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Jul 18 2016

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

Court : Mumbai

Decided on : Jul-18-2016

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 … Commissioner of Customs, Central Excise vs. Federal Bank Limited, 2013 (29) STR 554 (Ker.) (iv) Commissioner of Central Excise and Customs, Kerala vs. M/s. Larsen

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Nov 17 2017

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

Court : Delhi

Decided on : Nov-17-2017

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 … Commissioner of Income Tax v. Herbalife International Pvt. Ltd. ITA No.180/2014 Page 55 of 83 [2016]. 384 ITR276(Delhi) (‘Herbalife HC’) has now been done away

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Apr 12 2016

T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...

Court : Chennai

Decided on : Apr-12-2016

Subject : 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 … guarantee." 46. In Pratap Singh v. State of Jharkhand [2005 (3) SCC 551], the Supreme Court reiterated that "the Courts can refer to and follow

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Nov 16 2018

National Building Construction Company Limited vs.union of India & ...

Court : Delhi

Decided on : Nov-16-2018

Subject : Land Acquisition

of Section 66B of the Fin Act. Section 66B creates a charge of service tax on or after Finance Act, 2012. WP(C) 1144/2016 Page 11 of 55 16. Section 83 of the Fin Act reads as under:-"Application of certain … of the Constitution of India primarily challenging the letter dated 3rd December, 2015 from the Director General of Central Excise Intelligence informing them about the permission accorded authorizing the Additional WP(C) 1144/2016 Page 1 of 55 Director

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Mar 20 2014

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Decided on : Mar-20-2014

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 … for grant of stay of Annexures A' and 'B' in its entirety. 55. In the case of Union of India and others vs. Oswal Woollen

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Mar 20 2014

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Decided on : Mar-20-2014

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 … for grant of stay of Annexures A' and 'B' in its entirety. 55. In the case of Union of India and others vs. Oswal Woollen

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Mar 07 2018

Union of India Vs. M/S Intercontinental Consultants and Technocrats pv ...

Court : Supreme Court of India

Decided on : Mar-07-2018

Subject : 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

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Jul 27 2022

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Decided on : Jul-27-2022

Subject : 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 … no safeguards akin to Sections 41 to 41D, 46, 49, 50, 51, 55, 55A, 58, 60A of the Cr.P.C. Under Chapters V and VII of

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Feb 15 2024

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Decided on : Feb-15-2024

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … identified other means which would have infringed the right to a peaceful residence to a lesser extent.150. In 2012, a five-Judge Bench of this Court in Sahara India Real Estate Corporation Limited v. Securities and Exchange Board … 31 of the RBI Act stipulates that only the RBI or the Central Government authorized by the RBI Act shall draw, accept, make, or issue … 2 SCC343 BALCO Employees Union v. Union of India, (2002) 2 SCC333 55 RK Garg v. Union of India, (1981) 4 SCC675[8].; See Balco Employees

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Jun 28 2012

National Federation of Independent Business Vs. Sebelius

Court : US Supreme Court

Decided on : Jun-28-2012

Subject : Land Acquisition

Nat'l Fed'n of Indep. Bus. v. Sebelius NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus...

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