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Cellular Operators Association of India and Others vs.union of India a ...

Court : Delhi

Subject : Service Tax

2015 had omitted Section 95 of the Finance (No.2) Act, 2004, which imposed EC on taxable services, vide Section 153 and Section 140 of Finance Act, 2007 and SHE on taxable services vide Section 159, with effect from … be allowed to be utilised for payment of service tax leviable and payable on telecommunication services.2. Finance (No.2) Act, 2004 had introduced levy of EC on excisable goods and taxable services. SHE on excisable goods and taxable services

income Tax Officer Vs. Agencies Rajasthan (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2008)117TTJ(JP.)542

we do not agree with him, because under the wordings of proviso to Section 142A inserted by the Finance (No. 2) Act, 2004 with retrospective effect 15th Nov., 1972 is very much clear. For a ready reference, the same is reproduced … date except in cases where reassessment is required to be made in accordance with the provisions of Section 153A. The learned Departmental Representative submitted that issue raised in the present grounds is fully covered in favour of

Hanemp Properties Pvt. Ltd. Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)101ITD19(Delhi)

be bad in law, in view of the provisions of Section 142A of the Act inserted by the Finance (No. 2) Act, 2004 with retrospective effect from 15.11.1972.11. We are now left with the argument of the learned Counsel for the … learned Counsel argued that the learned CIT (Appeals) erred in relying upon the provisions of Section 150 and Section 153. For this purpose the learned Counsel heavily relied upon the judgment of Hon'ble Supreme Court in the case

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

Toyo Engg. Corpn. ITA No.6600/M/02, cited by the assessee, has not considered the amendment made by Finance (No.2) Act, 2004 which has modified the amendment made by Finance Act, 2001 retrospectively. He relied on decision in 94 ITD … CIT v. United Construction Contractors 218 ITR 914; CIT v. Foresole Ltd. 153 ITR 349 (Raj.) ; ACIT v. Justice Motilal B.Naik 91 ITD 384 … in relation to the NMPT project and this amount was treated as income from its discontinued business Under Section 176(3A) of the IT Act, 1961, apart from certain other additions and disallowances. The appeal to the CIT(A)

Commissioner of Income Tax Vs. Boparai Industrial Corpn. (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2007)208CTR(P& H)411

the expiry of the time-limit for making the assessment, reassessment or recomputation as specified in Sub-section (2) of Section 153, every such notice referred to in this clause shall be deemed to be a valid notice:Provided further that … the Act was set aside, has been cured by an amendment in Section 148 of the Act by Finance Act, 2006 with retrospective effect from 1st Oct., 1991, wherein a new proviso has been added which is

Raghava Health Care Ltd. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Direct Taxation

Commissioner. The time limit of two years was reduced to one year with effect from 1.6.2001 by the Finance Act 2001. Under Section 153(3)(ii), an assessment, reassessment or re-computation may be completed at any time where the … 31.3.99. Since the Assessing Officer has passed the order only in March 2004, the same is barred by limitation and hence the assessment orders are … holding that the order of Assessing Officer passed Under Section 143(3) r.w.s. 254 of the IT Act is not barred by limitation prescribed Under Section … Officer passed Under Section 143(3) r.w.s. 254 of the IT Act is not barred by limitation prescribed Under Section 153(2A).4. The facts of the case are that the assessee-company was incorporated in the month of October 1988 and

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … PETITION (CIVIL) No.922/2020 WRIT PETITION (CIVIL) No.1041/2020 1 JUDGMENT A.M. Khanwilkar, J.TABLE OF CONTENTS S.No.TOPIC PARAS1 Introduction 1 2. Objectives of the Project 2-10 3. Proceedings and Contentions of the 11-123 Parties Consideration 4. Rule of Law … SCC337(paras 19, 20 and22) 152 (1997) 10 SCC386(para1) 153 (2006) 11 SCC1(paras 14, 20, 24 to 27, … and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible … 229 d) Procedure during decision- 230-265 making process and Public Hearing under Section 11A e) Quasi Legislative Function 266-273 f) Post change in land use

Potlabathuni Srikanth and Others Vs. Shriram City Union Finance Limite ...

Court : Andhra Pradesh

Subject : Arbitration

v. Yuvaraj Finance Private Limited (2010 (1) ALD 153 (DB), and Kvaerner Cementation India Limited v. Bharat … Civil Judge, Mangalagiri, and respondent No.3 in A.O.P. No.374 of 2012. (b) The decree-holder viz., Shriram City Union Finance Limited, Mangalagiri Branch, through its authorized representative, filed A.O.P. No.374 of 2012 invoking the arbitration clause contained in … point of law is common in all these revisions, they are being disposed of by this common order. 2. Aggrieved of the orders passed by the learned Senior Civil Judge of Mangalagiri, Peddapuram, Gajuwaka and Chittoor, respectively, … Limited v. Chunnilal Pranjivandass and Company (2003 Law Suit (AP) 1181 = 2004 (4) ALT 609), P. Kandasamy v. Neyveli Lignite Corporation Limited (2007 Law … definition of Courtas envisaged under Section 2(1)(e) of The Arbitration and Conciliation Act, 1996 (for short the Act'). C.R.P. No.1340 of 2015: 3. (a) The

Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT233Tri(Mum.)bai

Matched in: Citation (2004)(166)ELT233Tri(Mum.)bai

M/S. Swastika Enterprises and Anr. Vs. Commnr. of Customs, Kolkata and ...

Court : Supreme Court of India

Subject : Land Acquisition

provisions of Kar Vivad Samadhan Scheme (for short, the 'Scheme') that was introduced under Chapter IV of the Finance (No.2) Act of 1998 (hereinafter referred to as the '1998 Act') and is contained in Sections 86 to … under the following circumstances (facts are taken from Civil Appeal No.7570 of 2004 for the sake of convenience): The appellants carry on the business, inter … ?.52,20,000 in addition to the basic customs duty. The said endorsement was made under Section 47 read with Section 153 of the Customs Act and required the appellants to make payment of the amount assessed within 7 days,