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M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...
Mumbai
Jul-18-2016
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
Tag this Judgment! AI Brief & AskCarlsberg India Private Limited and Others Vs. Union of India and Othe ...
Delhi
Aug-05-2016
Service Tax
the FA 1994 is charging section and reads as under: 66B. Charge of service tax on and after Finance Act, 2012 There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve … Finance Act, 2009 ( FA, 2009 ) bywhich Section 65(19) of the FA 1994 stood amended. 2. The central thrust of the Petitioners' argument is that Parliament lacks the legislative competence to enact the said amendments since … topic of legislation is sought to be traced to the residual Entry 97 of List I of the VII Schedule to the Constitution. The Respondents
Tag this Judgment! AI Brief & AskC.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...
Supreme Court of India
May-19-2022
Service Tax
Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against … Dated 23.04.2012; (for the period October 2006 - March 2011), 19.10.2012 (for the period April 2011 to March 2012), 07.05.2014 & 26.11.2015 (for the period April 2012 to September 2014). 4 Order-in-Original No.29/2013-14 dated 03.03.2014 and No.30/2013-14 … SYSTEMS PVT LTD. ...RESPONDENT(S) JUDGMENT S. RAVINDRA BHAT, J.1. The Commissioner of Central Excise and Service Tax (hereafter variously described as “the revenue” or “the … revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in
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Assistant 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
Tag this Judgment! AI Brief & AskIndian Hotels and Restaurant Association Represented by Its Treasurer ...
Mumbai
Apr-08-2014
Service Tax
Clause 29A of Article 366 read with Entry 54 of List II. 24. Mr. Sridharan submitted that the Finance Act, 2012 carried out major changes to the Finance Act, 1994 with effect from 01.07.2012. New regime is called negative … exigible to service tax by way of amendments to Section 65 of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating … Tax was legislated by the Parliament under the residuary entry i.e. Entry 97 of List I of the Seventh Schedule to the Constitution of India.
Tag this Judgment! AI Brief & AskRastriya Ispat Nigam Limit Vs. Asst. Commissioner of Income Tax and An ...
Andhra Pradesh
Apr-15-2015
Direct Taxation
On the basis of a clarification issued by the Finance Minister, the Central Board of Direct Taxes issued Circular No.762, dated 18-02-1997 clarifying that depreciation … depreciation for subsequent year, and so on until the entire unabsorbed depreciation was adjusted against the income. By Finance Act (No.2), 1996 w.e.f 04-07-1997, a time limit was introduced for adjusting the unabsorbed depreciation. After this amendment, such … 793 THE HONBLE SRI JUSTICE DILIP B.BHOSALE AND THE HONBLE SRI JUSTICE A.RAMALINGESWARA RAO WRIT PETITION No.29925 of 2012 ORAL ORDER: (per the Honble Sri Justice Dilip B.Bhosale) This writ petition under Article 226 of the Constitution … a notice issued by the 1st respondent-Assistant Commissioner of Income Tax under Section 154 of the Income Tax Act, 1961 (for short the Act) on
Tag this Judgment! AI Brief & AskSuresh Kumar Bansal and Others Vs. Union of India and Others
Delhi
Jun-03-2016
Service Tax
levy of service tax by expanding the definition of "taxable services" under Section 65(105) of the Act. The Finance Act, 2012 brought about a paradigm shift in the service tax regime; with effect from 1st July, 2012, Section 65(105) … of service tax must fail. Mr Agrawal relied on the recent decision of the Supreme Court in Commissioner Central Excise and Customs, Kerala and Ors. v. Larsen and Toubro Ltd. and Ors.: (2016) 1 SCC 170 in … could be related only to the residuary entry in the Union List-Entry 97 of the List-I of the Seventh Schedule. Subsequently, the Constitution (88th Amendment)
Tag this Judgment! AI Brief & AskReserve Bank of India Vs. Jayantilal N. Mistry
Supreme Court of India
Dec-16-2015
Right to Information
|Information Sought |Reply | |No.| | | |1. | As mentioned at 2(a) what |Pursuant to the then Finance | | |is RBI doing about |Minister’s Budget Speech made | | |uploading the entire list |in Parliament … TRANSFERRED CASE (CIVIL) No.91 OF2015(Arising out of Transfer Petition (Civil) No.707 of 2012) Reserve Bank of India ……..Petitioner(s) versus Jayantilal N. Mistry …..Respondent(s) With TRANSFERRED … India. Thereafter, in the second appeal preferred by the aggrieved respondent, the Central Information Commission by the impugned order dated 01.11.2011, directed RBI to provide … in these transferred cases is as to whether all the information sought for under the Right to Information Act, 2005 can be denied by the Reserve Bank of India and other Banks to the public at large … conducting inspections | | |Regulations of Inspection |under Section 35 of the B.R. | | |being carried
Tag this Judgment! AI Brief & AskSwiss Ribbons Pvt. Ltd. Vs. Union of India
Supreme Court of India
Jan-25-2019
Land Acquisition
the Income Tax Act, 1961, the Recovery of Debts Due to Banks and Financial Institutions Act, 1993, the Finance Act, 1994, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, the Sick Industrial … ―95. On a reading of this [Natural Resources Resources Allocation case Allocation, In re, Special Reference No.1 of 2012, (2012) 10 SCC1, it is clear that this Court did not read McDowell [State of A.P. v. McDowell … the year ended 30-6-2012 submitted by Reserve Bank of India to the Central Government in terms of Section 36(2) of the Banking Regulation Act, 1949.
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. … of the Act to the Director General of Income Tax (Systems) or 97 the person authorised by him. Section 200A inserted by Finance Act 2/2009 … (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
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