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Delhi Transport Corporation Vs. Commissioner Service Tax
Delhi
Apr-17-2015
Service Tax
not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA MR. JUSTICE R.K.GAUBA % 1. This appeal under Section 35G of the Central Excise Act, 1944 has been preferred by Delhi Transport Corporation (DTC), a Central public sector undertaking, to assail
Tag this Judgment! AI Brief & AskWipro Limited Vs. Union of India
Delhi
Feb-13-2013
Service Tax
and Australia.2. The appeal arises out of the order passed by the Central Excise & Service CEAC 16 2012 Tax Appellate Tribunal (CESTAT) in order … of the Finance Act, 1994; and (b) education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004). Explanation 2. duty for the purposes of this notification … the appellant, it was liable to pay service tax under the relevant provisions of Chapter V of the Finance Act, 1994. The Export of Service Rules, 2005 were framed by notification No.9/2005-ST on 03.03.2005. Rule 5 of the … DELHI AT NEW DELHI % + Judgment delivered on:13. 02.2013 CEAC 16 2012 WIPRO LIMITED ..... Petitioner Versus UNION OF INDIA ..... Respondent Advocates who
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Delhi
Jan-30-2017
Right to Information
the Court was dealing with clause (iii) of Section 95 W.P. (C) No.8758/2014 Page 19 of 22 of Finance Act, 1995 which prescribes that the provisions of Section 95 shall not apply to any person in respect of … 11th July, 2009. The respondent was, however, left out and was not promoted. By letter dated 17th/20th December 2012, the respondent was informed as under:-"“I am directed to say that in compliance to the Hon‟ble Tribunal‟s direction … order dated 15th July, 2014 passed by the Principal Bench of the Central Administrative Tribunal (Tribunal, for short) whereby OA No.107/2013 filed by V. Appalla
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Union of India and anr. Vs. Suresh Chandra
Delhi
Sep-03-2013
Education
Anr. In said case, amongst other aspects, the Court was dealing with clause (iii) of Section 95 of Finance Act, 1995 which prescribes that the provisions of Section 95 shall not apply to any person in respect of … Cover Procedure till date but with a clarification on the subject by another Office Memorandum dated November 02, 2012, contents whereof we would be noting hereinafter at the relevant stage of our opinion.11. In the instant case, … investigation started immediately thereafter. The investigation was being carried out by the Central Bureau of Investigation (Economic Offences Wing). Only at a much later stage,
Tag this Judgment! AI Brief & AskAssistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...
Supreme Court of India
Oct-19-2022
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 … its accounts were mandatorily audited by the State’s Accountant General under Section 95.38. It was argued that like AUDA, the GIDC too was also set
Tag this Judgment! AI Brief & AskM/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...
Karnataka
Jun-12-2015
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. … under Section 197 by the Assessing Officer of the payee; number or 95 (vi) furnish particulars of amount paid or credited on which tax was … (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
Tag this Judgment! AI Brief & AskDirector Of I.t New Delhi Vs. M/s Mitsubhishi Corp.
Supreme Court of India
Sep-17-2021
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 … of Chapter XVII shall pay, within 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 after deduction are dealt with in … in the case of Motorola Incorporation (supra) as well as 1 [2005]. 95 ITD2695 | Pa ge decisions of the Uttarakhand High Court and the
Tag this Judgment! AI Brief & AskAgs Entertainment Private Limited Vs. Union of India
Chennai
Jun-26-2013
Land Acquisition
and proposed to exempt the Industry from service tax on Copyrights relating to recording of Cinematograph films. The Finance Act, 2012 introduced Section 66B as the new Charging Section with effect from 1.7.2012 for the levy of service tax … Petitioner vs. 1.Union of India, Secretary Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001. 2.The Central Board of Excise and Customs, North Block, New Delhi-110 001. 3.The Commissioner of Service Tax, MHU Complex, No.692,
Tag this Judgment! AI Brief & AskVijay Madanlal Choudhary Vs. Union Of India
Supreme Court of India
Jul-27-2022
Land Acquisition
twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … legal deficiency as pointed out by FATF and to make it globally compliant, the Prevention of Money-Laundering (Amendment) Act, 2012 amended Section 3 to include these activities. In support of his argument, learned Solicitor General draws our attention … certain provisions of the other statutes including the Customs Act, 19624, the Central Goods and Services Tax Act, 20175, the Companies Act, 20136, the Prevention … Thus, it is agreed that in cases of narco terrorism, underworld, gangs the undoubted evils may prosper; hence, Section 95 24(a) can accordingly be read down so as to apply to cases of laundering where the predicate offence
Tag this Judgment! AI Brief & AskChitra Construction Company Vs. Addl Commissioner of Customs
Chennai
Jan-04-2013
Land Acquisition
Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … Amaravathi Street Bharathiar University Post Coimbator”046. .. Petitioner in W.P.No.22902 of 2012 vs.1. The Additional Commissioner of Customs Central Excise & Service Tax Head Quarters Preventive Unit 6/7, ATD Street Race Course Road Coimbator”018. 2. The Superintendent … In Pooran Mal and sons and another Vs. Director of Inspection, (1974) 95 ITR 1 Delhi, the Delhi High Court had held that the Income
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