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Hindalco Industries Ltd. Vs. Income Tax Officer
Income Tax Appellate Tribunal ITAT Mumbai
Nov-25-2003
Direct Taxation
(2004)85TTJ(Mum.)71
wrong. It ought to have been placed along side Section 48, as has since been done by the Finance Act, 1987, w.e.f. 1st April, 1988. By the said Act, Section 80T has been omitted and its provisions with certain … up a one million tonnes capacity steel plant on 7th May, 1993 for a consideration of US $ 79,500. The company remitted the said consideration in three equal instalments of US $ 26,500 on 30th July, 1990,
Tag this Judgment! AI Brief & AskHindalco Industries Ltd. Vs. the Income-tax Officer (Tds)
Income Tax Appellate Tribunal ITAT Mumbai
Nov-25-2003
Direct Taxation
(2004)91ITD64(Mum.)
wrong. It ought to have been placed along side Section 48, as has since been done by the Finance Act, 1987, with effect from April 1, 1988. By the said Act, Section 80T has been omitted and its provisions … in the said cases; 13. The learned Departmental Representative submitted that there is no dispute regarding US $ 79,500 on which the assessee himself had deducted tax for the technical services rendered by Raytheon. The learned DR
Tag this Judgment! AI Brief & AskSuvardhan Vs. Assistant Commissioner of
Income Tax Appellate Tribunal ITAT
Dec-22-1997
Direct Taxation
(1998)67ITD104(Bang.)
of section 2(47)(b) and, thus, there is no liability of capital gains tax. Section 45(4) inserted by the Finance Act, 1987, with effect from 1-4-1988, also provides that transfer of capital asset is a sine qua non for the … the case of CIT v. Dewas Cine Corpn. [1968] 68 ITR 240, CIT v. Bankey Lal Vaidya [1971] 79 ITR 594 and in Malabar Fisheries Co. v. CIT [1979] 120 ITR 49, it was clear that on
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Zee Telefilms Ltd. and Star India Vs. Commissioner of Central Excise
Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Feb-13-2006
Service Tax
(2006)(110)ECC582
calculated by reference to the appropriate rate card.2.3 Extract of the relevant statutory provision of Chapter V of Finance Act, 1994 relating to advertising agency service, as they exist, at the material time are: advertising agency" means, any … on this one question: Was the show cause notice dated 27th August, 1987 beyond time?. The period in question is 23th August, 1982 to 28th … 1944 provides that notwithstanding anything containing in the penal provisions of Section 76, Section 77, Section 78 and Section 79 no penalty shall be imposable on the assessee for any failure referred to in the said provisions if
Tag this Judgment! AI Brief & Askincome-tax Officer Vs. Tube Investments of India Ltd.
Income Tax Appellate Tribunal ITAT Madras
Oct-26-1989
Direct Taxation
(1990)32ITD172(Mad.)
accretions during the assessment years 1977-1978 to 1982-83 came to Rs. 30,50,000. In 1983-84 under the provisions of Finance Act, 1984, Sections 40A(9), (10) and (11) are inserted. These provisions are retrospective in operation and the Legislature made … available with the assessee-trust out of the contribution made by it. It is also contended that as per Section 79 of the Indian Trusts Act, no trust can be revoked by the author so as to defeat or
Tag this Judgment! AI Brief & AskJoint Commissioner of Income-tax Vs. Montgomery Emerging Markets Fund
Income Tax Appellate Tribunal ITAT Mumbai
Mar-29-2006
Direct Taxation
(2006)100ITD217(Mum.)
The source will be the asset itself. The CIT(A) further referred to the amendment brought in by the Finance Act, 1987 (No. 2 of 1987) with effect from 1 -4-1988. According to the CIT(A), as per the said amendment, … Mumbai passed on 23-11 -1998 and 12-2-2000, respectively. The appeals do arise out of the assessments completed under Section 143(3) of the Income-tax Act, 1961.2. These two appeals are placed before this Special Bench to consider and
Tag this Judgment! AI Brief & AskRikhabchand M. Lalwani (Huf) Vs. Joint Commissioner of Income Tax
Income Tax Appellate Tribunal ITAT Pune
Jul-31-2003
Direct Taxation
(2003)81TTJ(Pune.)964
Supreme Court. According to the AO, the provisions of Section 45(5) was inserted in the Act by the Finance Act, 1987 w.e.f. 1st April, 1988. In his opinion, the provisions of Section 45(5) provide that the money received by … Housing & Land Development Trust Ltd. (1986) 161 ITR 524 (SC), Smt. Gulabsundri Bapna v. Dy. CIT (2001) 79 ITD 455 (Del-Trib), Asstt. CIT v. Smt. Mangala S. Mutha (ITA No. 315/Pn/1995, dated July, 2002), CIT v.
Tag this Judgment! AI Brief & AskEstate of Late Shri Dharambir
Income Tax Appellate Tribunal ITAT Mumbai
Oct-14-2003
Land Acquisition
(2005)95ITD83(Mum.)
compensation was received. However, it was also deleted by Direct Tax Laws (Amendment) Act, 1987. Then as per Finance Act, 1987 section 45(5) was introduced having clauses (a) and (b). After the insertion of this section there was no scope … also cited a decision to ITAT Delhi in the same Smt. Gulab Sundari Bapna v. Dy. CIT (2001) 79 ITD 455 (Del) and distinguished the same. He was of the view that the enhanced compensation was not
Tag this Judgment! AI Brief & AskHaroon M. Adam Vs. State of West Bengal and ors.
Sales Tax Tribunal STT West Bengal
Oct-08-1999
Land Acquisition
(2001)121STC134Tribunal
of the Calcutta Gazette, published on March 31, 1999 regarding amendments to 1994 Act through the West Bengal Finance Act, 1999. One of the amendments was regarding sugar other than indigenous sugar. By the said amendment, provision was … 1. In this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, which is in the nature of a writ application under Article 226 of the Constitution of India, the … 1, 1995, sugar manufactured or made in India is tax-free under entry 79 of Schedule I read with Section 24 of the 1994 Act. By
Tag this Judgment! AI Brief & AskDeputy Commissioner of Vs. Maharashtra Scooters Ltd.
Income Tax Appellate Tribunal ITAT Pune
Feb-05-1997
Direct Taxation
(1997)61ITD12(Pune.)
tax disincentive by denying deduction in respect of a statutory liability which is not paid in time. The Finance Act, 1987, inserted a proviso to section 43B to provide that any sum payable by way of tax or duty,
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