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Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Sorted by: recent Court: chennai Page 6 of about 523 results (0.057 seconds)

Jun 14 2016 (HC)

M/s. Sun TV Network Ltd., Represented by its Managing Director K. Vija ...

Court : Chennai

..... details in respect of directors/key executives sl.no.full name of board of directors/ key executive (ceo, head of finance and head of marketing)present position held with date (since when)date of birthparentagecomplete present and permanent addressnationalitypassport nos. and ..... security clearance is not required after having submitted the tender applications. the legislature has given sufficient power to the central government to impose such conditions as it thinks fit and the government has imposed security clearance as one of ..... to that authority to be reasonable -- (a) of being of hostile origin; or (b) of having acted, acting or being about to act or being likely to act in a manner prejudicial to -- (i) the defence of india and civil defence; (ii) the security of ..... public duty honestly and to the best of his ability. the threat of prosecution demoralises the honest officer. (xii) (2012) 5 scc 1 (ramlila maidan incident, in re,) wherein the hon'ble supreme court held as follows:- 30. no .....

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Jun 13 2016 (HC)

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

..... appellate tribunal, under section 85(3) of the finance act, 1994, cannot be extended, and after referring to the decisions in singh enterprises v. commissioner of central excise, jamshedpur [2008 (221) e.l.t. 163 (sc)], jmj constructions v. assistant commissioner of central excise, salem and others [(2012) 56 vst 256 (mad.)], earbis engineering co. ..... 2012) 56 vst 258 (wbtt), gopinath and sharma v. cestat, chennai [2013 (32) str 172 (mad.)] and gopinath and sharma v. cestat [2013 (32) str j78(sc)], a hon'ble division bench of this court dismissed the civil miscellaneous appeal. 35. section 85 and 86 of the finance act, deal with appeals to the commissioner of central ..... excise (appeals) and appellate tribunal respectively, are extracted hereunder: 84. (1) the commissioner of central excise may, of his own motion, call for and examine the record of any .....

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Jun 10 2016 (HC)

Sai enterprises Vs. Customs Central Excise and Service Tax Settlement ...

Court : Chennai

..... high court while exercising jurisdiction under article 226 should be slow in upsetting or interfering with such finding. 7. the window given under the customs act by inserting chapter xiva by finance act 1998, is to give a reprieve to an applicant who comes forward before the commission by making full and true disclosure and this commission was ..... 2015 in his individual capacity and the challenge in both the writ petitions are to the common order passed by the settlement commission under the customs and central excise act. the directorate of revenue intelligence issued a show cause notice, dated 13.04.2013, to the petitioners herein as well as to a private limited company ..... notice, all the four noticees except m/s.rukmani explosives, filed separate applications before the settlement commission on 26.03.2014 under section 127b of the customs act, 1962 (act). the applications were numbered as s.a.(cus) no.15 to 19/2014-sc. the receipt of the applications were acknowledged by the office of the .....

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Apr 25 2016 (HC)

Commissioner of Income Tax, Coimbatore Vs. P.V. Chandran

Court : Chennai

..... income. there are two tax incentives contemplated in chapter vi-a. one is investment incentive and the other one is profit-linked investment. chapter vi-a was introduced by the finance act, 1965, with effect from april 1, 1965, and it consists of four headings. they are a, b, c and d. heading "a" is general and it ..... a consortium of such companies (or by an authority or a board or a corporation or any other body established or constituted under any central or state act) ; (b) it has entered into an agreement with the central government or a state government or a local authority or any other statutory body for (i) developing, or (ii) operating and ..... of this court that the issue involved in this appeal has already been decided by this court in the decision reported in velayudhaswamy spinning mills vs asst. cit[2012) 340 itr 477], it is stated by the learned standing counsel appearing for the revenue that as against the decision rendered by this court in velayudhaswamy spinning mills .....

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Apr 20 2016 (HC)

All India Union Bank Officers and Others Vs. Union of India, rep. by i ...

Court : Chennai

..... , ultra vires and null and void (wp.no.7869 of 2008) (ii) writ of declaration declaring that the amendment to section 17(2) of the income tax act, 1961 as amended by finance act 2007 and circular dated 14.1.2008 issued by the 4th respondent bank are unconstitutional, ultra vires and null and void (wp.no.10050 of 2008) (iii) writ ..... accommodations in the township of jamshedpur, approached the jharkhand high court, challenging the validity of rule 3 of the income tax rules, as amended by the notification of the central board of direct taxes dated 25.9.2001. by the said amendment, the method of computing the value of a perquisite in the form of rental accommodation, granted by ..... .cdo/pand hrd-pm/76/ 2009-10) issued by the 3rd respondent as unconstitutional, ultra vires of the income tax act (wp.no.7391 of 2012) (xiv) writ of declaration, declaring that section 17(2)(vi) of the income tax act, 1961 and rule 3(7)(i) of the income tax rules, 1962 and also the consequential circular no.376-2013- .....

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Apr 18 2016 (HC)

Flextronics Technologies (India) Private Limited, Rep. by its Managing ...

Court : Chennai

..... duty and cvd, the petitioner manufactured optical components and sold them to huawei india. the sale was subject to payment of appropriate vat under the tnvat act, 2006 and central sales tax act under the cst act, 1956. 6. the sale and supply of goods between the petitioner and huawei india were on an "ex-works basis" in terms of a ..... home consumption and cleared the goods from the sez, by paying applicable customs duty, in their capacity as importer-buyer. 7. on 16.12.2010, the ministry of finance, government of india issued a notification no.125/2010-customs, imposing anti-dumping duty at the rate of 266% on the import of certain transmission equipments and sub- ..... at less than its normal value. as held by the allahabad high court in india exports v. state of u.p. [(2012) 21 taxmann.com 595 (all.)], the legal fiction created under the special economic zones act, 2005 as though a special economic zone is a territory outside the territory of india, cannot be extended beyond its purpose. .....

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Apr 12 2016 (HC)

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

Court : Chennai

..... even if such provisions are not beneficial to him." 64. it may be noted that sub-section (2a) was inserted under the finance act, 2012 with effect from 1.4.2013, but was omitted by finance act, 2013, due to the controversies it created. however, there was a proposal to implement it with effect from 1.4.2016. ..... 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 ..... cause notices for taxing the profits and dividends accrued to them in india. when the mauritius companies retaliated by withdrawing their investments, political compulsions made the central board of direct taxes to issue a clarificatory circular bearing no.789 dated 13.4.2000. 52. the above circular was challenged before the high court .....

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Apr 07 2016 (HC)

Vellore Citizens Welfare Forums Vs. Union of India rep. by its Secreta ...

Court : Chennai

..... the order for the purpose of exercising and performing such of the powers and functions (including the power to issue directions under section 5) of the central government under this act and for taking measures with respect to such of the matters referred to in sub-section (2) as may be mentioned in the order and subject ..... location, like water and electricity, or to direct the industries to install effluent plants etc. a variety of issues arise simultaneously, involving several departments of the central/state government or local authorities. the environment court must be able to provide an environmental solution to grave problems like the one mentioned above and unless it has ..... 41 of its decision in bhopal gas peedith mahila udyog sangathan v. union of india [(2012) 8 scc 326]. they read as follows:- "40. keeping in view the provisions and scheme of the national green tribunal act, 2010 (for short "the ngt act") particularly sections 14, 29, 30 and 38(5), it can safely be concluded that .....

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Apr 07 2016 (HC)

Sudhir Khanna and Others Vs. The State, Rep. By the Inspector of Polic ...

Court : Chennai

..... supreme court cases 74, iridium india telecom ltd., v. motorola incorporated and others. (c) (2015) 4 supreme court cases 609, sunil bharti mittal v. central bureau of investigation. (d) cdj 2012 sc 309, anneta hada and others v. m/s.godfather travels and tours pvt. ltd. and another 9. the learned senior counsel also relied upon the unreported ..... enclosed in page 12 of the typed set of papers is extracted here under: this is to confirm that we have received full and final dues against the finance extended to you vide loan agreement no sa-118003 against one business loan - non transporter. 26. when that being so, on 1st august 2011, the ..... or participation in the alleged offences with a sole purpose of getting the loan due to the finance company by browbeating and tyrannizing the appellants of criminal prosecution. a criminal complaint under section 138 of the negotiable instruments act is already pending against the appellants and other accused. they would suffer the consequences if offence .....

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Apr 05 2016 (HC)

M/s. Green Globe Trading Company, Represented by its Proprietor Shaik ...

Court : Chennai

..... held that the public notice issued by the fourth respondent is without jurisdiction and as per section 5 of the foreign trade (development and regulation) act, 1992, the central government alone can formulate and announce the exim policy and resort to amend it from time to time. 25. as regards the submission of the ..... high court has made certain observations in respect of import of poppy seeds into india. pursuant to the above order, the department of revenue, ministry of finance, government of india vide communication dated nil. february 2014 addressed to the fourth respondent informed that the competent authority has approved certain guidelines mentioned therein for registering ..... the records that the petitioner company has obtained certificate of importer-exporter code (iec) issued by the additional director general of foreign trade on 28.09.2012 for the purpose of commencing import of spices, poppy seeds and other items. it is clearly stated in paragraph no.4 of the affidavit filed in .....

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