Advanced Search Results
Sedco Forex International Drill. Inc. and ors. Vs. Commissioner of Inc ...
Supreme Court of India
Nov-17-2005
Direct Taxation
Income Tax Act, 1961 - Sections 4(1), 5(2), 9, 9(1) and 119; ;Finance Act, 1999 - Sections 9(1); ;Finance Act, 1983
AIR2006SC428; (2005)199CTR(SC)320; [2005]279ITR310(SC); JT2005(5)SC639; (2005)12SCC717
It was further submitted that the amendment to the Explanation to Section 9(1)(ii) was brought about by the Finance Act 1999 and was retrospective since it was clarificatory. It was also stated that the issue whether a statute is … of the Act the total income of the previous year of every person is subject to income tax. Section 5(2) defines the scope of total income as far as non residents are concerned, 'as all income from whatever
Tag this Judgment! AI Brief & AskCommnr. of Customs, Central Excise, Noida Vs. Punjab Fibres Ltd., Noid ...
Supreme Court of India
Feb-14-2008
Excise
Central Excise Act, 1944 - Sections 35, 35(1), 35C, 35E(3), 35G, 35H and 35H(1); Finance Act, 1999 - Sections 128; Limitation Act, 1963 - Sections 5; General Clauses Act; Motor Vehicles Act, 1939 - Sections 110 and 110A(3)
2008(125)ECC195; 2008(151)LC195(SC); 2008(223)ELT337(SC); JT2008(2)SC458; 2008(2)SCALE469; (2008)3SCC73; [2008]13STT112; 2008(2)Supreme12
of law arising from such order of the Tribunal.3. Section 35H was substituted by Section 128 of the Finance Act, 1999. The High Court dismissed the reference application holding that it had no power to condone the delay in … which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the 'Limitation Act') can be availed for condonation of delay.
Tag this Judgment! AI Brief & AskCommissioner of Income-tax and anr. Vs. Sedco Forex International Dril ...
Uttaranchal
Oct-09-2003
Direct Taxation
Income Tax Act, 1961 - Sections 2(45), 5, 9, 9(1), 17, 17(2), 209(1) and 234B; Finance Act, 1983; Finance Act, 1999
(2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)
finds support from the substituted Explanation introduced by the Finance Act of 1999. It was further argued that the non-resident company (employer) is taxable on … as non-residents are concerned, is taxable. That similarly, under Section 9(1)(ii) read with the Explanation (introduced by the Finance Act of 1983, with effect from April 1, 1979), income payable for service rendered in India is regarded as … right to receive accrues would be the place where income becomes chargeable. That this is the position under Section 5 of the Act. That however Section 9 is an extension to Section 5. That under Section 9(1)(i) income
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.
Karnataka
Sep-30-2009
Direct Taxation
Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141
(2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)
in Sub-section 42-C of Section 2 of the Act only with effect from 1-4-2000, as inserted by the Finance Act 1999 and which reads as under:2(42-C) 'Slump sale' means the transfer of one or more undertakings as a result … of this Court in the case of Kwauty Biscuits Limited v. Commissioner of Income Tax : 243 ITR 519 and with the Income Tax Appellate Tribunal having dismissed the appeal of the revenue being of the view
Tag this Judgment! AI Brief & AskHilltop Holdings India Ltd. Vs. Commissioner of Income Tax and ors.
Kolkata
May-18-2005
Direct Taxation
Income Tax Act, 1961 - Sections 116, 139(5), 143(1), 143, 143(2), 143(3), 154, 154(1), 156, 246, 263, 264 and 264; ;Ministerial Act; ;Finance Act, 1994; ;Direct Tax Laws (Amendment) Act, 1987; ;Finance Act, 1991 - Section 143; ;Income Tax Act, 1922 - Section 33B(1); ;Finance Act, 1987 - Section 143(1); ;Finance Act, 1999 - Section 143(5)
(2005)3CALLT409(HC),(2005)197CTR(Cal)619,[2005]278ITR501(Cal)
think fit.Respondent's contention :5. On the other hand, Mr. Shome contended that the Act was amended by the Finance Act, 1999, w.e.f. 1st of June, 1999, by omitting Sub-section (5) and the Explanation to Section 143. Therefore, without the
Tag this Judgment! AI Brief & AskCommissioner of C. Ex. Vs. Saktigarh Textile Industries Pvt. Ltd.
Kolkata
Dec-16-2004
Excise
Limitation Act, 1963 - Sections 3, 4, 5, 24 and 29(2); ;Central Excise Act, 1944 - Sections 35G, 35G(1), 35G(3), 35H and 35(1); ;Finance Act, 1999 - Sections 35H; ;Foreign Exchange Regulation Act, 1973 - Section 54; ;Foreign Exchange Management Act, 1999 - Sections 35, 112, 128 and 130A; ;Income Tax Act - Sections 256 and 256(2); ;Customs Act, 1962 - Section 130(3); ;Wealth Tax Act, 1957 - Sections 35H and 27(2); ;Limitation Act, 1908 - Sections 3, 5 and 5(9); ;Representation of Peoples Act, 1951 - Sections 81, 82, 86 and 117; ;Uttar Pradesh Sales Tax Act, 1948 - Section 10; ;Arbitration Act, 1940; ;Arbitration and Conciliation Act, 1996 - Section 34; ;Andhra Pradesh (Telan-gana areas) Tenancy and Agricultural Lands Act, 1950; ;Code of Civil Procedure (CPC) - Section 151
2005(188)ELT8(Cal)
Section 35H of the Central Excise Act, 1944 and points out that this Section 35H was inserted by Finance Act, 1999 replacing the earlier provisions where the period of limitation was less than the period of limitation provided in … the respondent, has raised a very interesting point on a question of law as to the applicability of Section 5 of the Limitation Act in order to assail the maintainability of the application for condonation of delay in
Tag this Judgment! AI Brief & AskCommissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.
Delhi
Aug-28-2009
Service Tax
Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227
(2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)
in respect of such matters as are specifically provided in this Act.7. Section 35G was introduced by the Finance Act, 1999 with effect from 11.5.1999 and Finance Act, 2003 with effect from 14.5.2003. We are concerned mainly with Sub-section
Tag this Judgment! AI Brief & AskD.D. Shah and Brothers Vs. Union of India (Uoi) and anr.
Rajasthan
Jul-18-2005
Direct Taxation
Income Tax Act, 1961 - Sections 2(1A), 10(1), 35B(1A), 80IA, 80IA(4), 80IA(5), 80IA(6), 80IB, 80IB(2), 80IB(4), 80HH and 80HH(2); Rajasthan Sales-tax Act, 1954; Finance Act, 1999; Finance Act, 1961; Kerala General Sales tax Act, 1963; Central Sales-tax Act, 1956 - Sections 8(1), 8(3) and 8(3)(1); Central Sales-tax Rules - Rule 13; Tea Act, 1953 - Sections 3, 4 and 16A; Uttar Pradesh Sales-tax Act; Karnataka Sales Tax Act, 1957; Central Excise Act; Madhya Pradesh General Sales-tax Act, 1958 - Sections 2; Finance Act, 1978 - Sections 2(7); Finance Act, 1966 - Sections 2(5); Finance Act, 1967
(2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425
the special appeal.7. Section 80IB, under which the assessee has claimed deduction, was substituted for Section 80IA vide Finance Act, 1999, w.e.f. 1st April, 2000. Prior to its enactment, Section 80IA was inserted in the Act of 1961 vide … the meaning of 'manufacture' and quoted with approval the following passage from Anheuser-Busch Brewing Association v. United States 52 L.Ed. 336, 338 :'Manufacture implies a change, but every change is not manufacture, and yet every change in
Tag this Judgment! AI Brief & AskPremier Automobiles Ltd. Vs. Income Tax Officer and anr.
Mumbai
Apr-09-2003
Direct Taxation
Finance Act, 1999; Income Tax Act, 1961 - Sections 2(14), 2(42C), 45 to 50, 55 and 230A
(2003)182CTR(Bom)202; [2003]264ITR193(Bom)
'slump sale' under Section 2(42C) was not there as that definition came on the statute book only under Finance Act, 1999, w.e.f. 1st April, 2000. The concept of slump sale initially was evolved under judge-made law which has been … to create a joint venture company. That, the total cost of the joint venture was estimated at Rs. 560 crores which included Kalyan undertaking costing Rs. 210 crores. He contended that prior to MOU, dt. 11th March,
Tag this Judgment! AI Brief & AskThe Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...
Delhi
Nov-21-2008
Direct Taxation
Income Tax Act, 1961 - Sections 80IA, 80IA(2), 80IB, 80IB(3), 143(1) and 260A; Finance Act, 1991; Finance Act, 1992; Finance Act, 1993; Finance Act, 1994; Finance Act, 1995; Finance Act, 1996; Finance Act, 1997; Income Tax (Amendment) Act, 1998; Finance Act, 1998; Finance Act, 1999
(2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)
undertaking.9. It would be relevant for the purpose of present appeals to note that by virtue of the Finance Act, 1999 with effect from 01.04.2000, Section 80-IA of the Act was bifurcated into two sections namely 80-IA and 80IB. … any 'new claim' and hence, the ratio of the judgment of the Supreme Court in Goetz (India) Ltd v. CIT : [2006]284ITR323(SC) was not applicable.11. In these circumstances, the Tribunal, in our view, has correctly held that
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »