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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 … India ................................................................... 116 (v) State Cricket Associations.............................................................................................................. 122 (vi) Private trusts ................................................................................................................................... 135 IV. Summation of conclusions ........................................................................................................................ 141 A. General test under Section 2(15) … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … others vs. Oswal Woollen Mills Ltd., and others in (1985) 154 ITR 135 (SC), the Apex Court referring to indiscriminate grant of stay by the

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … others vs. Oswal Woollen Mills Ltd., and others in (1985) 154 ITR 135 (SC), the Apex Court referring to indiscriminate grant of stay by the

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 … P. MUNISWAMY NAIDU, AGED:40. YEARS.17. RADIANT SUPPLY CHAIN SOLUTIONS NO.3, LEVEL I, 135/3, VIJAYA ARCADE LALBAGH ROAD, BANGALORE- 560027 BY ITS PROPRIETOR ASHOK CHANDRAN NAIR

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, … “(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under Section 135 relating to-15 Finance Act, 2013, (Act No. 17 of 2013), with effect from 17.05.2013; for short “2013 Amendment”.

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

: Rs.22,39,370.00 3. According to the petitioner, the respondent has wrongly interpreted Section 11(A)(1) of the Central Excise Act and Section 73(1) of the Finance … Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were … AT MADRAS DATED :05. 03.2013 C O R A M THE HONOURABLE MR.JUSTICE V.DHANAPALAN Writ Petition No.32176 of 2012 and M.P.Nos.1 and 2 of 2012 The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of … The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of Central Excise O/o. Commissioner of Central Excise No.1, Foulks Compound Anai Road, Sale”001.

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 … .. 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 … steps for confiscation of contraband and levy of penalty. As such, the evidence is admissible for prosecution, under Section 135 of the said Act.114. In P.K.Ghosh Vs. Kailash Kumar Mazodia, 2000 (117) E.L.T. 14 (Cal.), the Calcutta High

M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax … service for the purpose of online advertisement and includes any other service as may be notified by the Central Government in this behalf.”11. In this case, Google USA provided online advertising services toZoho USA. Undoubtedly, the nature … Transactions”, which was submitted in February 2016, suggested and recommended, at paragraph 135 thereof, that reimbursement of expenses of the nature mentioned in the earlier … subsidiary.5. In the above circumstances, the revenue authorities conducted a TDSsurvey under Section 133A of the Income-Tax Act, 1961 (the I-T Act) at the business

Sunil Gupta Vs. Union of India

Court : Mumbai

Subject : Land Acquisition

doubts and states that any non levy, short levy or erroneous refund before the date on which the Finance Bill, 2011 receives the assent of the President, continues to be governed by the provisions of section 28 … the hearing of this Petition and which is on our file since 2012. Further, in law there is no prohibition and we can proceed to … General of Revenue Intelligence (DRI), Directorate General of Central Excise Intelligence and similarly placed officers stand validated … 4(1), Section (11), Section 28, Explanation 2 of Section 28(11), Section 108, Section 2(8), Section 17, Section 28AA, Section 135, Section 135A and Section 140 - Seizure of imported goods - Petitioner/owner of firm, was served with show … is not a 'proper officer' in terms of Section 2(34) of the Act and, therefore, the Notice as well as the entire adjudication proceedings are

The Director of Income-tax Exemptions and Another Vs. Al-Ameen Charita ...

Court : Karnataka

Subject : Direct Taxation

under Section 32 of the Act. Reliance is placed on Section 11(6) of the Act inserted by the Finance Act No.2, Act 14 with effect from 01.04.2015 to contend that the said amendment applies retrospectively being clarificatory in … confirm the order of the Appellate commissioner confirming the order passed by the Director of Income tax (Exemptions) Central Revenue Building, Bangalore, in the interest of justice and equity. This Appeal is filed under Section 260-A of … [CAL]; [5] COMMISSIONER OF INCOME-TAX, vs RAO BAHADUR CALAVALA CUNNAN CHETTY CHARITIES 135 ITR 485 (MAD)] [6] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011)