Judgment Search Results Home > Cases Phrase: finance act 2011 central chapter vi miscellaneous Page 13 of about 6,985 results (0.133 seconds)

T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...

Court : Chennai

..... pricing regulations including maintenance of documentations section 94-a was introduced in the income-tax act, 1961, through the finance act, 2011, in respect of transactions with persons located in notified jurisdictional area as an anti-avoidance measure. as per section 94-a, the central government may, having regard to the lack of effective exchange of information with any ..... insertion of section 94a. 93. the above position can be cross verified from the relevant portion of the explanatory notes to the provisions of the finance act, 2011. they are extracted as follows : "circular no.02/2012 [f.no.142101/2012.so (tpl), dated 22.5.2012 explanatory notes to the provisions of the ..... finance act, 2011 "15. tool box of counter measures in respect of transactions with persons located in a non-cooperative jurisdiction. in order to discourage transactions by a resident .....

M/S Ballal Auto Agency Vs. Union of India

Court : Karnataka

..... block, new delhi. respondent (by sri.c.shashikanth, central govt. counsel) ***** this petition is filed under articles 226 and 227 of the constitution of india praying to declare sub clause zzzzv & zzzzw to clause 105 of sec.65 & 66 of the finance act 1964 as amended by the finance act-2011 is beyond the legislative competency of the parliament. 3 ..... , north block, new delhi. respondent (by sri.c.shashikanth, ld. central govt. counsel) ***** this petition is filed under articles 226 and 227 of the constitution of india praying to declare sub clauses (zzzzv) and (zzzzw) to clause 105 of sec.65 of the finance act, 2011 is beyond the legislative competence of the parliament (vide ann-h). these ..... sought to be taxed. there have been a 11 number of amendments made to the said law by the parliament from time to time. amendment made to the finance act of 2011 by insertion of sub-clause (zzzzv) and (zzzzw) to clause 105 of section 65 are impugned in these writ petitions.13. sections 65 (105) (zzzzv) .....

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

..... . 1-9-2009 introduced 3 new services. likewise, the finance act, 2010 w.e.f. 1-7-2010 vide notification no.24/2010-st, dated 22-6-2010 introduced 8 new services. by the finance act, 2011 w.e.f. 1-5-2011 vide notification no.29/2011-st dated 25-4-2011, 2 new services were brought within its net and at ..... referred to the sixty-first law commission report on certain problems connected with powers of the states to levy a tax on the sale of goods and with the central sales tax act, 1956 (may, 1974) (hereinafter referred to as the 61st law commission report ), which preceded the enactment of article 366(29-a) of the constitution of ..... of india civil appellate/original jurisdiction civil appeal no.4184 of2009state of west bengal & ors. . appellants calcutta club limited versus and respondent civil appeal no.7497 of2012chief commissioner of central excise and service & ors. . appellants m/s. ranchi club ltd. respondent civil appeal no.7773 of2019(arising out of slp (c) no.26883 of2013 civil appeal .....

Sony Ericsson Mobile Communications India Pvt. Ltd Vs. Commissioner o ...

Court : Delhi

..... the 1st day of july, 2012. *inserted by the finance act, 2002, w.e.f. 1-6-2002. *** inserted by the finance act 2011, w.e.f. 1-6-2011. # substituted by the finance act 2012, w.e.f. 1-4-2013. ## inserted by the finance act 2012, w.r.e.f. 1-6-2002. ### inserted by the finance act 2012, w.e.f. 1-7-2012. 42. ..... or specified domestic transaction has actually been undertaken does not exceed such percentage [not exceeding three per cent]. of the latter, as may be notified by the central government in the official gazette in this behalf, the price at which the international transaction or specified domestic transaction has actually been undertaken shall be deemed to be ..... beyond jurisdiction and bad in law as no specific reference was made by the assessing officer, having regard to retrospective amendment to section 92ca of the income tax act, 1961 by finance act, 2012. in terms of and subject to discussion under the heading c, paragraph nos.41 to 50, the substantial question of law no.1 is answered .....

Kerala Classified Hotels and Resorts Ass Vs. Union of India

Court : Kerala

..... petitions are challenging the validity of sub clause (zzzzv) and (zzzzw) of clause 105 of section 65 of the finance act, 1994 and section 66 of the finance act, 1994 as amended by the finance act 2011 relating to levy of service tax on taxable services referred there and for consequential reliefs. the relevant portion reads as ..... ---------------------------- 1. union of india, represented by the secretary to the government of india, finance department, new delhi-110 001. kss .2/- ..2.... wpc.no.14045/2011 e 2.central board of excise and customs, department of revenue, ministry of finance, government of india, new delhi-110 001.3. chief commissioner of cnetral excise, customs ..... . of india v. union of india, (1989) 3 scc634) a constitution bench of the supreme court while considering the constitutional validity of the expenditure tax act, 1987 (central act 35 of 1987) held as under: "31. indeed, the law "with respect to" a subject might incidentally "affect" another subject in some way; .....

The International Association For Protection Of Intellectual Property ...

Court : Supreme Court of India

..... existing tribunals, reducing the number of tribunals from 26 to19. thirdly, under section 184 of the finance act, the central government was authorized to frame delegated legislation (rules) spelling out the eligibility criteria, selection process, removal, salaries and allowances, tenure and other terms and conditions of service for the ..... , from the appointed date, firstly, 5 provisions relating to terms and conditions of service of the members of those tribunals were substituted with provisions allowing the central government to specify the same with rules under the finance act. secondly, eight existing tribunals established under different legislations (specified in the ninth schedule) were abolished and their respective jurisdictions and powers were incorporated into seven .....

Ambika Nahar Exports and anr. Vs. Commissioner of Customs (Port) and o ...

Court : Kolkata

Reported in : 2007(3)CHN625

..... is pending immediately before the commencement of section 40 of the finance act, 1984, before the appellate tribunal and any matter arising out of or concerned with such appeal and which is so pending shall stand transferred on such commencement to the central government and the central government shall deal with such appeal or matter under section 129dd ..... for the purposes of this sub-section, 'order passed under section 128a includes an order passed under that section before the commencement of section 40 of the finance act, 1984, against when an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred ..... 226 of the constitution of india preferred against an order of the tribunal passing a direction for deposit some amount in terms of section 35f of the central excise act, 1944. by relying upon the said decision, mr. basu wanted to impress upon us that a writ application is really maintainable against such order and .....

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

..... year;]. in the second proviso, the reference to ten lakhs was substituted, and the figure of rupees twenty-five lakhs, was inserted, by the finance act, 2011 (w.e.f. 01.04.2012). by finance act, 2015 (w.e.f. 01.04.2016), the first two provisos to section 2(15) were deleted, and instead, the following proviso was inserted ..... of the games of cricket, hockey, football, tennis or such other games or sports as the central government may, by notification in the official gazette, specify in this behalf:26. section 10(20a) and 10(23) were deleted/omitted by finance act, 2002, w.e.f. 01.04.2003. while both these provisions are not directly relevant for ..... argued that wherever it is intended, profit element is wholly excluded from activity - reliance was placed on provisions of the karnataka vat act, the central goods and service tax act ( cgst act ) and section 2(31) of the it act. in the present context, the activities of the board do not amount to trade , commerce or business and the first proviso .....

National Aluminium Co. Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Cuttack

Reported in : (2006)101TTJCtk948

..... learned cit(a), the assessee is in appeal before us.103. the learned authorised representative submitted that the learned cit(a) ignored the amendments made by the finance act, 1995, effective from asst. yr. 1997-98 whereby it was made mandatory to follow either mercantile or cash system of accounting. all assessees were, therefore, ..... company affairs apparently opined that this being a declaration of interim dividend, no such approval is necessary. section 205(1)(c) of the companies act, 1956, provides that 'the central government, may if it thinks necessary so to do in the public interest, allow any company to declare or pay dividend for any financial year ..... of society for which even the constitution of india sanctions positive discrimination and for contribution to all-round development of villages, which has always been the central theme of government's development initiatives. an expenditure of such a nature cannot but be a concrete expression of care and concern for the society at .....

G.D. Builders Vs. Uoi and anr.

Court : Delhi

..... 65(105)(zzzh) which reads as follows: in exercise of the powers conferred by subsection (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to ..... and concept underlining service tax was highlighted and stands elucidated by full bench of this court in home solutions retail (india) ltd. vs. uoi & anr. 182 (2011) dlt548(fb), wherein after referring to several judgments, following propositions were set out: 52. from the aforesaid pronouncements in the field, the following principles regarding service tax ..... imposing tax on services under entry 97, list i of the seventh 30. in association of leasing and financial service companies vs. union of india (2011) 2 scc352 the supreme court explained the difference between service tax and sales tax and other taxes observing that service tax is a value added tax and .....