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Orient Poles Vs. Commissioner of Central Excise Appeals

Court : Chennai

Subject : Service Tax

(M-ST) (PD) dated 07.02.2013 issued under Section 35F Central Excise Act, 1944 read with Section 85 of the Finance Act, 1994 in A.No. 432 of 2011(M-ST) and 627/2012 (M-ST) and quash the same. For Petitioner : Mr. V.S.

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. … and the principle of quid-pro-quo for levy of fee would not be 81 attracted to the facts of the present case and even otherwise if … (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

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

Subject : Sales Tax

Taxes Act, came into force with effect from 01.04.2014. Thereafter, it assumed a modified form when the Kerala Finance Act, 2014 was enacted on 23.07.2014, with effect from 01.04.2014. With effect from 01.04.2015, the levy of turnover tax … as also sales of goods declared to be of special importance, as specified in Section 14 of the Central Sales Tax Act [hereinafter referred to as the 'CST Act'], the levy falls foul of the provisions of … (9) STC 298] as follows: 1. In List I, entries 1 to 81 mention the several matters over which Parliament has authority to legislate. Entries

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

Court : Mumbai

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 … as is apparent from para 11.1 of the impugned order at page 81 of the paper book, we need not dwell on the same any

Rajesh Balakrishna Kumar vs Commissioner of GST (Appeals )

Court : Karnataka

authority], relating toservice tax, interest or penalty under this Chapter [, made before the date on which the Finance Act, 2012 receives the assent of the President]: Provided that the Collector of Central Excise (Appeals) may, if he is … the tune of `10.00 lakhs on the score and collecting a penalty of a sum of `10,000/- under Section 77(1)(c) of the Finance Act, 1994 (for short ‘the Act’). Against the said order of penalty by the … at Annexure B, is as follows:SHPK YZ0 24076 13/08 Sathish 92421 Rajesh 81,500 29.07. Hema 002000S Paid 9135L 401 76613 /2024 kulal77 03844 Bala 2024

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 … any action towards its implementation, which transgresses any of the Constitutional limitations." 81. Therefore, it is impossible to think that once a Treaty is entered

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

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,

Director of Income-tax (Exemptions) Vs. Khar Gymkhana

Court : Mumbai

Subject : Land Acquisition

of the activities of the trust or institution. Hence, section 13 of the Act has been amended vide Finance Act, 2012 by inserting a new sub-section (8) therein to provide that such organization would not get benefit of tax … 6. At the very out set, the learned Counsel for the Respondent-Assessee submitted that in view of the Central Board of Direct Taxes Circular having Circular No. 21 of 2016 dated 27th May, 2016, the Revenue cannot

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … formulation of core issues arising for adjudication.3. The Madras Bar Association has preferred Writ Petition (Civil) No.267 of 2012 seeking the following reliefs:1. “i. A writ of mandamus, directing the Union of India, to implement the directions … From the compilation of the learned Attorney General, it appears that the Central Administrative Tribunal, the Intellectual Property Appellate Board, the Armed Forces Tribunal, the … shall continue till the age of 65 years.” 81. Corollary to the order dated 16th July 2018, … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and