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The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Subject : Direct Taxation

Acts : 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

Reported in : (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.

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

Commissioner of C. Ex. and Stc Vs. First Flight Couriers Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 76; Income Tax Act - Sections 80; Industrial Disputes Act - Sections 10(3)

Reported in : (2007)213CTR(Kar)550; 2007[8]STR225; [2008]12STT127; (2008)18VST282(Karn)

reason recorded by the original authority holding that the assessee is not entiled to get any exemption under Section 80 of the Income-tax Act (sic - Finance Act, 1994) as the explanation offered by him that during the … and prayed to answer the same in favour of the revenue, which reads thus,-Whether Section 76 of the Finance Act, 1994 relating to Service tax to be read as the penalty which shall not be less than Rs. … offered by him that during the period from October 1998 to May 1999 the workmen were on strike and therefore, the Service Tax charges could

Regency Soraj Infrastructures Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

letters and words "[the 31st day of March, 2011]" had been substituted".8. Section 80 IA was substituted by Finance Act, 1999. Section 80 IA(1) provides that where gross total income of an assessee includes profits and gains derived by an undertaking

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)3SOT121(Mum.)

to be noted that both in section 80HHE and in the amended provision of section 10B introduced by Finance Act, 2000 the exemption/deduction is available to items which are exported or transmitted from India by "any other means". … and no netting off of interest receipts and payments.The CIT(A) followed the same pattern for the assessment year 1999-2000 also wherein he has again declined the benefit of section 10B entirely.The benefit of section 80HHE has been … Act, 1961? Whether the assessee is eligible for the deduction under section 80HHE of the Income Tax Act, 1961? The assessee is a company incorporated

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2007)106TTJ(Mum.)257

to be noted that both in Section 80HHE and in the amended provision of Section 10B introduced by Finance Act, 2000 the exemption/deduction is available to items which are exported or transmitted from India by "any other means". … no netting off of interest receipts and payments.27. The CIT(A) followed the same pattern for the asst. yr. 1999-2000 also wherein he has again declined the benefit of Section 10P entirely.The benefit of Section 80HHE has been … 1961? Alternatively Whether the assessee is eligible for the deduction under Section 80HHE of the IT Act, 1961? 3. The assessee is a company incorporated

Patel Engineering Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)94ITD411(Mum.)

facility on or after the 1st day of April, 1995." 15. Section 80-IA was further amended/modified by the Finance Act, 1999 w.e.f. 1st April, 2000, i.e., from asst. yr. 2000-01. After the above modification, Sub-section 4 of Section 80-IA

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received on or … section 33 as impliedly setting itself up as an exclusive provision (which it did not do expressly, unlike section 80 of the Value Added Tax Act 1994). The test claimants submit that the application of Marleasing cannot rework

Radhe Developers and ors. Vs. Income Tax Officer and ors.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Land Acquisition

Reported in : (2008)113TTJ(Ahd.)300

March, 2001.22. Section 80-IA was later split into and spread in two Sections 80-IA and 80-IB by the Finance Act, 1999 w.e.f. 1st April 2000. The housing project fell in Section 80-IB and forms part of Sub-section (10) of

Commissioner of Income-tax Vs. Gujarat State Fertilizers Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 43(1), 43A and 43A(1)

Reported in : (2003)179CTR(Guj)266; [2003]259ITR526(Guj)

(No. 2) Act of 1967, with effect from April 1, 1967, whereas Section 32A was inserted by the Finance Act, 1976, with effect from April 1, 1976. Hence, the non obstante clause in Section 43A could not have … (previous year 1979-80), the assessee-company in that case (hereinafter referred to as 'Windsor') claimed a loss of Rs. 80,414 on account of exchange fluctuation of repayment of foreign currency loans obtained from the financial institutions for the