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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

Albert K.P vs Union of India

Court : Kerala

the State Governments.(4) The Central Government may make a request to thePresident to make a reference to the Finance Commission under sub-clause (d) of clause (3) of Article 280 to examine the need for additional resources to … Madura and Ors. v. State of Tamil Nadu and others reported in 2012 (7) MLJ 301, wherein at paragraph 76, it was held thus: “In … to Free and Compulsory Education Rules, 2010. Said rules were framed in exercise of the powers conferred by Section 38 of the RTE Act, 2009. Rule 7 of the RTE Rules, reads thus: “7. Financial Responsibility of the

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

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Systems by the Government, vide the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection (Addressable Systems) Regulations 2017 (for short, … REGIONAL UNIT, T.C. NO. THIRUVANANTHAPURAM, PIN - 695004 3 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, … hereunder:“Circular No. 994/01/2015 CX dated 10.02.2015: "Attention is invited to Notification no 38/2001 C.E (N.T) dated 26-06-2001 as amended from time to time whereby the

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Systems by the Government, vide the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection (Addressable Systems) Regulations 2017 (for short, … REGIONAL UNIT, T.C. NO. THIRUVANANTHAPURAM, PIN - 695004 3 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, … hereunder:“Circular No. 994/01/2015 CX dated 10.02.2015: "Attention is invited to Notification no 38/2001 C.E (N.T) dated 26-06-2001 as amended from time to time whereby the

M/S. McKinsey Knowledge Centre India Pvt. Ltd. Vs.pr. Commissioner of ...

Court : Delhi

Subject : Land Acquisition

substantiate this point, the Assessee highlighted the amendment brought under Explanation to section 92B of the Act vide Finance Act, 2012, w.e.f. 01.04.2012 whereby clause (c) of the Explanation (i) to section 92B of the Act recognizes „capital financing‟ … were also cited. The assessee further submitted that the definition of BPO services has been provided by the Central Board of Direct Taxes by Notification dated 18.09.2013 under Rule 10TA of the Income Tax Rules, 1962, based … with Ms. Vibhooti Malhotra, Advocates ITA4612017 & connected matters Page 1 of 38 + versus MCKINSEY KNOWLEDGE CENTRE INDIA PVT.LTD. ..... Respondent Through: Mr. Porus

Court on Its Own Motion Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

dated 31st August, 2012.47. In the affidavit filed on 30th November, 2012 the respondents have stated that by Finance Act 2012, Section 234E has been inserted whereby fee of Rs.200/- per day can be levied for default of the … Revenue. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SIDDHARTH MRIDUL SANJIV KHANNA, J.(ORAL) Whether computerisation and Central Processing of Income Tax Returns is a boon or bane is rather sample to answer, as benefits of