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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”

Vinod Ghanshyam Meshram and Others Vs. The Hon'ble Minister of State, ...

Court : Mumbai Nagpur

Subject : Education

Administrator over the Society. 3. Being aggrieved by the aforesaid action, Appeal No.42 of 2012 was preferred under Section 152 of the said Act before the Divisional Joint Registrar, Co-operative Societies. The order impugned therein was stayed on … petitioners is that the respondent No.4-Society is affiliated to the Bhandara District Central Co-operative Bank, and hence it is the Bhandara District Central Co-operative Bank, … a “federal society” within the meaning of sub-section (13) of Section 2 of the said Act, is a financial institution, which disburses loans to individuals and societies, and whenever such loans are disbursed, the share certificates are

Dr. Amrit Lal Mangal Vs. Union of India

Court : Punjab and Haryana

Subject : Direct Taxation

the provisions of Section 234E of the Income Tax Act, 1961 (in short "the Act") as incorporated vide Finance Act, 2012. Further, prayer has been made for quashing the assessment orders (Annexure P-2 Colly) passed under Section 200A read … India (Firm) v. CIT [2008] 300 ITR 403/169 Taxman 328 (SC); (iv) Bidhannagar (Salt Lake) Welfare Association v. Central Valuation Board AIR 2007 SC 2276; (v) Raja Jagannath Baksh Singh v. State of U.P. AIR 1962 SC

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. … ........ Petitioner ........ RESPONDENTS W.P.(C) 11467/2018 & connected matters Page 1 of 152 ........ Petitioner ........ RESPONDENTS HINDUSTAN MOTORS LIMITED COMPETITION COMMISSION OF INDIA & … 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

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

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 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 … 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 … Commissioner of Customs has been delegated to Principal Director General of Directorate of Revenue Intelligence in terms of section 152 of the Customs Act, 1962. This notification was issued in the interest of expediting decision making with resultant

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 … 133, 130, 117, 135, 134, 132, 162, 163, 136, 161, 139, 143, 152, 172, 167, 171, 181, 179, 177, 173, 185, 176, 192, 194, 204,

Mangalore Steamer Agents Association vs Union of India

Court : Karnataka

Location: HIGH NEW DELHI - 110 001 COURT OF KARNATAKA 2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS (CBEC) DEPARTMENT OF REVENUE MINISTRY OF FINANCE … ARTICLES 226AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE SECTION 66C(2) OF CHAPTER V OF THE FINANCE ACT, 1994 (AS AMENDED) AS NULL, VOID AND ULTRA VIRES ARTICLE 14, 19, 246, 248, 265. 268A AND 302 … particularly in the nature of a Writ of Declaration to declare Rule 10 of Notification No. 28 of 2012-ST dated 20.06.2012, (The Place of Provisions of Service Rules, 2012), as null, void and ultra vires Article 14,

M/S.Josco Fashion Jewellers vs State of Kerala

Court : Kerala

Subject : Land Acquisition

SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF … Repealed through S.1741. Kerala Value Added Tax Act, 1. Kerala Value Added Tax Act, 2003 2003 2. Kerala Finance Act, 2011 2. Kerala Tax on Entry of Goods 3. Kerala Finance Act, 2013 into Local Areas Act, 19944. … compounded rates under Section 8 of the KVAT Act. So for the assessment years (AY) 2010-2011 and 2011- 2012 and thereafter, too, the petitioner filed returns in terms of the WPC No.11335/2018 & conn.cases 20 compounding scheme-in

Present : Mr. Sanjay Bansal Senior Advocate with Vs. the Assistant Com ...

Court : Punjab and Haryana

Subject : Direct Taxation

the notices issued to the petitioner is insertion of sub-section (4A) in Section 11 of the Act by Finance Act, 1983 w.e.f. 01.04.1984. Sub-section (4A) has been again substituted by Finance (No.2) Act, 1991 w.e.f. 01.04.1992. The relevant … of books or is of a books of account are maintained by such trust kind notified by the Central Government in or institution in respect of such business. this behalf in the Official Gazette; or (b) the … has been laid down that since the provisions of Sections 147 to 152 lay down procedural law, these have retrospective effect. The relevant clauses from

The Commissioner of Income Tax (Tds) vs M/S Tushira Industries

Court : Karnataka Dharwad

265 of the Constitution of India empowerslevy and collection of tax by authority of law and accordingly, the Finance Act (No.2) of 2004 provided for levy of tax to be deducted at source u/s 194LA of the 1961 … provisions of section 96 of the 2013 Act do not become applicable to the subject land acquisition of 2012. Despite repeatedly asking, learned counsel appearing for the land-losers and the learned AAG appearing for the State were … force.” Added, section 105 makes the new Act not applicable to certain Central enactments relating to land acquisition, that are enlisted in the Fourth Schedule. … a policy matter of Parliamentary wisdom. Our Constitution in 107 U.S. 147, 152 (1883) 542 U.S. 88, 101 (2004) - 19 - a sense, has