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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 … of use or application, or retention, of the income from such activity.” 96 (2016) 12 SCC25897 1981 SCC OnLine Del 457 52 Commissioner of Income … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

94 iii. Gujarat Entertainments Tax Act, 1977: .................. 96 iv. Jharkhand Entertainment Tax Act, 2012: .............. 104 … of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as amended from time to time as a provider of a taxable service namely broadcasting service within … 2009; Gujarat Entertainment Tax (Exhibition by means of Direct-to Home (DTH) Broadcasting Services) Rules, 2010; Jharkhand Entertainment Tax Act, 2012; Uttar Pradesh Entertainments and Betting Tax (Amendment) Ordinance, 2009; Uttarakhand (Uttar Pradesh Entertainment and Betting Tax Act, 1979) … or organization” - Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 … Uttar Pradesh[1983] 3 SCR 812 : (1983) 4 SCC 202; Commissioner of CentralExcise and Customs, Kerala v. Larsen and Toubro Ltd. [2015] 8 SCR 1046

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 : … FEE AND THE CONSTITUTION112. Power to levy “Fees” is traceable to Entry 96 of List I,Entry 66 of List II and Entry 47 of List … 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

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. … Amendment) Rules, 2010].. verification verification in relation of of and and in 96 ANALYSIS OF STATUTORY PROVISIONS:12. Section 4 of the Act is the charging … (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. McKinsey Knowledge Centre India Pvt. Ltd. Vs.pr. Commissioner of ...

Court : Delhi

Subject : Land Acquisition

substantiate this point, the Assessee highlighted the amendment brought under Explanation to section 92B of the Act vide Finance Act, 2012, w.e.f. 01.04.2012 whereby clause (c) of the Explanation (i) to section 92B of the Act recognizes „capital financing‟ … were also cited. The assessee further submitted that the definition of BPO services has been provided by the Central Board of Direct Taxes by Notification dated 18.09.2013 under Rule 10TA of the Income Tax Rules, 1962, based

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 … India v. R. Gandhi [(2010) 11 SCC1 para 96 at pg. 310]. and L. Chandra Kumar v. … 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

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 … S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned - 96 - counsel appearing for respondent No.3, Sri Akash B. Shetty, learned counsel

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 … S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned - 96 - counsel appearing for respondent No.3, Sri Akash B. Shetty, learned counsel

M Soma Reddy 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 … S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned - 96 - counsel appearing for respondent No.3, Sri Akash B. Shetty, learned counsel

M/S Shodashi 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 … S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned - 96 - counsel appearing for respondent No.3, Sri Akash B. Shetty, learned counsel