Advanced Search Results

Sedco Forex International Drill. Inc. and ors. Vs. Commissioner of Inc ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4(1), 5(2), 9, 9(1) and 119; ;Finance Act, 1999 - Sections 9(1); ;Finance Act, 1983

Reported in : 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

Commissioner of Income-tax, New Delhi Vs. Eli Lilly and Company (India ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 4(2), 5, 5(2), 9, 9(1), 14, 15, 30 to 38, 40, 90, 90A, 115A, 115B, 115BB, 115BBB, 115E, 132(5), 133A, 159A, 160, 160(1), 161, 162, 163, 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 190, 191, 192, 192(1), 192(1A), 192(2), 193, 194, 194A, 194B, 194BB, 194D, 200, 200(1), 200(3), 201, 201(1), 201(1A), 203, 203A, 204, 206, 221, 271(1), 271A, 271AA, 271B, 271BA, 271BB, 271C, 271C, 271CA, 271E, 271F, 271FA, 271FB, 271G, 272A, 272AA(1), 272BB(1), 272BB(1A), 272BBB(1), 273(2), 273B and 276B; Companies Act, 1956; Finance Act, 1983; Finance Act, 1999; Income Tax Act, 1922 - Sections 4 and 42(1); Income Tax Rules, 1962 - Rules 36A, 37 and 114A; Constitution of India - Article 245

Reported in : 2009BusLR418(SC); (2009)223CTR(SC)20; [2009]312ITR225(SC); JT2009(5)SC78; 2009(4)SCALE384; [2009]178TAXMAN505(SC); 2009(4)LC1742(SC); 2009AIRSCW3104

clause payable for service rendered in India shall be regarded as income earned in India.Explanation.- .-(Substituted by the Finance Act, 1999, w.e.f. 1.4.2000)- For the removal of doubts, it is hereby declared that the income of the nature referred … the total remuneration paid was only on account of services rendered in India and therefore in terms of Section 9(1)(ii) the income derived by the expatriates was taxable in India and subject to Section 192(1) of the 1961

Commissioner of Income Tax Vs. Halliburton Offshore Services Inc.

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9(1), 17(2), 191, 192, 208, 209, 209(1) and 234B; Finance Act, 1999; Finance Act, 1983

Reported in : (2004)192CTR(Uttranchal)507

off period followed the on period. They both formed part of an integral scheme. That even under the Finance Act of 1999, the new Explanation uses the term 'Rest period/Leave period'. For above reasons we find merit in … the assessee for the off period outside India was not chargeable to Indian IT Act in terms- of Section 9(1)(ii) of the IT Act, 1961, whereas the learned Tribunal has itself held, vide order dt. 25th March, 1992

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … (hereinafter referred to as 'the State Act') was made on March 22, 1999 and by passing the assessment order, additional demand was created and it … 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the validity of the aforesaid provisions is coupled

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)

[2005]279ITR310(SC) 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 from 1st April, 2000 and was, therefore, intended to apply only prospectively. It … 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

Commissioner of Income-tax and anr. Vs. Sedco Forex International Dril ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 9, 9(1), 17, 17(2), 209(1) and 234B; Finance Act, 1983; Finance Act, 1999

Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)

assessee further argued that his interpretation 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 notional profits under Section 44BB of … 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

Commissioner of Income-tax and anr. Vs. Reading and Bates Exploration ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 4, 4(2), 5(1), 9, 9(1), 191, 192, 208, 209(1), 234B and 260A; Finance Act, 2001; Finance Act, 1999; Finance Act, 1983; Indian Income Tax Act

Reported in : (2005)198CTR(Uttranchal)670; [2005]278ITR47(Uttaranchal)

justified in directing the Assessing Officer to charge interest under Section 234B which also stands amended by the Finance Act, 2001, with retrospective effect from April 1, 1989 ?'4. Heard learned counsel for the parties and perused the … 1992, in I, T. A. No. 5649/Delhi of 1992, dated July 28, 1999, in I. T. A. No. 1079/Delhi of 1991, dated January 24, 2000, … assessee for the off period outside India was not chargeable to the Indian Income-tax Act in terms of Section 9(1)(ii) of the Income-tax Act, 1961, whereas the learned Income-tax Appellate Tribunal has itself held, vide order dated March

M. Janardhana Rao Vs. Joint Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50B, 260A, 260A(1), 260A(2), 260A(3), 260A(4) and 260A(5); Companies Act, 1956 - Sections 583(4); Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100, 100(1), 100(3), 100(4) and 100(5); Finance Act, 1998

Reported in : (2005)4CompLJ23(SC); (2005)193CTR(SC)585; [2005]273ITR50(SC); JT2005(2)SC402; 2005(1)MhLj1142; 2005MPLJ401(SC); (2005)2SCC324

There was even no reference to the plea that before amendment of Section 506 of the Act by Finance Act, 1999 there was no scope for levying any tax under the heading 'capital gain' before 1.4.2000. The questions were … them, described as A.O.P.-3 was accepted by order dated 21.9.1994. After deposit of the bid amount of Rs. 92 crores, it was noted that the assets of the erstwhile firm were treated to have been sold to

Reading and Bates Drilling Co. (as Agent of Daniel Gates) Vs. Commissi ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 4, 4(2), 5, 5(2), 9, 9(1) and 260A; Finance Act, 1999; Finance Act of 1983

Reported in : (2005)199CTR(Uttranchal)66; [2005]277ITR253(Uttaranchal)

off period followed the on period. They both formed part of an integral scheme. That even under the Finance Act of 1999 the new Explanation uses the term 'rest period/ leave period'. For the above reasons, we find … be received in India or which accrues or which is deemed to accrue to him during such year.7. Section 9(1)(ii), inter alia, lays down that income which falls under the head 'Salaries', if it is earned in India,

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 … Judges, who had heard the appeal, gave dissenting judgment on October 13, 1999. The learned third Judge, who came in seisin of the matter, delivered … 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