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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 … royalty contained in explanation 2 to 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 for supply of articles or…computer software” … to the vendor, the transaction may not be regarded as a loan 79 transaction, even though the reason for which it was entered into was

Haryana Power Purchase Centre (Hppc) and Others versus Gmr Kamalanga E ...

Court : Supreme Court of India

Reported in : [2025] 9 S.C.R. 663

duty on coal. Excise duty @ 6% on the determined sale price of coal was introduced by the Finance Act 2012. The CERCheld that GKEL would be entitled to compensation throughadjustment in tariff on account of the freshly applicable … no.54 of 2019) and upheld the order dated 20.03.2018 passed by the Central Electricity Regulatory Commission (CERC) in Petition No.105/MP/20173.Headnotes†Electricity Act, 2003 - Electricity Appeals … 23rd April 2013, GKEL preferred Petition No. 79/MP/201318 before the CERC against Haryana Utilities, being a petition under Section 79 of the 2003 Act read with the statutory framework governing the procurement of power through the competitive bidding

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, … further observed that recovery of taxes not paid or short paid, can be made under the provisions of Section 79 of CGST Act, 2017 only after following due legal process of issuance of notice and subsequent confirmation of

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 … required to maintain statutory records [2025] 8 S.C.R. 79 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner

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. … prescribed period and thereby the deductee gets the credit of the amount 79 so deducted against his tax liability and same can be taken note … (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

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 … Court in Home Solutions-I case, the impugned notice is unsustainable in law. 79 This Court, following the decision rendered by the Full Bench of Delhi

M/S.Kandan Hardware Mart vs the Assistant Commissioner (St) (Fac)

Court : Chennai

return or statement.101. A similar provision was also incorporated in the Income TaxAct, 1961 in Chapter XVII vide Finance Act, 2012 with effect from 01.07.2012. Subsequently, over the period of time, other provisions have also been incorporated for such … Respondent to rework the late fee in the light of Notification No.07/2023-Central Tax dated 31.03.2023 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), Government of India. For Petitioner : … and further direct the Respondent to re-compute the late fee payable under Section 47 in accordance with Notification No.7/2023-Central Tax dated 31.03.2023issued by CBIC under

Haryana Power Purchase Centre Vs. Sasan Power Ltd

Court : Supreme Court of India

Subject : Land Acquisition

S (3) It was decided to set up an Ultra Mega Power Project. Towards this end, the Power Finance Corporation Limited of India was to be the nodal agency. It incorporated a Special Purpose Vehicle, which is … 24.08.2014 in Manohar Lal Sharma Vs. Principal Secy., in W.P.(CRL) 120 of 2012 (Para158) that coal from captive coal mines is to be used for … the Tribunal, in turn, was lodged against the order passed by the Central Electricity Regulatory Commission (hereinafter referred to as ‘Commission’ for brevity). The Commission … Commission (hereinafter referred to as ‘Commission’ for brevity). The Commission passed the order purporting to be one under Section 79(b) inter alia of the Act in a petition filed by the first respondent. F A C T S

M/S. Ganesh Shankar Environmental Solutions vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … REDDY, S/O CHENGA REDDY, 46 YEARS, PROPRIETOR OF M/S. PARISHUDH VENTURES # 79, 1ST MAIN MICO LAYOUT, BTM STAGE-II, BENGALURU - 560 076. … PETITIONER

M/S Neelanjana Enterprises vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it … 001, REPRESENTED BY ITS SECRETARY.3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER.4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN.5. THE DIRECTORATE GENERAL … REDDY, S/O CHENGA REDDY, 46 YEARS, PROPRIETOR OF M/S. PARISHUDH VENTURES # 79, 1ST MAIN MICO LAYOUT, BTM STAGE-II, BENGALURU - 560 076. … PETITIONER