

dated 10.09.2012 in Writ Petition No.5410 of 2011 (M/s. GMMCO Limited vs. Union of India thr. Ministry of Finance, New Delhi and Ors.) is also pressed into service. Lastly, it is urged that if this Court finds … dated 25.11.1997 passed by Respondent No.3 “ Deputy Commissioner of Customs and Central Excise at Nagpur. By said order, Respondent No.3 confiscated a machine (capital … Lastly, the learned counsel states that the provisions of Sections 128, 129, 130 and 130-E of the Customs Act show hierarchy of Tribunals and limited … (capital goods) Gravi Mix Magruire WSB 420, valued at Rs.5,21,396/- under Section 111(d) and (f) of the Customs Act, 1962 (hereinafter referred to as the Act), and in terms of its Section 125, gave option to pay

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

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … SCC 515; Hoechst Pharmaceuticals Ltd. v. State of Bihar [1983] 3 SCR 130 : (1983) 4 SCC 45; Union of India v. HS Dhillon [1972] … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax Act, … 2013; Central Excise Act, 1944; Drugs and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of … 93, 103, 89, 101, 99, 100, 102, 118, 113, 111, 131, 133, 130, 117, 135, 134, 132, 162, 163, 136, 161, 139, 143, 152, 172,

Manawat Plastics Pvt. Ltd., through its Director Bhawana Manawat Vs. T ...

Court : Mumbai Nagpur

Subject : Service Tax

or his authorised agent from satisfying the requirements provisions of Rule 12(1)(a). The Government of India, Ministry of Finance has on 28.01.2003 issued Circular No. 6 of 2003 on conversion of Free Shipping Bills into Advance License/ … certificates mentioning that facility available under Rules 18 and 19 of the Central Excise Rules, 220, has not been availed in respect of exempted goods. … B.P. Dharmadhikari, J. 1. The appellant â“ assessee has filed this appeal under Section 130 of the Customs Act, 1962, assailing the order dated 12.05.2014 passed by Respondent No. 1 â“ The Customs,