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Tamil Nadu Cricket Association Vs. Director of Income Tax

Court : Chennai

Subject : Education

the Commissioner to cancel the registration granted under the stated circumstances, reads as under:- Provision inserted under Finance Act, 2004: Section 12AA(3):- Where a trust or an institution has been granted registration under clause (b) of sub-section (1) and … the proviso, the proceedings taken under Section 12AA(3) were justified. Thus the Tribunal viewed that the provisions under Section 12 AA (3) could not be read in disregard of Section 2(15) first proviso. It further held that after

Alcove Industries Ltd. Vs. Oriental Structural Engineers Ltd.

Court : Delhi

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 5, 9, 11, 11(6), 11(7), 12, 12(3), 13, 13(3), 13(4), 13(5), 14, 14(1), 14(2), 15, 15(2), 34 and 80; Arbitration Act 1940 - Sections 5, 11 and 12; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Recovery of Debts due to Banks and Financial Institutions Act, 1993; Constitution of India - Articles 136 and 226

Reported in : 2008(1)ARBLR393(Delhi)

court is not powerless to appoint a substitute. Saurabh Kalani v. Tata Finance Ltd. and Anr. 2004 (1) Rec Arb. 120 has been relied to … 12 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the `Act') seeking removal of respondent no. 2, (the Sole Arbitrator) and appointment of an independent and impartial arbitrator in his place. Since, most of the … I propose to disposed of OMP No. 7/2006 and OMP No. 26/2006 both preferred by the Petitioner under Section 12 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the `Act') seeking removal of respondent no.

Commissioner of Income Tax - Ii Vs. M/S Multiplex Capital Ltd.

Court : Delhi

Subject : Direct Taxation

transaction tax shall have the same meanings respectively assigned to them under Chapter VII of the Finance (No.2) Act, 2004.'' 8. Minimum Alternate Tax (MAT) scheme was introduced by inserting section 115J in the Act by the Finance

Commissioner of Income Tax - Ii Vs. M/S Mbl and Co. Ltd

Court : Delhi

Subject : Direct Taxation

transaction tax shall have the same meanings respectively assigned to them under Chapter VII of the Finance (No.2) Act, 2004.'' 8. Minimum Alternate Tax (MAT) scheme was introduced by inserting section 115J in the Act by the Finance

The Timken Company 1835 Dueber Avenue Sw., Canton, Ohio – 44706 0 ...

Court : Authority for Advance Rulings

Subject : Direct Taxation

or unit is entered into on or after the date on which Chapter VII of the Finance (No.2) Act, 2004 comes into force; and (b) such transaction is chargeable to securities transaction tax under that Chapter : [Provided … obtained. The applicant has held the said equity shares for more than 12 months and it is stated that transfer of such shares would be … applicant, the following questions are formulated by the applicant for seeking advance ruling: “i). Whether the provisions of section 115JB of the Act relating to payment of Minimum Alternative Tax (“MAT”) are applicable only to domestic Indian

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

The Finance Act, 2003 brought 8 new services within the ambit of service tax. Further, the Finance (No.2) Act, 2004 brought 13 new services under service tax which included reintroduction of service tax on 3 services and also … Fateh Maidan Club [Fateh Maidan Club v. CTO, (2017) 5 SCC638: (2008) 12 VST598(SC)]. and Cosmopolitan Club [Cosmopolitan Club v. State of T.N., (2017) 5 … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

auxiliary service as defined under section 65(19) of the Finance Act, 1994 as substituted by the Finance (No.2) Act, 2004 and the definition information technology service includes computer software, system networking, data processing, etc., after the amendment effected … the Finance Act,2005.18. The judgment in Collector of Central Excise, Vadodra vs. Dhiren Chemical Industries [(2002) 2 SCC 127] on which reliance was placed by the learned counsel for the respondents, wherein it was held that the

Arun Excello Foundations (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Land Acquisition

Reported in : LC(2007)(3)269

the same. The assessee pleaded that w.e.f. 1st April, 2005, an amendment has been brought out by the Finance (No. 2) Act, 2004 and the same provided Clause (d) of Section 80-IB(10), where restriction is put regarding the maximum commercial area

Commissioner of Income-tax Vs. Aar Pee Apartments P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 2004 - Sections 142A; Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 69C, 131, 142A and 142A(1)

Reported in : [2009]319ITR276(Delhi); [2010]188TAXMAN39(Delhi)

DVO for determining the cost of construction was not justified even after insertion of Section 142A by the Finance (No. 2) Act, 2004, with retrospective effect from November 15, 1972 ?3. Learned Counsel for the parties are ready to argue. Accordingly,

Commissioner of Customs, Central Excise and Service Tax Vs. Federal Ba ...

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65 and 65(79); Finance (No. 2) Act, 2004 - Sections 90

Reported in : [2010]24STT416

under Section 65(79) of the Finance Act 1994? The Finance Act, 1994 was amended Section 90 of the Finance (No. 2) Act, 2004 introducing Clauses (12) and (19) in Section 65 of the Finance Act, 1994. While Clause (12) of Section