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Capt. A.L. Fernandes Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)714

this decision has been nullified as a result of the insertion of Explanation to section 9(1)(ii) by the Finance Act, 1983, with retrospective effect from 1-4-1979.8. Shri Manohar Chudji, the learned Departmental Representative, appeared before us. It was … the facts of the present case.18. In the result, appeal of the assessee stands allowed.G.E. Veerabhadrappa, A.M.17th Jan., 1995I have gone through the order proposed by the learned Judicial Member. As I am not in a position

Gal Offshore Services Ltd. (Now the Great Eastern Shipping Company Ltd ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33AC, 33AC(1), 139(1) and 143(3); Finance Act, 1995; Direct Tax Laws (Second Amendment) Act, 1989; Finance Act, 1999 - Sections 9(1)

Reported in : (2009)221CTR(Bom)448; [2009]309ITR125(Bom)

actual carrying on of the business of operations of shipping in the year of claim;ii) Amendment brought by Finance Act, 1995 with effect from 1st April, 1996 is clarificatory and retrospective.iii) Circular No. 554 dated 12th December, 1994 clarifies … wherein it was held that the amendment to the Explanation to Sectionn 9(1)(ii) brought about by the Finance Act, 1999 was deliberately introduced with effect … justified in upholding the action of the lower authorities that the Appellant is not entitled to deduction under Section 33AC of the Act?2. Whether the Hon'ble Tribunal was justified in not considering the material on record and

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 … small amount of salary paid to its expatriate employees. The Assistant Commissioner issued a letter on 28th March, 1995, calling for information under section 133(6) of the Income Tax Act about the salary, etc., paid to expatriate

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (1997)224ITR203AAR

India AB Vs.Income Tax Act, 1961 - Sections 9(1), 28 to 44C, 44D, 115A, 195(2), 245R and 245R(2); Finance Act, 1995; Agreement for Advance Avoidance of Double Taxation Between India and Sweden - Articles 7, 7(3) and 13 1. … technical or consultancy nature, including the provision of services of technical or other personnel." and Explanation 2 to Section 9(1)(vii) of the Act which is in the following terms : "Explanation 2.--For the purposes of this clause, 'fees

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

to various years covered by the block assessment. We find that second proviso to Section 7(2) of the Finance Act, 1995, specifically provides that "the amount of income-tax computed in accordance with the provisions of Section 112 or 113 … consideration and treat it to be complete law. In this regards, reliance is placed on the following judgments: 9.2. The judgment of the Hon'ble Supreme Court in the case of Madurai District Central Co-operative Bank (supra) may

Shree Sanyeeji Ispat Pvt. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 4(1), 4(5), 4A, 5, 9(4), 65A and 74(3); Assam Sales Tax Act, 1947 - Sections 7; Jammu and Kashmir General Sales Tax Act - Sections 8B; Bihar Finance Act - Sections 7 and 7(3); Evidence Act - Sections 115; Uttar Pradesh Sales Tax Act, 1948 - Sections 4; Kerala General Sales Tax Act, 1963 - Sections 10; Karnataka Sales Tax Act, 1957 - Sections 8A; Customs Act, 1962 - Sections 25; Constitution of India - Article 299; Central Excise Rules, 1944 - Rule 8

Government issued notification, on April 4, 1994, in exercise of the powers under Section 7 of the Bihar Finance Act, whereunder the old industrial units, which had started production prior to April 1, 1993 but whose investments in … under said industrial policy, the petitioner-company submitted an application, on June 1, 1995, with all relevant documents and papers to the Director of Industries, Government … of tax by way of grant of relief from any date before the appointed day, i.e., July 1,1993. Section 9(4) of the AGST Act, 1993, conferred powers on the State Government to frame one or more schemes by

Sunrise Biscuits Co. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Government issued notification, on April 4, 1994 in exercise of the powers under Section 7 of the Bihar Finance Act, 1987 whereunder the old industrial units, which had started production prior to April 1, 1993, but whose investments … 1, 1993. Section 74(3)(f), which was inserted with effect from May 2, 1995 in the AGST Act, 1993, laid down that the provisions of the … tax by way of grant of relief from any date before the appointed day, i.e., July 1, 1993. Section 9(4) of the AGST Act, 1993, conferred powers on the State Government to frame one or more Schemes by

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also … similar technology, was only regulated by the Parliament for the first time through the Cable Television Networks (Regulation) Act, 1995, much after 1976. For all these reasons, it is clear that explanation 4 to section 9(1)(vi) of the

Sandeep Atmaram Parwal Vs. the State of Maharashtra and Others

Court : Mumbai

Subject : Criminal

Acts : Constitution of India - Article 22(5); Conservation of Foreign Exchange and prevention of Smuggling Activities Act, 1974 - Sections 3, 3(1), 3(2), 9, 9(1), 9(2) and 11

Reported in : 1996(4)BomCR451; 1997CriLJ111

1995, was also made by Mr. N. N. Mookerjee, Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi in his capacity as an officer specially empowered in that behalf by the … Act') : (1) Whether the detenu has a constitutional right to make a representation against the declaration under Section 9(1) of the COFEPOSA Act made by the officer specially empowered by the central Government (2) In a case

Shri Ashok Kumar Tyagi Vs. the Lokayukta and ors.

Court : Delhi

Subject : Civil

Acts : Delhi Liquor license Rules, 1976 - Rules 33, 33(1A) and 33(8); Delhi Liquor license Act - Sections 33(1A); Companies Act, 1956 - Sections 617; Municipal Corporation Act, 1957; Municipal Corporation (Amendment) Act, 1993; Punjab Excise Act - Sections 41; ; Delhi Lokayukta and Upalokayukta Act, 1995 - Sections 2 and 7; Delhi Co-operative Societies Act, 1972

Reported in : 2003IVAD(Delhi)669; 105(2003)DLT351; 2003(69)DRJ323

order observing that opening of this vend at the said place was contrary to rules. On 25.9.2002 the Finance Minister filed a detailed affidavit before the Lokayukta reiterating Government's stand that action of Excise Department in granting … an issue with respect to the powers and jurisdiction of the Lokayukta under the Delhi Lokayukta and Upalokayukta Act, 1995 ( hereinafter referred to as `the Act' for short). It may be mentioned at this stage itself that … of Chartered Accountants was not an educational institute within the meaning of Section 33(1A) of the Delhi Liquor license Rules. He concluded his affidavit by