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M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. These … Schedule 7. (i) Taxes having been deducted at source and having been remitted to the credit of the Central Government by the deductors within the stipulated time, no loss is caused to exchequer and as such the … Vs State of Kerala and others (19) W.P.6918-6938/2014 (20) (1980) 1 SCC 416 “ Kewal Krishan Puri and anr Vs State of Punjab and another

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 … 25841-25848/2014, 26586-26587/2014, 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:

The Commissioner of Income Tax-2 Vs. LIC Housing Finance Ltd.

Court : Mumbai

Subject : Direct Taxation

amount of paid up share capital and general reserves. 4. Subsequently, the aforesaid provision was amended by the Finance Act, 1997 with effect from 1.4.1998 whereby the words “and maintained” were added in section 36(1)(vii) after the word … may be, the company) is for the time being approved by the Central Government for the purposes of this clause. Provided further that where the … was correct in holding that two views are possible with regard to the applicability of Section 36(1)(viii)read with Section 41(4A) even though the provisions of Section 36(1)(viii) as amended with effect from 1/4/1997 do not provide any room

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of … marked as Exhibit B).” 18. There is further affidavit in reply filed by respondent No.4 on 13th January, 2012. In para 5 and 9 of the same this is what is stated:- “5. I say that while … the constitutional guarantee of free, fair and impartial justice, is his submission. 41. We cannot agree with him and for more than one reason. The

Bausch and Lomb Eyecare (India) Pvt. Ltd. and Another Vs. The Addition ...

Court : Delhi

Subject : Land Acquisition

the Assessing Officer, having regard to retrospective amendment to Section 92CA of the Income Tax Act, 1961 by Finance Act, 2012. (ii) Whether AMP Expenses incurred by the assessee in India can be treated and categorized as an international … Assessee also gets the global research report of the BandL Group free of cost. The issue 7. The central issue that arises in the present case is whether the advertising, marketing and promotion expenses ( ˜AMP') incurred … ITAT in LG Electronics India Pvt. Ltd. v. ACIT (2013) 140 ITD 41 (Del) adopted the Bright Line Test( ˜BLT') for determining the existence of

Somras Distillers Vs. State of Maharashtra Through Its Secretary, Fina ...

Court : Mumbai Nagpur

Subject : Service Tax

affidavit in reply filed by the Deputy Commissioner of Sales Tax, the budget speech and the note of Finance Ministry that sales tax was not liable to be imposed w.e.f. 08/01/1997 as the restructured scheme of excise … Decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise Vs. Harichand Shri Gopal and others, reported in 2011(1) SCC page … the case the petitioner is entitled to the exemption under entry A-15 of notification dated 20/02/1997 issued under section 41 of the Bombay Sales Tax Act, 1959. 2. Few facts giving rise to the petition are stated thus:-

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 … scope of the trust. 39 (2008) 13 SCC140 2018 SccOnline Delhi 7536 41 The High Court had relied upon the ratio in Shri Ramtanu Co-operative … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

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, … 135, 135A and 136 of the Customs Act and Section 13 of the Central Excise Act, 1944. 6 Section 41 of the Code delineates circumstances when the police may arrest without a warrant. 7 For short, “Code”. 8

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

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 … activities referred to in clause (iv) and (v) attract the definition of'Royalty.' 41. However, the Union in its wisdom has inserted Explanations 5 and 6