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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 … 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 … C.A. Nos. 8737-8941/2018, submitted that to comprehend the nature of a licence, one would have to refer to section 52 of the Indian Easements Act 1882. He stressed the fact that the ruling by the AAR in the

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

by Secretary to Government Ministry of Finance New Delhi 2 The Commissioner Central Excise and Service Tax Gobichettipalayam 3 The Gobichettipalayam Municipality represented by its … Malpani versus Union of India and OtheRs.Accordingly, W.P.No.8932 of 2011 is dismissed. 52 In W.P.No.26012 of 2012, the Tamil Nadu Slum Clearance Board has made … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … Limited v. Union of India and another; ii 2011 (22) STR257(Ori.).Utkal Builders Limited versus Union of India; iii 2012 (25) STR231(M.P.).Entertainment World Developers Limited versus Union of India; iv [2011].45 VST523(Guj).Cinemax India Limited versus Union of India

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

Court : Mumbai

Subject : Service Tax

(1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs. CTO, Hyderabad, ((2012) 52 VST 447), (VIII) That it is impossible to conceive that the telecommunication … 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

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. … THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE-560 001.4. 52 THE DEPUTY COMMISSIONER OF INCOME TAX, TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING … (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

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to … writ petition, we had granted Rule on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in the writ petition was made returnable … Lab Pvt. Ltd. vs. Commissioner of C. Ex., Ludhiana, 2006 (4) STR 527 (Tri. Del.) (ii) Commissioner of C. Ex. Ludhiana vs. Dr. Lal Path

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 … decisions to oppose grant of stay as sought for by the petitioner. 52. He would submit when tax liability is assessed by the statutory authority

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 … decisions to oppose grant of stay as sought for by the petitioner. 52. He would submit when tax liability is assessed by the statutory authority

Manappuram Finance Ltd. Vs. Govt. of A.P., Dept. of Legal Metrology,

Court : Andhra Pradesh

Subject : Service Tax

HON'BLE SRI JUSTICE R. SUBHASH REDDY W.P.No.35630 o”04. 01.2013 Manappuram Finance Ltd. Govt. of A.P., Dept. of Legal Metrology,Rep. by Controller of Legal Metrology, And others Counsel for the … repealed. In exercise of power under Section 52(2) of the Act, the Central Government has framed the Legal Metrology (General) Rules, 2011. Rule 13 of … Supplies HEAD NOTE: ?Cases referred AIR 198.SC 61.Order: This writ petition is filed seeking mandamus to declare the action of the respondents in applying the provisions of Memo No.5309/T1/2012 dated 16.08.2012, issued by the 1st respondent to

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 … the insertion of Article 246A of the Constitution and deletion of Entry 52 of List II in Seventh Schedule- there has been a realignment of

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 … Arun Kumar Bajoria [1997] Supp. 5 SCR 566 : (1998) 1 SCC 52; Sushila Aggarwal and others v. State (NCT of Delhi) and Another [2020]