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Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … align the export of service with best international practice, the Export of the Service Rules, 2005 were notified. 38. The final submission of Mr.Sridharan is that the amendment/deletion made on 27.02.2010 is clarificatory and would govern all

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … Cotton Ginning Pressing and Oil Industries, Kolhapur Vs. The State of Maharashtra and Ors.” (Writ Petition no.33 of 2012), to contend that the provisions of the credit rules are required to be read harmoniously and such reading … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of … Industrial Machinery Manufacturers Pvt. Ltd Vs. The State of Gujarat, (1965)16 STC 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd.,

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” … DTACs which would automatically override the provisions of the Income Tax Act 38 in the matter of ascertainment of chargeability to income tax and ascertainment

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 … 26588/2014, 10243/2014 & 11891- 11894/2014, 15476/2014 & 16111-16113/2014, 24023/2014, 46360/2014, 41614-41617/2014, 41618/2014, 38130-38134/2014, 53286-53289/2014 & 53290-53291/2014, 38127-38129/2014 AND376892014 & 5641-5658/2015 (T-IT) W.P.NO.26589/2014: BETWEEN: M/S. LAKSHMINIRMAN

Canara Bank vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE MINISTRY OF REVENUE MINISTRY OF FINANCE … against payment of such amounts. Therefore, such amounts recovered by the - 38 -employer are not taxable as consideration for the service of agreeing to

Canara Bank vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE MINISTRY OF REVENUE MINISTRY OF FINANCE … against payment of such amounts. Therefore, such amounts recovered by the - 38 -employer are not taxable as consideration for the service of agreeing to

Bank of Baroda vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE MINISTRY OF REVENUE MINISTRY OF FINANCE … against payment of such amounts. Therefore, such amounts recovered by the - 38 -employer are not taxable as consideration for the service of agreeing to

The Karnataka Bank Ltd vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE MINISTRY OF REVENUE MINISTRY OF FINANCE … against payment of such amounts. Therefore, such amounts recovered by the - 38 -employer are not taxable as consideration for the service of agreeing to

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, … as defined complies with Sections 29, under clause (26) of 30 or 38 read with Section Section 2 of the Customs 148 of the Customs

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

(ib) to Section 40 (a) of the Act. Section 195 of the Act was also amended by the Finance Act, 2012, by adding Explanation 2 w.r.e.f. 1st April, 1962. The amended provisions as applicable to the AY in issue, … happens, the provisions of such an agreement, with respect to cases to which where they apply, would the Central Government ITA No.180/2014 Page 9 of 83 operate even if inconsistent with the provisions of the Income Tax … dated 13th May 2016 in CIT v. Herbalife International Pvt. Ltd. [2016]. 384 ITR276(hereafter ‘Herbalife’), this Court analyzed the provisions relating to non-discrimination, namely Article