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M/S Concert Capital Ltd vs the Income Tax Officer

Court : Kerala

be the subject matter of a regular appeal. It was found that, section 143(1) as substituted by the Finance Act, 1999, w.e.f. 1st June, 1999, had dispensed with intimation permitting any 'prima facie adjustment' to the returned income. … the sum so payable, and such intimation shall be deemed to be a notice of demand issued under section 156 and all the provisions of this Act shall apply accordingly ; and(ii) if any refund is due on … to effect corrections of arithmetical mistakes and adjustments of incorrect claims, through centralized processing of the returns. Under Clause 28.2 of the above Circular it

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … formulation of core issues arising for adjudication.3. The Madras Bar Association has preferred Writ Petition (Civil) No.267 of 2012 seeking the following reliefs:1. “i. A writ of mandamus, directing the Union of India, to implement the directions … From the compilation of the learned Attorney General, it appears that the Central Administrative Tribunal, the Intellectual Property Appellate Board, the Armed Forces Tribunal, the … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

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,

The Commr. of I.T. vs Bank of Madura Ltd.,

Court : Chennai

to earn exempt income by applying the provisions of newly inserted Section 14-A of the Act.'17. By the Finance Act, 2002, a statutory provision was alsoinserted by way of proviso to Section 14-A. What was clarified by the … following authorities: i. Circular No.11 of 2001, dated 23.7.2001 issued by the Central Board of Direct Taxes; ii. The Deputy Commissioner of Income Tax and … provisions of Section 143(2). Though technically the intimation issued was deemed to be a demand notice issued under Section 156, that did not per se preclude the right of the assessing officer to proceed under Section 143(2). That

Uma Maheswari Vs. the State

Court : Chennai

Subject : Land Acquisition

NCH No.2298, 2299 and 2300 of the petitioners passed by the order dated 18.6.2013 issued by Repco Home Finance Ltd, Plot No.4055, U  Block, No.10, 4th Main Road, Anna Nagar, Chennai-600 040 and direct the Repco … Crl.O.P.No.15983 of 2013 Vs. 1.The State rep. by The Inspector of Police, Central Crime Branch, Egmore, Chennai-600 008. ... 1st respondent/complainant in all Crl.O.Ps. 2.R.Kailash … Thus, even taking the allegations in the F.I.R as such they do not disclose the offences alleged. What actually is purely a civil transaction, breach of terms and conditions of an agreement. In fact, the contract was … respondent/Defacto complainant (in Crl.O.P.No.15467 of 2013) Crl.O.P.No.15467 of 2013 is filed under Section 482 of Cr.P.C to quash the FIR in Crime No.99 of 2013 … first petitioner (A-1) and her mother(A-3). Under Section 156(3) Cr.P.C., the learned Chief Metropolitan Magistrate, Chennai directed

M/S Columbia Sportswear India Sourcing Pvt Ltd vs Union of India

Court : Karnataka

(Annexure P-29) issued by Principal Commissioner of GST & CX, Gurugram-respondent No. 1 under Sections 73 of the Finance Act, 1994 (“Act, 1994”) read with Section 174 of Central Goods & Services Tax Act, 2017 (“CGST Act”) requiring … ‘intermediary’ in the Service Tax law as given in Rule 2(f) of Place of Provision of Services Rules, 2012 issued vide notification No. 28/2012-ST, dated 20-6-2012 was as follows: “intermediary” means a broker, an agent or any … SingTel Global (India) Pvt. Ltd. v. Union of India [2023] 111 GSTR 156 (Delhi) ;(2023) 2 Centax 203 (Delhi)* whereby for the same period, i.

CBI Vs. R.K. Yadav and Another

Court : Delhi

Subject : Land Acquisition

Raman and Mr. V. Balachandran at the behest of then Secretary, Mr. A.K. Verma floated a private limited finance company Piyush Investment and Finance Pvt. Ltd.in violation of All India Service Conduct Rules. This company was allegedly … by this common order. By way of the present writ petitions, the Central Bureau of Investigation (hereinafter referred to as the CBI') assails the orders … Secretariat (RAW) Employees Association (Regd.), an association of RAW employees. On 28.02.1996, the respondent filed a complaint under Section 156 (3) of the Code of Criminal Procedure, 1973 (hereinafter referred to as the Code') with a prayer to … 1973 (hereinafter referred to as the Code') with a prayer to initiate action against Mr. A.K. Verma and his family members for misappropriation of secret

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 … process described as substitution fails, it is totally55 [] AIR 1962 SC 1563 56 [] (2016) 5 SCC 1 WPC No.11335/2018 & conn.cases 111 ineffective

M/S Amazon Development Centre India Private Limited vs Additional Comm ...

Court : Karnataka

(Annexure P-29) issued by Principal Commissioner of GST & CX, Gurugram-respondent No. 1 under Sections 73 of the Finance Act, 1994 (“Act, 1994”) read withSection 174 of Central Goods & Services Tax Act, 2017 (“CGST Act”) requiring the … ‘intermediary’ in the Service Tax law as given in Rule 2(f) of Place of Provision of Services Rules, 2012 issued vide notification No. 28/2012-ST, dated 20-6-2012 was as follows: “intermediary” means a broker, an agent or any … SingTel Global (India) Pvt. Ltd. v. Union of India [2023] 111 GSTR 156 (Delhi) ; (2023) 2 Centax 203 (Delhi)* whereby for the same period, … to its Foreign Affiliates is not in the nature of 'intermediary' under Section 2(13) of the IGST Act and that such service qualifies as 'export

Jaykishor Chaturvedi & Etc. versus Securities and Exchange Board o ...

Court : Supreme Court of India

Subject : Education

Reported in : [2025]8S.C.R.138

the appellants. FACTUAL MATRIX 2. According to the appellants, they are the promoter-directors of M/s. Brijlaxmi Leasing and Finance Limited, a company incorporated under the Companies Act and limited by shares, which is listed on the Bombay … the company purchased shares of the company on various dates between October 2012 and July 2013 in violation of the provisions of Regulation Nos.13(4) and … attachment of demat accounts on 23.06.2022 to National Securities Depository Ltd. and Central Depository Services (I) Ltd., ordering the following attachment with immediate effect: (a) … the Income Tax Act, 1961 provides for the recovery of any amount payable under a notice of demand. Section 156 of the Income Tax Act, 1961 defines a notice of demand as a demand, in the prescribed form