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Vodafone South Limited and Another Vs. the Deputy Director of Income T ...
Karnataka
Mar-20-2014
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 … against the impugned order of assessment Annexure-A and demand notice Annexure 'B'. 53. I have already observed in the paragraphs supra that the petitioner has
Tag this Judgment! AI Brief & AskVodafone South Limited and Another Vs. the Deputy Director of Income T ...
Karnataka
Mar-20-2014
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 … against the impugned order of assessment Annexure-A and demand notice Annexure 'B'. 53. I have already observed in the paragraphs supra that the petitioner has
Tag this Judgment! AI Brief & AskM/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...
Mumbai
Jul-18-2016
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 … to the extent of Rs.10,25,72,125/- was thus determined and the amount demanded. 53. The response of the petitioner/appellant has been that the definitions under the
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T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...
Chennai
Apr-12-2016
Land Acquisition
provisions are not beneficial to him." 64. It may be noted that Sub-Section (2A) was inserted under the Finance Act, 2012 with effect from 1.4.2013, but was omitted by Finance Act, 2013, due to the controversies it created. However, … the Income Tax Act, 1961 (ii) the validity of a Notification bearing No.86/2013 dated 1.11.2013 issued by the Central Government in exercise of the powers conferred under Section 94-A(1), specifying Cyprus as a notified jurisdictional area for … Article 73, is actually vested in the President by virtue of Article 53(1). Article 53(1) states that the executive power of the Union shall be
Tag this Judgment! AI Brief & AskM/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...
Karnataka
Jun-12-2015
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 … 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 BANGALORE
Tag this Judgment! AI Brief & AskBausch and Lomb Eyecare (India) Pvt. Ltd. and Another Vs. The Addition ...
Delhi
Dec-23-2015
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 … the counsel in these appeals have been considered in these two judgments. 53. A reading of the heading of Chapter X ["Computation of income from
Tag this Judgment! AI Brief & AskUnion of India Vs. M/S Intercontinental Consultants and Technocrats pv ...
Supreme Court of India
Mar-07-2018
Service Tax
unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter referred to as the ‘Act’). The High Court of Delhi has, by the judgment dated November … (hereinafter referred to as the ‘Act’). The High Court of Delhi has, by the judgment dated November 30, 2012, accepted the said challenge and declared Rule 5 to be ultra vires these provisions. Other cases have met … to be provided by a consulting engineer to (1970) 77 ITR1071 2 Central Bank of India & Ors. v. Workmen, etc., (1960) 1 SCR200 Babaji … the Rules as unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter … raised demands for Rs. 37.13 lacs and Rs. 53.30 lacs which were dropped by the O- I-O.
Tag this Judgment! AI Brief & AskDirector of Income Tax (intl. Tax.)-ii Vs. Panalfa Autoelektrik Ltd.
Delhi
Sep-18-2014
Direct Taxation
operations carried out in India is deemed to be accrued or arisen in India under clause 9(1)(i). By Finance Act, 2012, Explanation 4 has been added with retrospective effect from 1 st April, 1962, clarifying the expression “through” to … the said aspect in detail for several reasons, though Circular No.23 dated 23rd July, 1969 issued by the Central Board of Direct Taxes would not be applicable as it stands withdrawn with effect from 22nd October, 2009 … J.The present appeal by the Revenue, which arises out of proceedings under Section 195/197 of the Income Tax Act, 1961 („Act‟, for short), relating to
Tag this Judgment! AI Brief & AskJustice k.s.puttaswamy(retd) Vs. Union of India
Supreme Court of India
Sep-26-2018
Right to Information
Uttar Pradesh120 (“Mohd Saeed Siddiqui”) dealt with the constitutional validity of the Uttar Pradesh Lokayukta and Up-Lokayuktas (Amendment) Act, 2012. Section 5(1) of the unamended Act provided a term of six years for the Lokayukta. Section 5(3) provided … Bill was referred, on 10 December 2010, to the Standing Committee on Finance, chaired by Mr Yashwant Sinha, for examination and report. The Standing Committee … number necessary for receipt of certain subsidies, benefits and services, etc.- The Central Government or, as the case may be, the State Government may, for … definition of a Money Bill, which was inspired by Section 37 of the Government of India Act 1935, Section 53 of the Commonwealth of Australia Constitution Act 190086 and Article 22 of the Constitution of Ireland 1937.87 Article
Tag this Judgment! AI Brief & AskVijay Madanlal Choudhary Vs. Union Of India
Supreme Court of India
Jul-27-2022
Land Acquisition
twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … legal deficiency as pointed out by FATF and to make it globally compliant, the Prevention of Money-Laundering (Amendment) Act, 2012 amended Section 3 to include these activities. In support of his argument, learned Solicitor General draws our attention … certain provisions of the other statutes including the Customs Act, 19624, the Central Goods and Services Tax Act, 20175, the Companies Act, 20136, the Prevention … to liberty of a person summoned under the Act and violates the right against self-incrimination. The non-compliance with Section 53 is penalized through Section 63 of the PMLA. The learned counsel has adopted the arguments made by other
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