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The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

as to phase out the deduction completely by assessment year 2005- 06. Section 115 JB was introduced by Finance Act, 2000 with effect from 1.4.2001 i.e. with effect from the assessment year 2001-02 replacing the erstwhile Section 115JA. As

West End Hotel (P) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Section 115-O for the year under consideration particularly when the levy of surcharge was expressly provided by the Finance Act, 2000 with effect from 1-4-2000.12. The facts in brief are that the assessing officer passed an order under Section

U.K. Enterprises and anr. Vs. Commnr. of Customs and Central Excise an ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 23(2), 28(2), 28AB, 112, 114, 114A, 115, 115(2), 125 and 125(1); Finance Act, 2000

Reported in : 2007(123)ECC290; 2007(149)LC290(SC); 2007(218)ELT481(SC); JT2008(1)SC73; 2007(3)SCALE477; 2008AIRSCW712.

interest under Sub-section (2) of Section 28 relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President;(ii) any amount paid to the credit of the Central Government prior to … the said officer thinks fit:Provided that, without prejudice to the provisions of the proviso to Sub-section (2) of Section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported

George Williamson (Assam) Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Guwahati

Subject : Direct Taxation

pleadings of the petitioner-company are that Parliament having amended the provisions of the Income Tax Act by the Finance Act, 1997, inserted Chapter XII-D consisting of Section 115-C with effect from June 1, 1997, providing for payment of

In Re: Universities

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)194CTRAAR289

that the proviso to Sub-section (1) of Section 112 (inserted by the Finance Act, 1999 w.e.f. 1st April, 2000), extends the benefits of limiting the rate of tax to 10 per cent in respect of any income … Superannuation Scheme Income Tax Act, 1961 - Sections 45(1), 48, 112, 112(1), 115I, 115O, 115AD, 115AD(3) and 245(1); Finance Act, 1999; Finance (No. 2) Act, 2004; Securities Contracts (Regulation) Act, 1956 - Section 2Union of India v. A. … Superannuation Scheme Income Tax Act, 1961 - Sections 45(1), 48, 112, 112(1), 115I, 115O, 115AD, 115AD(3) and 245(1); Finance Act, 1999; Finance (No. 2) Act,

Universities Superannuation Scheme Limited as Trustee of Universities ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

It needs to be mentioned here that the proviso to sub-section (1) of section 112 (inserted by the Finance Act 1999 w.e.f. 1.4.2000), extends the benefits of limiting the rate of tax to 10% in respect of any … (hereinafter referred to as “Treaty”). The applicant is taxable both under the Act as well as the treaty. Section 115 AD is a special provision in respect of “tax on income of Foreign Institutional Investors from securities or

S.i.J. Chains (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)100ITD379(Asr.)

in this appeal is 2001-02. The provisions of Section 115JB of the Income-tax Act were inserted by the Finance Act, 2000 with effect from 1-4-2001, which provides special provision for payment of tax by certain companies. The Explanation (iii) … account. Explanation.--For the purposes of this clause, the loss shall not include depreciation; The aforesaid provision /Explanation in Section 115 JB was substituted by the Finance Act, 2002 with effect from 1-4-2001 and admittedly applicable retrospectively with effect

L.H. Sugar Factories Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(93)ECC224

of refund already granted consequent to the judgment of the Supreme Court in Laghu Muddying Bart. Provisions of Section 115 of the Finance Act 2000 was made retrospective from 16.7.97. Thus, Service Tax became payable on services rendered … or person other than goods transport operators responsible for collecting service tax is ultra-vires the Finance Act, 1994.3. Finance Act 2000 made amendments to the relevant provisions with retrospective effect. Amendment sought to validate levy and collection of service

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

Finance Act, 1994. Admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the Finance Act, 2000 by invoking the longer period of limitation. It may not be out of place to mention here that

Dcit Vs. S.G. Investments and Industries

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)89ITD44(Kol.)

Act." 9. A new Section 14A in Chapter IV of the Income-Tax Act, 1961 was inserted by the Finance Act, 2001, with retrospective effect from 1-4-1962. The Circular No. 14 of 2001, dated 22-11-2001 issued by the CBDT … Madras High court in the case of CIT v.Chemical Holdings Ltd. (supra), which was decided on 20th December, 2000. However, the principle of apportionment of expenses between taxable income and exempt income has now become widened in … Section 14A and also the provisions contained in Sub-section (5) of Section 115-O of the Act." 3. The A.O. has discussed the issue in his