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Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

Government of India, North Block, New Delhi-110 001 Through the Secretary.1. 2 Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, Government of … Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … be brought within this definition clause. 15 5.1. He would also draw the attention of the Court to Section 56 of the Act that income enumerated under Section 2(24)(ix) is chargeable to tax in terms of Section 56(2)(ib)

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 … of Section 65(105)(zzzz) and 65(90-a) of the Finance Act, 1994, as invalid. 56 Since the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance Act, … 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

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 … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section … @ SLP(C) No.30597/2018; C.A. No._____/2022 @ SLP (C) No._____/2022 @ Diary No(s). 5683/2019; C.A. No._____/2022 2 @ SLP (C) No._____/2022 @ Diary No(s). 15488/2019; C.A.

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 … Taxes and Customs (GST Investigation Wing), discussed - Customs Act, 1962. [Paras 56, 57, 60-62]Constitution of India - Arts. 32, 226 - Judicial Review -

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

Court : Chennai

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 … legislative measure is needed to give effect to the Agreement or Treaty." 56. In other words, the Court opined that Treaties could be of two

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 … order was made in abuse of the power conferred by the statute. 56. In yet, another decision in the case of Assistant Collector of Central … 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

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 … order was made in abuse of the power conferred by the statute. 56. In yet, another decision in the case of Assistant Collector of Central … 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

Coastal Andhra Power Limited vs.andhra Pradesh Central Power Distribut ...

Court : Delhi

Subject : Land Acquisition

Power Limited - impugns order dated 02.07.2012 made in OMP No.267 of 2012 whereby an earlier interim order dated 20.03.2012 has been vacated. By order … Agarwal, Gupta, Ms.Parminder Singh with Mr.Lalltaksh Joshi, Advs. Mr.Mahesh versus ANDHRA PRADESH CENTRAL POWER DISTRIBUTION CO LTD & ORS. ........ RESPONDENTS Through: Mr.R.K. Sharma with … held as under: “37.In Alopi Parshad & Sons Ltd. v. Union of India, this Court, after setting out Section 56 of the Contract Act, held that the Act does not enable a party to a contract to ignore … labour disturbance at the facilities of the affected party; (e) Insufficiency of Agreement becoming onerous to perform; and finances or funds or the (f) Non-performance caused by, or connected with, the affected party's: (i) Negligent or intentional

Director of Income Tax (intl. Tax.)-ii Vs. Panalfa Autoelektrik Ltd.

Court : Delhi

Subject : 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 … in the case of CIT, Punjab versus R.D. Aggarwal and Co. [1965]. 56 ITR20and subsequently in Barendra Prasad Ray versus ITO [1981]. 129 ITR295 We … 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

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

PART F F. The challenge to non-disclosure of information on electoral financing 56. Section 29C of the RPA as amended by the Finance Act 2017 … 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