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Sunash Investment Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)106TTJ(Mum.)855

the object of introduction of Section 14A with the submission that Section 14A has been inserted by the Finance Act, 2001 with retrospective effect from the 1st day of April, 1962 to nullify the decision of the Supreme Court … 19 : (1977) 106 ITR 45 (SC); 4. Ever Plus Securities & Finance Ltd v. Dy. CLT (2006) 102 TTJ (Del) 120 : (2006) 101 ITD 151 (Del).7.1 The learned Departmental Representative further contended that the queries

Google Online India Private Ltd. Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2006)200CTRAAR245

CDR and Bipin Sapra, Jt.Commissioner Finance Act, 1994 - Sections 65, 65(2), 65(3), 65(19), 65(105), 96C(1) and 96C(2); Finance Act, 2001 Advertising Club v. CBEC, 2002 (121) Taxman 287 : 2001 (131) ELT 35 (Mad); ITPO v. CCE, 2004 … Deloitte Haskins & Sells For Respondents/Defendant: A.K. Roy, Joint CDR and Bipin Sapra, Jt.Commissioner Finance Act, 1994 - Sections 65, 65(2), 65(3), 65(19), 65(105), 96C(1) and 96C(2); Finance Act, 2001 Advertising Club v. CBEC, 2002 (121) Taxman … search results will come from non-Google technology, but Google's customer advertisements Page 102 will appear according to the ranking system adopted by Google. (In other

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

is also pertinent to note that the original Section 92 was substituted by a new Section by the Finance Act, 2001 with effect from 1st April, 2002 and before this new Section becomes operative from that date, the same … paid to the assessee M/s HCLCL and M/s SNIPL resulting in the long term capital gain of Rs. 102.66 crores without any incidence of tax in India.Accordingly, the Assessing Officer held that the transaction of transfer of

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

Reported in : (2006)101TTJ(Delhi)558

is also pertinent to note that the original Section 92 was substituted by a new section by the Finance Act, 2001 w.e.f. 1st April, 2002 and before this new section becomes operative from that date, the same again came … crores paid to the assessee, M/s HCLCL and M/s SNIPL resulting in the long-term capital gain of Rs. 102.66 crores without any incidence of tax in India. Accordingly, the AO held that the transaction of transfer of

Indian Petro Chemicals Corporation Limited Vs. Air India Limited and O ...

Court : Mumbai

Subject : Arbitration

make payment of damages in the same way. Similarly in Reserve Bank of India – vs- Peerless General Finance and Investment Co. Ltd., reported in AIR 1987 SC 1023 the Supreme Court, speaking through Chinappa Reddy, J. … of 2nd respondent and (iv) the order of appellate authority under the Public Premises (Eviction of Unauthorised Occupants) Act, dated 31st January 2007 in Misc.Appeal No.261 of 2001. 3] The proceedings are under Public Premises (Eviction of … the Chief Inspector of Stamps, U. P. reported in AIR 1968 SC 102 that statute is an addict of legislature and the conventional way of … Administration, as Estate Officer issued a Notice dated 3rd November 1995 under section 4 of the PPE Act. In the said Notice the Estate Officer

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

is made clear by Section 74A(3). 7.4. He would contend that the change that was brought about by Finance Act, 2001 was to introduce 32 tax deduction at source on winnings from ‘card game and other game of any … For this purpose, a new sub-section has been added to section 58 to provide that no deduction shall 102 be allowed in respect of any expenditure or allowance in computing the income from the aforesaid sources. What

Jai UshIn Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)330

as amended by the Finance (No. 2) Act, 1996 with effect from 1-4-1997 were again amended by the Finance Act, 2001 with effect from 1-4-2002 whereby the position as it existed prior to 1-4-1997 was restored.7. In the present … the case of Income Tax Officer v. Keshwa Enterprises (P) Ltd. (2006) 102 TTJ (Chd) 446 : (2006) 100 ITD 365 (Chd).5. We have considered … which was liable to be set off against the income from house property as per the provisions of Section 32(2) amended with effect from 1-4-2002. As the said amended provisions of Section 32(2), according to the assessing

Commissioner of Income Tax Vs. Jugal Kishore Gupta

Court : Allahabad

Subject : Direct Taxation

Reported in : (2009)221CTR(All)352

on the ground that the proviso to Section 113 under which the surcharge was chargeable, was inserted by Finance Act, 2002 w.e.f. 1st June, 2002, therefore, the surcharge was not leviable for the block period 1st April, 1989 … requisition was made:Provided that where the search is initiated or the requisition is made before the 1st June, 2001, the provisions of this clause shall have effect as if for the words 'six assessment years', the words … for adjudication in the case of Merit Enterprises v. Dy. CIT (2006) 102 TTJ (Hyd) 748 : (2006) 101 ITD 1 (Hyd)(SB). So far as

Parkash Agro Industries Vs. Dy. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [2009]316ITR149(P& H)

the learned Counsel, the aforesaid Explanation 1 to Section 234B of the Act has been amended by the Finance Act, 2001 with retrospective effect from 1-4-1989 and the vires of the same stands upheld by this Court in Raj

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was inserted according to which … more specific provision i.e. sub-Clause (iii)(a) of Clause 2 of Section 17 was introduced de novo by the Finance Act, 1999 w.e.f. 1st April, 2000 whereby the income represented by arising an exercise of stock option was exigible … reported at XYZ, In re (1998) 150 CTR (AAR) 504 : (1999) 102 Taxman 74 (AAR) and finally held that such a benefit flowing from