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Director of Income Tax International Taxation Vs. Ge Packaged Power In ...

Court : Delhi

Subject : Direct Taxation

tax deductible or collectible at source by the payer. The amendment of proviso to Section 209(1) in the Finance Act, 2012, prescribing that the nonresident assessee can take credit only for the amount of tax actually deducted by the … denied its tax liability altogether. This Court, upon consideration, is of the view that the fact that was central to the decision of this Court in Alcatel Lucent (supra) is the assessee’s initial denial of PE status, … ITA3882014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ITA3522014 and connected matters Page 6 ..... Appellant versus GE JAPAN LTD ..... Respondent + + ITA3892014 DIRECTOR

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

challenged on the ground that they are beyond the legislative competence of Parliament. 13. Thereafter, Parliament enacted the Finance Act, 2012 amending the FA by inserting Sections 65B (22), 65 B (44), 66B and 66E. The relevant provisions of … consideration (not including a grant or subvention payment made by one government agency or department, whether of the central government or of any state government, to another) and includes- (i) to (vi).... (vii) supply, by way of … 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision … of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision 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- 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF … Repealed through S.1741.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. … 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 … repeal is founded, there could be no incongruity in attributing to the later legislation the same intent which Section 6 presumes where the word ‘repeal’ is expressly used.  Where an intention to effect repeal is attributed to

Director Of I.t New Delhi Vs. M/s Mitsubhishi Corp.

Court : Supreme Court of India

Subject : Direct Taxation

Section 234B, which fall for consideration in this case, are reproduced below as they stood prior to the Finance Act, 2012: “209. Computation of advance tax. - (1) The amount of advance tax payable by an assessee in the … the prescribed time, the sum so deducted to the credit of the Central Government. The consequences of failure to deduct tax or pay the tax … purposes of payment of advance tax under sub- section (1) or sub-section (2) or sub-section (5) or sub- section (6) of section 210, he shall first estimate his current income and income-tax thereon shall be calculated at the

Delhi Chartered Accountants Society (Regd.) Vs. Union of India and ors ...

Court : Delhi

Subject : Service Tax

crucial aspect.12. We still have to reckon with Section 66B of the Finance Act, 1994 inserted by the Finance Act, 2012 w.e.f. 1.7.2012 vide notification No.19/2012-ST, dated 5.6.2012. This Section is as follows :66B.Charge of service tax on and … levy and collection of service tax with which we are not concerned. Section 93 conferred power upon the Central Government to grant exemption from the levy of service tax. Section 94 conferred power upon the Central Government

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2nd May, 2012 260 [2024] 12 S.C.R. Digital Supreme Court Reports S.O. (E). - In … of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers … vi. DRI officers as proper officers under section 2(34)...............96 vii. Section 4 of the Act, 1962.................................................. 98 viii. Section 6 of the Act, 1962..................................................106 ix. Observations on the constitutional validity of Section 28(11) of the Act, 1962.......................................................114 x.

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … of paper and online lottery tickets. Headnotes† Finance Act, 1994 - ss.65(19), 65(105)(zzzzn), 65B(1), 65B(34), 65B(44), 65B(51), 66B, 66D(i), 66F, 65B(31A), 67 - Various amendment … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

Services” during the disputed period and thus, whether exempted from the levy of service tax as per the 2012 and 2014 Notifications dtd.20.06.2012 and 17.02.2014 issued by the Ministry of Finance - Show cause notice was issued … disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … 2025 INSC 841 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -III (Civil Appeal No(s). 3816-3817 of 2025) … to show cause why their refund claim should not be rejected under Section 11B of the Central Excise Act, 1944. The appellant filed a written … be refunded - Service Tax Rules, 1994. [Paras 6, 11.2, 11.4, 11.5, 11.8, 12, 13, 13.2, 14]

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

Subject : Land Acquisition

of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Chandrapura, District­ Bokaro ............ Petitioner Vs. 1. The Union of India through Central Excise & Service Tax Department, Central Revenue Building, I.P. Estate, ITO, P.O. … Agency. Counsel for the petitioner has also relied upon the decision of Hon'ble Gujrat High Court reported in 2012(286)E.L.T. 676 (Guj.) Adani Enterprises Ltd. Vs. Union of India. On the basis of these decisions it is submitted … THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6023 of 2014 M/s T.A. Enterprises, Chandrapura, P.O. & P.S. Chandrapura, District­ Bokaro,

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

Subject : Land Acquisition

of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Jaiswal … … … … Petitioner Versus 1. Union of India through Central Excise and Service Tax Department, Central Revenue Building, New Delhi.2. The Commissioner … Agency. Counsel for the petitioner has also relied upon the decision of Hon'ble Gujrat High Court reported in 2012(286)E.L.T. 676 (Guj.) Adani Enterprises Ltd. Vs. Union of India. On the basis of these decisions it is submitted … 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 6259 of 2014 Dilip Kumar Jaiswal, son of Rajendra Pd Jaiswal, Chandrapura, Bokaro