Court : Supreme Court of India
..... object is that a registered person does not take advantage of both depreciation and itc.29. now we come to sub-section (4) of section 16. before the amendment made by the finance act, 2022, the sub-section read thus: 16. .. .. .. .. .. .. .. .. .. (4) a registered person shall not be entitled to take input tax credit in respect of ..... or services or both (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: provided that the input tax credit in ..... input tax credit in respect of such services shall be available civil appeal no.2948 of 2023 etc. page 44 of 91 (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged (i) in the .....
Tag this Judgment!Court : Supreme Court of India
..... proper manner and their execution is made effective. it also provides for constitution of town and country development authority for proper as amended vide himachal pradesh town and country planning (amendment) act 2015 (act 14 of 2015). 23 implementation of town and country development plan. it also provides for development and administration of special areas ..... for parliament to amend the act and the rules. [ed. : as observed in union of india v. assn. for democratic reforms, (2002) 5 scc294 p. 309, para 19.]. 16. in state of u.p. v. jeet s. bisht [(2007) 6 scc586 , this court held that issuing any such direction may amount to amendment of law which ..... into such legislative activity.59. again, in the case of bangalore development authority v. aircraft employees cooperative society limited and others21, the scheme for finalization of the development plan as provided under the karnataka town and country planning act, 1961 was considered and the said power was held to be in exercise of the .....
Tag this Judgment!Court : Supreme Court of India
..... overall, the constituent units of the country ought to consist of states and territories with the latter being centrally administered.317479. the constitution (seventh amendment) act 1956 amended the first schedule and modified the categorisation of the constituent units in the country, largely in accordance with the recommendations made by the commission. it ..... a suit was filed by the appellant against the state of jammu and kashmir for a declaration that the jammu and kashmir big landed estate abolition act 2007 was void, inoperative and ultra vires of yuvraj karan singh who enacted it so that the appellant could retain possession of his lands. the suit ..... ports, that is to say, the declaration and delimitation of such ports, and the constitution and powers of port authorities therein. page 22 of 1216. aircraft and air navigation; the provision of aerodromes; regulation and organization of air traffic and of aerodromes.7. lighthouses, including lightships, beacons and other provisions for .....
Tag this Judgment!Court : Supreme Court of India
..... a member of the rpf by virtue of their inclusion in the definition of a railway servant .16. it was also submitted that by workmen s compensation (amendment) act, 2009, with effect from 18.01.2010, the term workman was civil appeal no.3592 of 2019 page 8 of 31 substituted by the term employee and, therefore, clause (n) ..... vehicle, (d) a person recruited for work abroad by a company, and who is employed outside india in any such capacity as is specified in schedule ii and the ship, aircraft or motor vehicle, or company, as the case may be, is registered in india; or (iii) employed in any such capacity as is specified in schedule ii, whether the contract ..... vehicle, (d) a person recruited for work abroad by a company, and who is employed outside india in any such capacity as is specified in schedule ii and the ship, aircraft or motor vehicle, or company, as the case may be, is registered in india, or (ii) employed in any such capacity as is specified in schedule ii, whether the contract .....
Tag this Judgment!Court : Supreme Court of India
..... abide by such other orders as the commission may pass and comply with the directions, including payment of costs, if any; (f) omitted by competition (amendment) act, 2007 (g) pass such other order or issue such directions as it may deem fit. provided that while passing orders under this section, if the commission ..... such agreement or ten percent. of its turnover for each year of the continuance of such agreement, whichever is higher. (c) omitted by competition (amendment) act, 2007 (d) direct that the agreements shall stand modified to the extent and in the manner as may be specified in the order by the commission; ( ..... arms and ammunition and allied defence equipment, atomic energy and nuclear minerals and railway transport. major industries including iron and steel, heavy electrical equipment, aircraft, air transport, shipbuilding, telecommunication equipment and electric power are now open for private sector investments. a large number of loss-making public enterprises were referred .....
Tag this Judgment!Court : Supreme Court of India
..... consideration. learned counsel relied on the following observation in consumer online foundation: the object 8 of parliament in inserting section 22a in the 2004 act by the amendment act of 2003 is to authorize by law the levy and collection of development fees from every embarking passenger de hors the facilities that the embarking ..... respect of major airports; (c) to determine the amount of the passengers service fee levied under rule 88 of the aircraft rules, 1937 made under the aircraft act, 1934 (22 of 1934); provisions of the aircraft rules, 1937: rule 88. passenger service fee. the licensee is entitled to collect fees to be called as passenger ..... in the ticket which provides access to the airport, process through check-in and security, space for waiting and necessary amenities and provision for boarding an aircraft. there is nothing to show that passengers have to make payments for any of these activities. these facilities were available without any additional charge before the .....
Tag this Judgment!Court : Supreme Court of India
..... the provisions of the amended convention relating to the rights and liabilities of carriers, passengers, consignors, consignees and other persons, shall, subject to the provisions of this act, have the force of law in india in relation to any carriage by air to which those rules apply, irrespective of the nationality of the aircraft performing the carriage. ..... 20. our task is to decipher and declare the correct meaning and purport of rule 30 of the second schedule of the act. schedule two of the act merely incorporates the warsaw convention, as amended by the hague protocol, 1955. it is well known that incorporation of a convention or a treaty into municipal laws is ..... the second schedule. section 4a for giving effect to montr al convention, provides the third schedule to the act and specifically provides the status of law to these provisions.52. the warsaw convention as amended by the hague protocol is a complete code within itself for all questions relating to carriage by air by .....
Tag this Judgment!Court : Supreme Court of India
..... thus, with a view to address the legal deficiency as pointed out by fatf and to make it globally compliant, the prevention of money-laundering (amendment) act, 2012 amended section 3 to include these activities. in support of his argument, learned solicitor general draws our attention to the statement of object and reasons of ..... the rules made in this behalf, he may authorise any officer subordinate to him to (a) enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such records or proceeds of crime are kept; (b) break open the lock of any door, box, locker, safe ..... the prevention of money-laundering (appeal) rules, 2005; i) the prevention of money-laundering (appointment and conditions of service of chairperson and members of adjudicating authorities) rules, 2007; j) the adjudicating authority (procedure) regulations, 2013; k) the prevention of money-laundering (issuance of provisional attachment order) rules, 2013; l) the prevention of money- .....
Tag this Judgment!Court : Supreme Court of India
..... vehicles. the excluded contractual rights do not depend on the type of contracts in which they are embodied. 124 however, according to the explanatory memorandum to the amending act, the stay is not intended to restrict a counterparty from enforcing a right (or disapply self-executing provisions) for any other reason, such as a breach ..... reading by the appellate authority and the adjudicating authority, that had passed orders preventing recovery by stock exchanges and regulators, as well as the de-registration of aircrafts. 8.7. relying on this, the committee was of the view that termination or suspension of such grants during the moratorium period would be prevented by section ..... of german law on the validity of such clauses was never entirely settled judicially94. j.2.6 greece 114 article 32 of the bankruptcy code (law 3588/2007) states that there would be no prejudice to the counter contracting party's rights to rescind the contract, based on a clause that allows the rescission in .....
Tag this Judgment!Court : Supreme Court of India
..... relevance and importance of import general manifest required to be delivered prior to the arrival of vessel at the customs station in terms of section 30 of the customs act; permissibility of its amendment or supplementation under the levy of fee (customs documents) regulations, 1970; and its contents in terms of import manifest (vessels) regulations, 1971. the high ..... it reads as under:- 30. delivery of arrival manifest or import manifest or import report.- (1) the person-in-charge of- (i) a vessel; or (ii) an aircraft; or (iii) a vehicle, carrying imported goods or export goods or any other person as may be specified by the central government, by notification in the official gazette, in this ..... , nos. con1206/viz-04 and con1206/viz-05 dated 21.12.2006 which were similarly endorsed by the first buyer in favour of the appellant on 04.01.2007 and on the same date, the appellant endorsed the same in favour of the end-buyer. thereafter, in the similar fashion, the appellant filed the bills of .....
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