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Wimco Seedlings Ltd. Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2007)293ITR216(Delhi)

of the activity is exempt from taxation however, a new section i.e. Section 14A has been inserted by finance Act, 2001 retrospectively which provides as under: Section 14A : For the purpose of computing the total income under this … by its letter dated 26.3.97, copy of which is enclosed in the paper book on pages 93 to 106. The relevant contents of this letter will also be referred to as and when needed. On the basis

Amtrex Hitachi Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(116)LC570Tri(Delhi)

Common issue arising in these appeals is whether amendment to Section 61(2) make under Section 106 of the Finance Act, 2001 substituting the period of 'six months' by 'thirty days' will have retrospective effect in the sense that it

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 … decision of the Court of Justice in Metallgesellschaft (Joined Cases C-397/98 and C-410/98) [2001] Ch 620on 8 March 2001 there was no general appreciation that the UK corporation tax regime was seriously open to challenge as infringing … those appeals was, at the time, impossible to predict with any confidence." 106. The BAT group started its proceedings on 18 June 2003, a month

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 - Section 65(13). [Para 17.14-17.18] Constitution of India - Seventh Schedule, Lists I, II & III - Fee … of Kerala & Another v. Asianet Satellite Communications Ltd. & Others[2012] 4 SCR 448 : (2012) 7 SCC 106; Bharat Sanchar NigamLimited v. Union of India [2006] 2 SCR 823 : (2006) 3 SCC 1; K. Damodarasamy

R.V. Ramgopal Vs. Shriram Transport Finance Company Limited

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

Subject : MRTP

complainant submitted that the opposite party is justifying the interest rates by claiming that the agreement for vehicle finance is factually a hire purchase transaction and therefore opposite party is at liberty to fix its own hire … component and the interest component in the manner as reported in AIR 2001 SC P 3095. The complainant submitted that the opposite party cannot be … and also a fact exclusively within the knowledge of opposite party herein as per the provisions contained in Section 106 of Indian Evidence Act, 1872 and the burden of providing the same lies exclusively upon the opposite party

A.H. Baldota Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)517

the same has to be disallowed. He also submitted that Section 14A was introduced in the statute by Finance Act, 2001, w.r.e.f. 1st April, 1962 making it possible for the AO to disallow claim of expenditure incurred in earning … also been explained by Justice G.P. Singh in his book "Principle of Statutory Interpretation (Eight Edn., 2001) p. 106 as under: An explanation may be added to include something within or to exclude something from the ambit

income Tax Officer Vs. Choudhury Farrque Ali and Marble

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2004)82TTJ(Jodh.)1

that the Department was to prove a guilty mind before it could penalize a citizen for concealment. The Finance Act, 1964, came Up with an arithmetical device to replace the vexed question of onus in penalty cases. The … The rationale behind this view is that the basic facts are within the special knowledge of the assessee. Section 106 of the Indian Evidence Act, 1872 (in short, the "Evidence Act"), gives statutory recognition to this universally accepted

income-tax Officer Vs. R.K. Bros.

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (2003)87ITD649(All.)

as under in the case of Prathi Hardware Stores (supra): A conspectus of the Explanation added by the Finance Act, 1964 and the subsequent substituted Explanation makes it clear that the statute visualised the assessment proceedings and penalty … The rationale behind this view is that the basic facts are within the special knowledge of the assessee. Section 106 of the Indian Evidence Act, 1872 gives statutory recognition to this universally accepted rule of evidence. There is

Jindal Steel and Power Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2004)(96)ECC522

goods were still in the bonded warehouse, Section 61 (2)(ii) was amended as per Clause 106 of the Finance Act, 2001, whereby the above interest-free period was reduced from six months to thirty days.This amendment was made with effect

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

providing DTH service was brought within the purview of the service tax net under Section 65(105) of the Finance Act 2001, with effect from 16.7.2001. 161. Section 65 sub-clause (105 zk) defines 'taxable service' from broadcaster to customer as … subject matter of tax in clear terms and hence, the charge under Section 4-I of the Act fails. 106. Referring to the rate of tax at 30% on the gross charges excluding the service tax fixed under