Court : Karnataka
..... finance act no.2, act 14 with effect from 01.04.2015 to contend that the said amendment applies retrospectively being clarificatory in nature. learned counsel for the revenue placed reliance on the following judgments: (1) [a] commissioner of income tax vs. society of the sisters of st. anne ((1984) ctr 9) (2) lissie medical institutions vs. commissioner of income tax ((2012 ..... amount does not excluded from the condition of application of income for charitable purpose . 23. paragraphs 7.5, 7.5.1, 7.6 of central board of direct taxes circular reported in 371 itr 22 makes it clear that the said amendment shall take effect from 1.4.2015 and will accordingly ..... in the said judgment, while interpreting the proviso, whether to be applied retrospectively or prospectively, has considered the notes on clauses appended, the finance bill and the understanding of the central board of direct taxes in this regard. the apex court has also taken cognizance of the fact that the legislature is fully aware of .....
Tag this Judgment!Court : Karnataka
..... act inserted by the finance act no.2, act 14 with effect from 01.04.2015 to contend that the said amendment applies retrospectively being clarificatory in nature. learned counsel for the revenue placed reliance on the following judgments:12. lissie medical (1) [a]. commissioner of income tax vs. society of the sisters of st.anne ((1984) ctr9) (2) vs. commissioner of income tax ((2012 ..... amount does not excluded from the condition of application of income for charitable purpose .23. paragraphs 7.5, 7.5.1, 7.6 of central board of direct taxes circular reported in 371 itr22makes it clear that the said amendment shall take effect from 1.4.2015 and will accordingly apply ..... said judgment, while interpreting the proviso, whether to be applied retrospectively or prospectively, has considered the notes on clauses appended, the finance bill and the understanding of the central board of direct taxes in this regard. the apex court has also taken cognizance of the fact that the legislature is fully aware .....
Tag this Judgment!Court : Karnataka
..... sub-section [1a]. of section 192 shall pay, within the prescribed time, the tax deducted to the credit of the central government or as the board directs. as could be seen from these provisions, prior to passing of the finance act, 2008, the provisions of section 200 mandated that the amount of tax deducted should be paid to the credit of ..... 201, the provision 9 of section 200 has to be read along with section 201 of the act. the provisions of section 200 prior to the finance act, 2008 mandated that the amount of tax deducted should be paid to the credit of the central government within the prescribed time limit. it does not spell out about the person who has not ..... the central government. it does not speak about the person who has not deducted tax at source. if the said section 200 .....
Tag this Judgment!Court : Chennai
..... department has introduced a scheme called "kar vivad samadhan scheme - 1998" (hereinafter referred to as the scheme) in exercise of powers conferred under chapter iv of the finance (no.2) act, 1998. therefore, without prejudice to the appeal preferred, the vendor has chosen to avail the benefit of the scheme. accordingly, on 30.01.1999, the vendor ..... placed by department and rightly discharged the vendor. 7. in this context, reliance was placed on the decision in the case of (hira lal hari lal bhagwati vs. central bureal of investigation, new delhi) reported in (2003) (3) ctc 356 = 262 itr 466 (sc) wherein it was held that when the immunity certificate obtained under ..... before the 1st day of june 2007 the principal commissioner or commissioner may grant immunity from prosecution for any offence under this act or under the indian penal code (45 of 1980) or under any other central act for the time being in force. (4) the immunity granted to a person under sub-section (3) shall stand withdrawn .....
Tag this Judgment!Court : Delhi
..... (1) of section 64a to any duty of customs or excise on goods and as a legislation by incorporation section 83 of the finance act making applicable section 12b of the central excise act to service act, section 64a(1) is applicable to service tax. from the provisions as noted and the decisions of the larger benches it is evident ..... provided by stock-brokers, practising chartered accountants, practising cost accountants, security agencies, tour operators, event managers, travel agents etc. 16. in the decision reported as air 2012 sc 2829 rashtriya ispat nigam ltd.vs. m/s dewan chand ram saran it was held: 26. as far as the submission of shifting of tax liability is concerned ..... dda or government in respect of the demised premises payable by the lessor and discharge all its obligations well in time ?. 5. in cs (os) no.512/2012 meattles claimed to be the lessor of the demised premises bearing nos.3909-3912, hamilton road, mori gate, kashmere gate, new delhi measuring approximately 2700 sq.ft of .....
Tag this Judgment!Court : Mumbai
..... said section continued in clause (c) of the 1st proviso to section 127b(1), till 06-08-2014. it was only when section 127b(1) was amended, by finance (no.2) act, 2014, that reference to section 28ab ?, in clause (c) of the 1st proviso to section 127b(1) was substituted with section 28aa ?. 32. in the present case ..... determination of the duty under that section. (2) interest at such rate not below ten per cent and not exceeding thirty-six per cent per annum, as the central government may, by notification in the official gazette, fix, shall be paid by the person liable to pay duty in terms of section 28 and such interest shall be ..... / 31st january, 2013. in a nutshell, it is the case of the petitioners that after common investigation in the matter, three show cause notices dated 15th october 2012, 7th december, 2012 and 29th / 31st january, 2013 were issued to issued them. to settle the claims in these three show cause notices, the petitioners filed separate settlement applications before the .....
Tag this Judgment!Court : Jharkhand
..... suman, advocate --- 02/ 23.09.2015 heard counsel for the parties.2. petitioner seeks quashing of the departmental proceeding initiated vide resolution no. 239 dated 11.01.2012 and charge sheet issued thereunder containing six specific allegations of passing forged measurement bills in respect of narega projects bearing nos. 104/07-08, 105/07-08, 108 ..... is also in relation to six charges. the charges which are part of the departmental proceeding also do reflect not only allegations of criminal culpability, but acts of official misconduct in discharge of duties by the delinquent employee. nothing more needs to be observed at this stage on the merits of the allegations as ..... under rules 3(1)(a) and 3(1)(c) of the central civil services (conduct) rules against the officers mentioned in the note which included the respondent herein. ultimately, it appears that the charge memo was not put up for approval by the finance minister. therefore, it would not be possible to accept the submission of .....
Tag this Judgment!Court : Chennai
..... foreign trade, udyog bhawan, classifying that flexible intermediate bulk containers are covered under itc(hs) code 63 and not under itc(hs) code 39. the ministry of finance (department of revenue) central board of excise & customs, new delhi, in circular no.42/2011-cus., dated 22.09.2011, f.no.609/82/2011-dbk, also has settled ..... , chennai, for taking further necessary action. now, the learned cestat also in its order, dated 03.08.2015, in appeal nos.e/76/2011 and e/146/2012 categorically has held that flexible intermediate bulk containers (fibc) is rightly classifiable under 6305 3200 and not under 39232990. accordingly, the learned cestat has further found that there ..... [one month].]. till the date of payment of such drawback. [(2)where any drawback has been paid to the claimant erroneously or it becomes otherwise recoverable under this act or the rules made thereunder, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback .....
Tag this Judgment!Court : Mumbai
..... means , a child belonging to, - (i) the scheduled caste, the scheduled tribe; and (ii) child with disability; defined in section 3 and 4 of amended act, 2012. (c) child belonging to weaker section ? means a child including a child belonging to the vimukta jatis and nomadic tribes (vjnt), other backward classes (obc) and special ..... school till the completion of elementary education. chapter iii deals with the duties of appropriate government, local authority and parents ? to establish school, sharing of finance and other responsibility. section 8 describes duties of appropriate government and local authorities, including to ensure that the children belonging to weaker section ? and the ..... be required by the appropriate government or the local authority, as the case may be. ? 8. the rte central rules 2010 are framed by central government in view of section 38 of the rte act. chapter v of these rte rules describe responsibilities of schools and teachers ? with regard to the admission of .....
Tag this Judgment!Court : Kerala
..... coming to w.a.no.1675 of 2015, the said appeal having been filed by the appellant, who claims to have submitted an application for seeking admission in the central admission process, the grievance raised in the appeal has come to an end. therefore, w.a.no.1675 of 2015 is also dismissed as infructuous. wa.1663,1675 & ..... .6.2015 it is clearly mentioned that the college established in the kaviyoor grama panchayat is the college under the direct control of the university in self financing stream. section 46 of the act provides for university fund, whereas section 48 provides for annual estimates of income and expenditure. sections 48 and 49 of the ..... start the college in the academic year 2015-16 itself, hence, the power under section 10(17) of the act has been exercised by the vice chancellor, so that allotment of candidates to the under graduate programme through the central administration procedure (cap), 2015 be completed. on 6.7.2015, the vice chancellor issued an order modifying the earlier .....
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