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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 … tax as required to be deducted by or under the provisions of Chapter XVII-B, the liability to penalty arises unless such failure is proved to … the appeals preferred by the assessees against the common order of the Commissioner (Appeals) for the financial years 1989-90 to 1994-95 confirming the penalties levied under section 271C of the Income Tax Act, 1961. Since the facts

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … v. Collector of Central Excise, Calcutta 1994 (74) ELT 22 59Collector of Central Excise v. Ambalal Sarabhai Enterprises, 1989 (43) ELT 214 60.Union Carbide India Ltd. v. Union of India and Ors. (1986) 2 SCC 547 61. … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … duty paid on tower parts, green shelter, printers and office chairs ? 2. Whether in the facts and circumstances of the case, the Appellate Tribunal

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

which may be fastened on the Petitioner by the said amendments cannot be sustained by the provisions of Chapter II of the Act which provides the 'Basis of Charge'. Hence, the said liability is penal or quasi-punishment in … that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … by-products' occurring in the said Section 26 of Maharashtra Act 9 of 1989 and the authorities concerned shall rework assessments as if that law had

Madura Coats Limited Vs. Central Board of Excise and Customs and Commi ...

Court : Chennai

Subject : Excise

Acts : Constitution of India - Article 226

Reported in : 2004(163)ELT164(Mad)

under Chapters 52 to 55 of the HSN depending upon the textile material prior to use. Under the Finance Act, 1989, Chapter Note 2(c) of Chapter 59 was inserted indicating that such cloth would be classifiable under Clause 59.03. The … the provisions contained in Section 37B of the Central Excise Act (hereinafter called as 'the Excise Act'), Note 2 of Chapter 59 of the Central Excise Tariff Act (hereinafter called as 'the Tariff Act') and Article 14,

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 2, 65, 65(10), 65(19), 65(20), 65(22), 65(23), 65(48), 66, 66(3), 67 and 67(1); Finance Act, 1997; Constitution of India - Articles 14, 248, 248(1) and 366(29A); Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Societies Registration Act; Expenditure Act; Tamil Nadu General Sales Tax Act; Tamil Nadu General Sales (Amendment) Act, 1984; Central Provisions and Berar Regulation of Letting of Accommodation Act, 1964; Central Provisions and Berar Letting of House and Rent Control Order, 1949; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938

Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

the services were being offered. 4. The 'services' offered by 'mandap-keepers' were included for the first time by Chapter VI of the Finance Act, 1997. Some of the relevant provisions in that Chapter are as follows : … validity of and Section 116 of the amendment Act 32 of 1994 is being challenged. 3. By the Finance Act, 1994, the 'service sector' was brought under the taxnet for the first time. The said Act was amended-from … buildings', which is covered by entry 49 of the State List (List II) of the Seventh Schedule to the Constitution of India. Learned counsel argued

Hdfc Bank Ltd. and anr. Vs. Kishore K. Mehta and ors.

Court : Mumbai

Subject : Civil

Acts : Presidency-Towns Insolvency Act, 1909 - Sections 9, 9(1), 9(2), 9(3) and 9(5); Recovery of Debts Due to Banks and Financial Institutions Act, 1994 - Sections 17, 17A, 17(1), 18, 19, 19(1), 19(4), 19(7), 19(12), 19(13), 19(17), 19(18), 19(19), 19(22), 20, 21, 22, 22(2), 23, 24, 25 to 30, 31A, 34, 34(1) and 34(2); Companies Act, 1956 - Sections 529A; Limitation Act; Income Tax Act, 1961; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Uttar Pradesh Public Monies (Recovery of Dues) Act, 1972; Rajasthan Relief Undertakings (Special Provisions) Act, 1961; Ren

Reported in : 2008(6)BomCR340

go into the said questions relating to the liability and the recovery except as provided in the Act.23. Chapter II of the RD Act deals with the subject of establishment of Tribunal and Appellate Tribunal. The provisions in … shall be in addition to, and not in derogation of the Industrial Finance Corporation Act, 1948, the State Financial Corporations Act, 1951, the Unit Trust … Act, 1984, the Sick Industrial Companies (Special Provisions) Act, 1985 and the Small Industries Development Bank of India Act, 1989.34. The Debts Recovery Tribunal (Procedure) Rules, 1993 prescribes elaborate procedure for processing the application as well as presentation

Prithviraj Chouhan Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 234A, 234B; Finance Act, 2001 - Sections 254 and 254(2)

Reported in : [2004]267ITR450(MP)

1 has been substituted in Section 234B of the Act with effect from April 1, 1989, by the Finance Act, 2001. The said Explanation has been made effective retrospectively with effect from April 1, 1989. By this Explanation … as reduced by the amount of tax deducted or collected at source in accordance with the provisions of Chapter XVII of any income, which is subject to such deduction or collection. So by legal fiction Explanation 1 … KRISHI BHUMI HADAPNE SAMBANDHI KUCHAKRON SE PARITRAN TATHA MUKTI ADHINIYAM [3/1977]. Section 2: Writ appeal Maintainability from order of single Judge-When permissible Held, Maintainability of

Brook Crompton Greaves Ltd. Vs. the Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)105ITD146(Pune.)

the Circular No. 794, dated 09.08.2000, being Explanatory Notes on the provisions relating to Direct Tax Acts in Finance Act, 2000. This Circular explains the provisions of Section 115JA in paragraph 43. In paragraph 43.5. it is inter-alia … on Circular No. 559 dated 04.05.1990, being the Explanatory Notes on the provisions of Direct Tax Law (Amendment) Act, 1989. In regard to deduction under Section 80 HHC, it was inter-alia mentioned that under the old provisions of … computed after applying all the provisions of the Act leading up to Chapter VIA and this includes the provisions mentioned in Sections 71 and 72 … provisions of Section 80HHC is deductible under the aforesaid Clause (iv), and ii) the computation of deduction under Clause (iv) has to be made Under

The Assistant Commissioner of Income Tax, Chennai. Vs. Australian Food ...

Court : Supreme Court of India

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 132, 158BD, 158BB(1)(c), 139(1), 132, 132A, 210(1), 143

in Chapter XIV-B come into play. This chapter, consisting of sections 158B to 158BH was inserted by the Finance Act, 1995 with effect from 1.07.1995. The heading of Chapter XIV-B reads “Special Procedure for Assessment of Search Cases”. … year, the tax on such income shall be payable by deduction  [Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-6- 1988.][or collection] at source or by advance payment [Inserted by the Finance Act, 2002, w.e.f. 1-6-2002.] … is chargeable to tax and not on the total income itself.21. Section 2(45) of Act defines “total income” as-“total income” means the total amount of

Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)246

Revenue to challenge its correctness in the case of other assessees, without just cause. No doubt, by the Finance Act, 2008, Section 268A has been inserted with retrospective effect from 1st April, 1999 as under:268A. Filing of appeal … allowed to attain finality.(ii) It would also be pertinent to mention here itself that for the asst. yr. 1989-90, the AO while framing/finalizing the assessment for the said assessment year under Section 16(3) of the Act, has … application for reference by any IT authority under the provisions of this chapter.(2) Where, in pursuance of the orders, instructions or directions issued under Sub-section