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Rajendran Vs. University of Calicut

Court : Kerala

Subject : Constitution

Acts : University Act; Calicut University Act, 1975 - Sections 2(27) and 57; High Court Rules - Rule 148

Reported in : 2005(4)KLT32

could be disposed of by a common judgment, as the issue raised is common. W.P.(C) No. 36201 of 2004 is filed by two individuals, who are respectively the Principal of a self-financing College affiliated to the University … No. 11697 of 2005 had no doubt about the position that such of the teachers of the self financing colleges had no right or place to be included in the electoral rolls. The claimants thereupon had occasion … objections within the appointed time. As per the provisions of the University Act, a teacher whose appointment had not been approved by the University, could … to the Senate.9. Teacher is defined in the Calicut University Act, by Section 2(27) as following:'(27). 'teacher' means a principal, professor, associate professor, assistant professor,

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. (4) The levy … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed … 1994. In the instant case, the petitioner filed the RTI application dated 27th August, 2013 only after receiving the notice dated 13th August, 2013 providing

Commissioner of Custom, Icd, New Delhi Vs. M/S. Chandra Prabhu Interna ...

Court : Delhi

Subject : Land Acquisition

refunds under Section 27 also applicable to anti-dumping duty), was CUSTOM. A. 3/2013 Page 5 inserted by Finance Act, 2004, and that the amendment thereto by Finance Act, 2009 applicable retrospectively with effect from 01.01.1995 will apply in … the respondent (hereafter “the assessee”) paid anti-dumping duty under protest CUSTOM. A. 3/2013 Page 1 in respect of 27 bills of entry under Customs Tariff Heading No.390390 (under the Customs Tariff Act - hereafter “CTA”) for import

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

or after 1st April, 2005. The date 1st April, 2005 is of some significance because by Finance (No.2) Act, 2004, w.e.f. 1st April 2005, section 80-IB(10) was substantially amended and clause (d) was inserted therein, that stipulates that … tax in A.Y. 2005-06 or thereafter will not be entitled to the deduction as contemplated under the said section. 27. As a consequence thereto, it was submitted that the conditions / restrictions laid down in section 80-IB(10) would

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification No. 56/2002-CE dated 14.11.02 as amended exempts 'Duty of Excise' levied under the First Schedule and the … 1. In this application under Section 23C of the Central Excise Act, 1944 (for short "the CE Act"), the applicant, M/s Surbhi Industries, a … of Central Excise Rules 1944 (Notification No. 123/74-CE dated 1.8.74 and No. 27/81-CE dated 1.3.81); in other words the question was whether the said expression

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

first appeal before the Commissioner (Appeals). W.P. (C) No.4551/2017 Page 1 of 27 2. The petitioner contends that they are required to make pre-deposit of … the C.E. Act, does not apply to service tax appeals preferred under Sections 85 and 86 of the Finance Act, 1994.5. In view of the limited controversy and question for consideration, we need not refer to the … 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.” Section 35F requires mandatory deposit of specified percentage of duty demanded or penalty imposed before filing an appeal and … NEW DELHI + WRIT PETITION (CIVIL) No.4551/2017 Reserved on :16. h February, 2018 Date of decision:31. t May, 2018 M/S SANTANI SALES ORGANISATION ........ Petitioner

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

from 2006-07. We, however, do not subscribe to the view so canvassed by the assessee. The Finance (No.2) Act 2004 has brought an amendment in Section 40 of the Act making it applicable w.e.f. 01/04/2004 (sic)8. Since this … (ia) any interest, commission or brokerage, fees for professional services or fees for technical services payable *** *** 27 to a resident, or amounts payable to a contractor or sub- contractor, being resident, for carrying out any

Commissioner of Income Tax vs.bhanot Construction & Housing Limite ...

Court : Delhi

Subject : Direct Taxation

from 01.04.2005 which is the date from which sub clause (ia) of section 40(a) was inserted by Finance act, 2004. In fact by treating the above legislation as declaratory and therefore retrospective, it is the intention of the … THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL No.603/2018 Reserved on :28. h August, 2018 Date of decision:17. h January, 2019 COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Ashok K. Manchanda, Sr. … for tax withholding lapse per se is separately provided for in Section 271 C, and, section 40(a)(ia) does not add to the same. The provisions

Commissioner of Income Tax Vs. Herbalife International India Pvt. Ltd.

Court : Delhi

Subject : Direct Taxation

payment made to residents and non-residents have to be the same. (b) Prior to its amendment by the Finance (No. 2) Act, 2004 Section 40 (a) (i) of the Act provided for disallowance of payments made to non-residents where tax is not … (i) needed to be given full effect to, unbridled by the treaty. Submissions on behalf of the Assessee 27. On behalf of the Assessee it is submitted as under: (a) Section 40 (a) (i) of the Act

Commissioner of Income-tax Vs. Leather Trends (P) Ltd.

Court : Allahabad

Subject : Direct Taxation

Reported in : [2010]320ITR114(All)

appearing for respondent-assessee.3. Relying on the provisions of Section 142A of the Act which was inserted by the Finance (No. 2) Act, 2004, with effect from November 14, 1972, the learned standing Counsel submits that the Tribunal committed an error of … market in Juhi, Kanpur, proceedings under Section 147/148 of the Act was initiated and, vide order dated March 27, 2001, the Assessing Officer added the difference in the valuation made by the Departmental Valuation Officer and the