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Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Sorted by: recent Court: delhi Page 97 of about 1,642 results (0.086 seconds)

May 09 2013 (HC)

Bharat Sanchar Nigam Ltd. Vs. Deputy Commissioner of Income Tax and or ...

Court : Delhi

..... 3 (v) of the om mentioned that the capital structure of bsnl would be finalized by the ministry of communications, department of telecommunications in consultation with ministry of finance and the comptroller and auditor general of india, if necessary. accordingly, another office memorandum no. 67-2/2002oc dated 19.06.2002 was issued by the department ..... telecommunication services in the country in accordance with and under the terms and conditions of the licence granted by the central government under the indian telegraph act, 1885 and such other directions as may be given by the central government from time to time, (ii) the assets and liabilities of the department of telecommunications, department of telecom ..... not applied his mind to the assessment. the learned counsel also cited the decision of this court of in the case of cit v. usha international ltd.: (2012) 348 itr 48.(del.) as also the decision of the supreme court in the case of cit vs. kelvinator of india ltd.: (2010) 320 itr 56.( .....

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May 09 2013 (HC)

Bharat Sanchar Nigam Ltd. Vs. Deputy Commissioner of Income

Court : Delhi

..... 3 (v) of the om mentioned that the capital structure of bsnl would be finalized by the ministry of communications, department of telecommunications in consultation with ministry of finance and the comptroller and auditor general of india, if necessary. accordingly, another office memorandum no. 67-2/2002oc dated 19.06.2002 was issued by the department ..... telecommunication services in the country in accordance with and under the terms and conditions of the licence granted by the central government under the indian telegraph act, 1885 and such other directions as may be given by the central government from time to time, (ii) the assets and liabilities of the department of telecommunications, department of telecom ..... not applied his mind to the assessment. the learned counsel also cited the decision of this court of in the case of cit v. usha international ltd.: (2012) 348 itr 48.(del.) as also the decision of the supreme court in the case of cit vs. kelvinator of india ltd.: (2010) 320 itr 56.( .....

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May 02 2013 (HC)

Tej Kishan Sadhu Vs. State and anr.

Court : Delhi

..... the appellants are manufacturers of either the bottle or the beverage or both. there is another aspect of the matter. the central government in the exercise of their powers under section 3 of the essential commodities act, 1955 made fruit products order, 1955 (for short, the "fruit order"). it is not disputed that the beverage ..... association proposed an ethics committee for conducting an enquiry on 05.10.2012 and on 15.10.12, the bea society informed the complainant telephonically to be available before the ethics committee formed by the bea. thereafter, the complainant ..... the same brush along with the aforesaid accused.9) learned counsel further submitted that the date mentioned in the second cause of action i.e.25.10.2012, when the conference was held has an overt relevance, referring to the allegations made in the tion. learned senior advocate further submitted that the broadcast editors .....

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Apr 26 2013 (HC)

Union of India and ors. Vs. Doly Loyi

Court : Delhi

..... v.kameswar rao, j.1. the challenge in this writ petition by the petitioners is to the order/ judgment dated 07.03.2012 passed by the central administrative tribunal, principal bench, new delhi (the tribunal) in o.a no. 3716/2011, whereby the tribunal had allowed the ..... , the dpc proceedings could not have been put in sealed cover. even, if the sanction order issued with the approval of the finance minister, government of india, on 22.09.2008 is considered, it is seen that no sanction order was in place when the dpc ..... it cannot be countenanced. a single bench of this court had dealt with the similar issue in r.s srivastava vs. managing director and acting chairman, gic, 1999(5) slr 714.in this case, this court relying on union of india vs. k.v janakiraman 1991 (5) ..... , dated 31.05.2001, under section 120-b ipc read with section 13(2) & 13(1) (d) of prevention of corruption act, 1988. sanction to prosecute the respondent was accorded twice, one on 02.06.2006 and the other one on 25.09.2008. it .....

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Apr 25 2013 (HC)

Australia and New Zealand Banking Group Ltd. Vs. Tulip Telecom Ltd.

Court : Delhi

..... db was made aware of the cdr mechanism when the appeal was heard by it.25. an officer of ttl dealing with finance was present in the court. he explained that the current bank balance of ttl is only rs. 10 lakhs and that the ..... bank of india, indian overseas bank, punjab national bank, axis bank limited, idbi bank, canara bank, bank of baroda, dena bank, central bank of india, andhra bank, lic of india and others. it was stated that ttls failure to make payment to anz in terms of ..... is inexcusable that having filed an affidavit undertaking to make payments in terms of the agreement recorded in the order dated 21st november 2012, ttl made no effort to inform the court of its inability to honour that commitment.24. despite sufficient opportunities and time ..... be borne by anz. (v) the directors of ttl are directed to strictly comply with the requirements of section 454 of the act and rule 130 of the rules and furnish to the ol a statement of affairs in the prescribed form verified by an affidavit .....

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Apr 25 2013 (HC)

Australia and New Zealand Banking Group Ltd. Vs. Tulip Telecom Ltd. an ...

Court : Delhi

..... db was made aware of the cdr mechanism when the appeal was heard by it.25. an officer of ttl dealing with finance was present in the court. he explained that the current bank balance of ttl is only rs. 10 lakhs and that the ..... bank of india, indian overseas bank, punjab national bank, axis bank limited, idbi bank, canara bank, bank of baroda, dena bank, central bank of india, andhra bank, lic of india and others. it was stated that ttls failure to make payment to anz in terms of ..... is inexcusable that having filed an affidavit undertaking to make payments in terms of the agreement recorded in the order dated 21st november 2012, ttl made no effort to inform the court of its inability to honour that commitment.24. despite sufficient opportunities and time ..... be borne by anz. (v) the directors of ttl are directed to strictly comply with the requirements of section 454 of the act and rule 130 of the rules and furnish to the ol a statement of affairs in the prescribed form verified by an affidavit .....

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Apr 23 2013 (HC)

Delhi Chit Fund Association Vs. Union of India and anr.

Court : Delhi

..... treated as having an establishment in that territory; 4. section 66b provided for the charge of service tax on and after the finance act, 2012. that section is as follows:66. . charge of service tax on and after finance act, 2012 there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent on ..... of a foreman of a chit business constitute a taxable service.14. our attention was drawn on behalf of the petitioner to the education guide issued by the central board of excise and customs and particularly to paragraph 2.8 under the heading transactions only in money or actionable claims do not constitute service. paragraph 2.8 ..... the constitution in that capacity; or (c) the duties performed by any person as a chairperson or a member or a director in a body established by the central government or state governments or local authority and who is not deemed as an employee before the commencement of this section. explanation 2.for the purposes of this clause .....

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Apr 23 2013 (HC)

Commissioner of Central Excise and Service Tax Vs. Simplex Infrastruct ...

Court : Delhi

..... of the order dated 30.04.2007 passed by the commissioner of customs & central excise, raipur. 2 the only question which is sought to be raised in the present appeal is whether the definition of consulting engineer as appeared in section 65(31) of the finance act, 1994 as applicable to the period 1997-2001, includes a company or not. ..... the high court of delhi at new delhi % + judgment delivered on:23. 04.2013 ceac no.28/2012 commissioner of central excise & service tax ... petitioner versus simplex infrastructure & foundry works .... respondent advocates who appeared in this case: for the appellant : mr satish kumar, sr. standing counsel. for the ..... durrez ahmed honble mr justice vibhu bakhru judgment badar durrez ahmed, j (oral) cm no. 14721/2012 (exemption) allowed subject to all just exceptions. cm no. 14722/2012 (delay) the delay in filing the appeal is condoned. ceac 28 2012 & cm no. 14720/2012(stay) 1 this appeal has been filed on behalf of the revenue being aggrieved by the order .....

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Apr 18 2013 (HC)

indus Towers Limited Vs. Uoi and ors.

Court : Delhi

..... was taxed as a service provided in relation to support services of business or categories, in any manner under section 65 (105) (zzzq) of the finance act, 1994. it was contended that the same transaction which was treated as a taxable service cannot also be treated as a sale or deemed sale under the dvat ..... inter alia, was placed on the judgment dated 07.09.2011 of the karnataka high court reported as indus towers ltd. vs. deputy commissioner of commercial taxes enforcement, 2012 (285) elt 3 (kar), a judgment which disposed of several writ appeals filed by different petitioners of which the present petitioner was one. it was pointed out ..... act, unless the context otherwise requires, xxx (zc) sale with its grammatical variations and cognate expression means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration (not including a grant or subvention payment made by one government agency or department, whether of the central .....

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Apr 18 2013 (HC)

Vodafone Infrastructure Ltd. and ors. Vs. ---

Court : Delhi

..... court rejects the contention of the itd that the present petition cannot proceed for want of separate notice to the central government.36. the itd has apart from filing its objections on 24th august 2012 filed additional documents as well as an affidavit on 9th january 2013. further, in the court learned counsel for ..... substantive objection of the itd is that no separate notice was issued in the petition to the central government as contemplated under section 394a of the act which reads as under:394. notice to be given to central government for applications under sections 491 and 394: the tribunal shall give notice of every application made ..... respectively along with indus towers limited (indus), petitioner no. 4 (transferee company) have jointly filed this petition under sections 391 to 394 of the companies act, 1956 (act) seeking sanction of the scheme of arrangement (scheme) among them and their respective shareholders and creditors. a copy of the scheme is enclosed with the petition .....

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