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Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Systems by the Government, vide the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection (Addressable Systems) Regulations 2017 (for short, … REGIONAL UNIT, T.C. NO. THIRUVANANTHAPURAM, PIN - 695004 3 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, … the impugned show cause notice has been issued after a period of 58 months from the relevant date by erroneously invoking the extended period of

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Systems by the Government, vide the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection (Addressable Systems) Regulations 2017 (for short, … REGIONAL UNIT, T.C. NO. THIRUVANANTHAPURAM, PIN - 695004 3 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, … the impugned show cause notice has been issued after a period of 58 months from the relevant date by erroneously invoking the extended period of

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 … copies of the work, such importation into India without a licence would amount to infringement of copyright. Further, section 58 of the Copyright Act regards infringing copies of any work as the property of the owner of the

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.4678/2021; C.A. No._____/2022 @ SLP (C) No._____/2022 @ Diary No(s). 5806/2021; C.A. No._____/2022 @ SLP(C) No.4636/2021; C.A. No._____/2022 @ SLP(C) No.4723/2021; C.A. No._____/2022

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. … COMMISSIONER OF INCOME TAX BANGALORE-II CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE-560 001.4. 58 TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLILNG SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, … (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. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

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 … of the Additional Duties of Excise (Goods of Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of

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 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 … 1994. 57 W.P.No.16400 of 2013 is dismissed with the above said liberty. 58 In W.P.Nos.34221, 34299, 34751 to 34762 of 2007, notices issued by Metropolitan

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 … procedure was evolved by enacting Section 90 of the Income Tax Act. 58. But, the difficulty in reconciling the opinion contained in paragraph 18 with

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 … the public interest and a host of other relevant considerations is unwarranted. 58. In the case of Municipal Corporation of Delhi vs. C.L.Batra in (1994)

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 … the public interest and a host of other relevant considerations is unwarranted. 58. In the case of Municipal Corporation of Delhi vs. C.L.Batra in (1994)