TaxTMI 
TaxTMI 
2018 (5) TMI 1367
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.... NO.8428/2011, C.A. NO.9022/2011, C.A. NO.9026/2011, C.A. NO.9028/2011, C.A. NO.9031/2011, C.A. NO.9030/2011, C.A. NO.1459/2012, C.A. NO.1461/2012, C.A. NO.1460/2012, C.A. NO.9589/2011, C.A. NO.1232/2012, C.A. NO.11358/2011, C.A. NO.306/2012, C.A. NO.305/2012, C.A. NO.307/2012, C.A. NO.2621/2012, C.A. NO.308/2012, C.A. NO.216/2012, C.A. NO.11195/2011, C.A. NO.2143/2012, C.A. NO.2057/2012, C.A. NO.2738/2012, C.A. NO.1233/2012, C.A. NO.300/2012, C.A. NO.2059/2012, C.A. NO.2597/2012, C.A. NO.1035/2012, C.A. NO.1456/2012, C.A. NO.2740/2012, C.A. NO.846/2012, C.A. NO.2192/2012, C.A. NO.2193/2012, C.A. NO.2194/2012, C.A. NO.1031/2012, C.A. NO.3402/2012, C.A. NO.3802/2012, C.A. NO.2195/2012, C.A. NO.1479/2012, C.A. NO.1475/2012, C.A. NO.2739/2012,....
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...., Ms. Saudamini Sharma, Adv., Mr. B. Krishna Prasad, AOR, Mr. Ruchir Bhatia, Adv., Mr. Bhargava V. Desai, AOR, Mr. Akshat Malpani, Adv., Mr. Pranab Kumar Mullick, AOR, Mr. Pratiush Pratik, Adv., Mr. Pranab Kumar Mullick, AOR, Ms. Soma Mullick, Adv., Mr. Niraj Singh, Adv., Mr. Sebat Kumar Deuria, Adv., for M/S. Mitter & Mitter Co., AOR, Mr. P. S. Sudheer, AOR, Ms. Shruti Jose, Adv., Mr. M. R. Shamshad, AOR, Mr. Aditya Samaddar, Adv., Ms. Rimjhim Naudiyal, Adv., Mr. L. Badri Narayanan, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Karan Sachdev, Adv., Mr. Victor Das, Adv., Ms. Apeksha Mehta, Adv., Mr. M. P. Devanath, AOR, Mr. Bharat Bhushan, AOR, Mr. Balaji Srinivasan, AOR, Mr. Jay Savla, AOR, Mr. Santosh Kumar Tripathi, AOR, Mr. Y. Raja Gopala Ra....
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.... Mr. Ankur Mittal, AOR, Ms. N. Annapoorani, AOR, Mr. Sanjay Jain, AOR, Ms. Jyoti Mendiratta, AOR, Mr. Chirag M. Shroff, AOR, Mr. Kavin Gulati, Sr. Adv., Ms. Ruby Singh Ahuja, Adv., Ms. Deepti Sarin, Adv., Mr. Sahil Monga, Adv., Mr. Nakul Gandhi, Adv., Mrs. Manik Karanjawala, Adv., for M/S. Karanjawala & Co., AOR, Mr. Jay Savla, AOR, Ms. Renuka Sahu, Adv., Mr. Jasdeep Singh Dhillon, Adv., Mr. Prabhat Chaurasia, Adv., Mr. Saurabh Kirpal, Adv., Mr. Jay Savla, AOR, Ms. Renuka Sahu, Adv., Mr. Jasdeep Singh Dhillon, Adv., Mr. Prabhat Chaurasia, Adv., for M/S. M. V. Kini & Associates, AOR, Mr. Krishan Kumar, AOR, Mr. Anil Kumar Tandale, AOR, Mr. A.K. Singla, Sr. Adv., Mr. Pankaj Gupta, AOR, Ms. Asha Gopalan Nair, AOR, Mr. Ajit Kumar Sinha, Sr. Adv....
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....s has been advanced before us on behalf of the individual Assessees. However, the arguments advanced may indicate that even if there is no direct nexus there may be an indirect one. Whether such indirect connection or relation would be of any relevance to decide the issue of legislative competence appears to be pending before a nine judges Bench of this Court on a reference made in an order in Mineral Area Development Authority and others vs. Steel Authority of India and others 1. The questions referred are extracted below: "1. Having heard the matter(s) for considerable length of time, we are of the view that the matter needs to be considered by a Bench of nine Judges. The questions of law to be decided by the larger Bench are as ....
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....ement Ltd. v. State of T.N.[(1990) 1 SCC 12]? 6. Whether "taxes on lands and buildings" in List II Entry 49 of the Seventh Schedule to the Constitution contemplate a tax levied directly on the land as a unit having definite relationship with the land? 7. What is the scope of the expression "taxes on mineral rights" in List II Entry 50 of the Seventh Schedule to the Constitution? 8. Whether the expression "subject to any limitations imposed by Parliament by law relating to mineral development" in List II Entry 50 refers to the subject-matter in List I Entry 54 of the Seventh Schedule to the Constitution? 9. Whether List II Entry 50 read with List I Entry 54 of the Seventh Schedule to the Constitution const....