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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 … Ltd. ; CIT v. Maharashtra Sugar Mills Ltd. and CIT v. Sabarkantha Zilla Kharid Vechan Sangh Ltd. (1977) 107 ITR 447 (Guj.). In these decisions, the question which fell for consideration where all were cases arising under

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

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

same persons who were the owners of the business before such reorganization. 19.8 Exceptions were made by the Finance Act, 2001 in the case of Private Ltd. companies becoming companies in which public are substantially interested as also disinvestment … Textile Machinery Corporation Ltd. [(1977) 2 SCC368:1977. SCC (Tax) 282 : (1977) 107 ITR195 which approved a decision of Delhi High Court in CIT v. … SANJIV KHANNA, J.: This appeal by the Revenue pertains to assessment year 2004-05 and relates to interpretation of Section 10B of the Income Tax Act, 1961 (Act, for short).2. By order dated 11th May, 2011, the following

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

by the Finance (No. 2) Act, 1991 with retrospective effect from 1-4-1972; insertion of section 14-A by the Finance Act, 2001 with retrospective effect from 1-4-1962; Explanation to section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1-4-1987 … and Continental Construction Co., 195 ITR 81 (SC); Calcutta High Court in the case of Dunlop Rubber Co., 107 ITR 182 (Cal.) and Bombay High Court in the case of Mahendra Sintered Products Ltd. v. CIT, 177

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

by the Finance (No. 2) Act, 1991 with retrospective effect from 1.4.1972; insertion of Section 14-A by the Finance Act, 2001 with retrospective effect from 1.4.1962; Explanation to Section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1.4.1987 … and Continental Construction Co., 195 ITR 81 (SC); Calcutta High Court in the case of Dunlop Rubber Co., 107 ITR 182 (Cal.) and Bombay High Court in the case of Mahendra Sintered Products Ltd. v. CIT, 177

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

the context of sec. 92 as it existed before its substitution by sec. 92 to 92F by the Finance Act, 2001, being the transfer pricing provisions under consideration. It was however, maintained that the ratio decidendi of these decisions … Special Bench in Aztec Software and Technology Services Ltd. Vs. ACIT [(2007) 107 ITD 141 (Bang.) (SB)], has clearly held that the burden to establish … to him but comes to his notice during the course of proceedings. 7.2. The ld. counsel submitted that section 92CA of the Income-tax Act, 1961 (hereinafter also called `the Act') has undergone certain changes. He referred to

Basheer Vs. Remani Gopalan

Court : Kerala

Subject : Education

favour of the landlady and the loan amount is `14,50,000/-, availed in 2001. Her evidence will show that proceedings have been initiated under the SARFAESI … registration of the document will not affect the transaction and, therefore, in a case like this, provisions of Section 107 of the Transfer of Property Act, 1882 and Section 17 and 49 of the Registration Act, 1908 need … the property and the building in Kalathilparambil Road proceedings for recovery are pending at the instance of the Financing Bank and the Sales Tax Department, for recovery of loan arrears from the husband of the landlady, whose

Charbhai Bidi Works Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2003)87ITD189(Pune.)

of two lines and further that Sections 234A and 234B have been amended with retrospective effect by the Finance Act, 2001, and the ratio of the judgment of the Hon'ble Supreme Court stands nullified by the aforesaid amendment.24. We … books is a genuine entry". (3) Roshan Di Hatti v. CIT (1977) 107 ITR 938 (SC): Relevant observations of the Hon'ble Supreme Court are reproduced … learned CIT(A) and submitted that the assessee had maintained regular books of account which had been audited under Section 44AB of the Act. It was further stated that proper quantitative particulars had been maintained and produced for

Navalji Cotspin Limited Vs. Amravati Growers Co-operative Spinning Ltd ...

Court : Mumbai Nagpur

Subject : Arbitration

judgment of the Supreme Court in (2011) 5 SCC 532 Booz Allen and Hamilton Inc. v. SBI Home Finance Limited and others and (2006) 7 SCC 275 Rashtriya Ispat Nigam Ltd. and another v. Verma Transport Co. … Code of Civil Procedure (for short the Code) stating therein that the suit as filed was barred under Section 107 of the Maharashtra Cooperative Societies Act, 1960. On said application, the trial Court was pleased to frame preliminary

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