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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

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or

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 … between a club and its members. As has been pointed out above, 49 there cannot be a sale of goods to oneself. Here again, it … 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,

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 … Justice Motilal B.Naik 91 ITD 384 and ITO v. Dipson & Co. 49 ITD 125.13. The Ld. DR submitted that as per the provision of … 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)

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG … to be the subject of a reference to the Court of Justice for a preliminary ruling under article 267 TFEU. The proceedings 2. As Henderson J explained at the outset of his judgment [2008] EWHC 2893 (Ch), … article 56 (free movement of capital) of the EC Treaty (now articles 49 and 63 of the Treaty on the Functioning of the European Union)

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

No. 1 was mortgaged to Bank was put for open auction. In the open auction on 19.3.94 respondent No. 2 Manoj Kumar who is not a member of Scheduled Caste/Scheduled Tribe purchased the same by offering the highest … therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for … useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of … the said sections to any person who is not a member of a scheduled caste or a scheduled tribe.Section 49-A . Special provision for exchange by members of scheduled castes or scheduled tribes' Notwithstanding anything contained in Section

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 … 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 … 40 Committee47 considered the said application in its 49th meeting dated 25-26.2.2020. After examining details of the

M/S Ge Capital Services India Vs. Prasanta Ghosh and anr

Court : Delhi

Subject : Right to Information

in the plaint, are that defendant no.1 had approached the plaintiff in and around May, 2004, for obtaining finance for purchasing certain medical equipment for use in commercial purposes. Relying on the representations and assurances given by … Indian Contract Act, 1872, Sections 47, 48 and 49 deal with the place of performance. So far … $~33. * IN THE HIGH COURT OF DELHI AT NEW DELHI + CS(OS) 2840/2011 % Judgment dated 10.03.2014 M/S GE CAPITAL SERVICES INDIA ..... Plaintiff Through : Mr.Gaurav Gaur, Adv. versus PRASANTA … the loan document at West Bengal and no part of cause of action has arisen within the territorial jurisdiction of this Court. Hence Clause 10(g) … Gupta and Ors. v. Smt. Tara Mani (supra), this Court held: Under Section 20, Clause (c), CPC, a suit can be filed in a Court

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

to The Cape Brandy Syndicate v. Inland Revenue Commissioners [1921] 1 KB 64 at 71 which involved the Finance (No. 2) Act 1915 which imposed excess profits duty on trade or businesses commenced after the outbreak of the First World … in Simpson case (supra) sought to determine whether a deed poll constituted a settlement for the purposes of Section 49 of the Stamp Duties Act, 1898 (NSW). Section 3 which defined the word ‘settlement as meaning ‘any contract … SC 1405, State of Jharkhand and Anr. v. Govind Singh : JT 2004(10) SC 349, Jinia Keotin v. K.S. Manjhi, 2003 (1) SCC 730, Shiv

Pawan Kumar Rajgarhis @ Pawan Rajgarhia Vs. State of Bihar and anr.

Court : Patna

Subject : Sales Tax/VAT

whereby he has taken cognizance of offences under Sections 49, 31(2)(A), 33(5)(A), 31(2)(B) and 33 of the Bihar Finance Act, 1981 (hereinafter referred to as, 'the Act').2. One Digambar Prasad Tripathi, the Assistant Commissioner of Commercial Taxes, … Chief Judicial Magistrate, Patna City, in Didargunj P.S. Case No. 16 of 2004 whereby he has taken cognizance of offences under Sections 49, 31(2)(A), 33(5)(A), … by the transporter in collusion with the consignors and a request was made to take appropriate action under Section 49 of the Act. It was also stated that a separate proceeding for imposing penalty was being initiated by