Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    EOUs face automated Import Rules from 17.09.2024 -...     TaxTMI    Steel Extending validity of customs valuation rules...     TaxTMI    Relaxations for employee benefit trusts, aligned...     TaxTMI    New SEBI circular relaxes rules for REITs, enables...     TaxTMI    Phased rollout of quality standards for low-voltage...     TaxTMI    Virtual Hearings Mandatory: CBIC Reinstates Video...     TaxTMI    Apex Court upholds validity of extension of GST...     TaxTMI    Builders wrongly claimed before Appellate Tribunal...     TaxTMI    Deductions, expense allocation & miscellaneous...     TaxTMI    Foreign airline's code-sharing income from India...     TaxTMI    Reopening of assessment after 4 years and addition...     TaxTMI    Trade officials wrongly denied export benefits due...     TaxTMI    License Revoked Without Proper Notice 's license...     TaxTMI    Settling shareholder feud, ensuring company...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Environment and health cess - Retrospective effect of ...

Case Laws     VAT and Sales Tax

April 2, 2014

Environment and health cess - Retrospective effect of notification is valid only when it has been issued within legislative powers - The words “time to time” does not empower the government of issue retrospective notification - SC

View Source

 

← Previous Next →

 

You may also like:

  1. Final antidumping duty imposed after expiry of provisional notification with retrospective effect is valid

  2. Allowability of Education cess paid - in the Finance Bill, 2022 introduced in the Parliament an amendment to Section 40 was proposed by insertion of Explanation 3 with...

  3. The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

  4. Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

  5. Amendment in notification - retrospective effect or prospective? - A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing...

  6. 100% EOU - purchase of certain machinery from another 100 % EOU - Effective date of amendment - From the date of notification or from retrospective effect - The...

  7. Effect of Notification - Retrospective or Prospective effect - CENVAT Credit - capital goods - The Circular as relied upon by the Department to give this Notification a...

  8. Validity of customs notification - anti-dumping duty - sunset review - If the contention of the appellant that the notification has to be issued during the life time of...

  9. Charging enhanced rate of duty on the consignments in question on the basis of the impugned notification No. 103/2020-Customs (N.T.) dated 29th October, 2020 -...

  10. Power of the State to rescind the notification with retrospective effect - doctrine of promissory estoppel - The question of future revenue loss would not arise as the...

  11. The case involved the taxability of health care services related to Stem Cell/Umbilical Cord Blood Banking. The issue was whether these services fell under the Negative...

  12. Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education...

  13. The Notification approves 'Amul Research and Development Association' for research in 'Scientific Research' under the provisions of section 35 of the Income-tax Act,...

  14. The case involved a dispute regarding the refund of Cenvat duty on education cess and secondary & higher education cess. The appellant, registered in Jammu & Kashmir,...

  15. Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...
A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...
A: Department cannot pass an order on the dated personal hearing
A: How to register a Company in India: A Step-by-Step Guide for 2024
C: Clarifications on the applicability of concessional duty under IGCR Ru...
C: Withdrawal of Master Circular on issuance of No Objection Certificate ...
C: Mandatory additional qualifiers in import declarations in respect of c...
C: Implementation of automation in the Customs (Import of Goods at Conces...
N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...
N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...
H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...
H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.
H: Taxability of Additional Surcharge by Electricity Distribution Company...
H: Transport agency's bundled services disqualify it from GST exemption f...
H: Compensation for surrendering intellectual property rights treated as ...
H: Cooperative society eligible for tax deduction on interest from cooper...
H: Taxman overreached by turning limited scrutiny into wide-ranging probe...
H: TDS credit limited to income in return, excess related to past years' ...
H: Genuine anonymous donations not taxable. Grants not income if utilized...
H: Property investment source verification not valid grounds for reopenin...
H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...
H: Foreign tech firm wins case: No permanent establishment or royalty tax...
H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...
H: Freight charges paid to foreign shipping co. not taxable royalty or ch...
H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
F: assessment order
F: Transfer of ITC without filing ITC-02
A: Electronic Liability Register
A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...