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Sedco Forex International Drill. Inc. and ors. Vs. Commissioner of Inc ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4(1), 5(2), 9, 9(1) and 119; ;Finance Act, 1999 - Sections 9(1); ;Finance Act, 1983

Reported in : AIR2006SC428; (2005)199CTR(SC)320; [2005]279ITR310(SC); JT2005(5)SC639; (2005)12SCC717

it stood then, could not be invoked.8. To overcome this decision, Section 9 (1)(ii) was amended by the Finance Act, 1983 with effect from 1.4.1979 to include an Explanation to Section 9(1)(ii) which read as follows:-'Explanation-For the removal of

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services rendered

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

section as 'salary earned in India' An Explanation was added to Section 9(1)(ii) of the Income-tax Act by Finance Act, 1983, which was inserted with effect from April 1, 1979, as follows :'For the removal of doubts, it is

Commissioner of Income-tax Vs. 1. S. R. Patton. (i. T. R. No. 173 of 1 ...

Court : Kerala

Subject : Direct Taxation

Reported in : (1992)92CTR(Ker)197; [1992]193ITR49(Ker); [1992]65TAXMAN472(Ker)

should remember that an Explanation has been added to section 9(1)(ii) of the Income-tax Act, 1961, by the Finance Act, 1983. The said Explanation is inserted with effect from April 1, 1979, and runs as follows :'Explanation. - For

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

as 'salary' earned to India An Explanation was added to section 9(1)(ii) of the Income Tax Act by Finance Act, 1983 which was inserted with effect from 1-4-1979 as follows :'Explanation.For the removal of doubts, it is hereby declared

Commissioner of Income Tax Vs. Halliburton Offshore Services Inc.

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9(1), 17(2), 191, 192, 208, 209, 209(1) and 234B; Finance Act, 1999; Finance Act, 1983

Reported in : (2004)192CTR(Uttranchal)507

services in India. In this connection it may be noted that the Explanation to Section 9(1)(ii) introduced by Finance Act, 1983 refers to what constitutes 'income earned in India'. This Explanation was introduced by Finance Act, 1983, w.e.f. 1st

Cit Vs. R.T. Lawrence

Court : Allahabad

Subject : Direct Taxation

Reported in : [2005]144TAXMAN168(All)

and in the circumstances of the case, the Tribunal was right in holding that the Explanation inserted by Finance Act, 1983 with effect from 1-4-1979 to section 9(1)(ii) could not be applied to assessment earlier to the assessment year

Commissioner of Income Tax Vs. Andre Perrian

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9(1) and 256(1); Finance Act, 1983

Reported in : (2005)198CTR(All)410

case of Sedco Forex International Drilling Co. Ltd. (supra). The Explanation to Section 9(1)(ii) was introduced by the Finance Act, 1983 w.e.f. 1st April, 1979. The Explanation was introduced to get over the judgment of the Gujarat High Court

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the validity of the aforesaid provisions is coupled

Commissioner of Income-tax Vs. Goslino Mario and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Finance Act, 1983; Income Tax Act, 1961 - Sections 5, 9(1), 10(14), 15, 17(2), 143(3) and 256(1)

in law in holding that the Explanation added to Section 9(1)(ii) of the Income-tax Act, 1961, by the Finance Act, 1983, with retrospective effect from April 1, 1979, was only procedural in nature and as such applicable to the