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Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of introduction of Sub-section (2A) in Section 9A of the Customs Tariff Act. JA.1 Section 118 of the Finance Act, 2001 introduced Sub-section (2A) to Section 9A in Customs Tariff Act, 1975 which is reproduced below: (2A) Notwithstanding anything

The Commissioner of Income-tax Vs. A.K. Khosla

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 14, 15, 16, 17, 17(1), 17(2), 17(3), 143(1), 143(3), 147 and 148; ;Indian Income Tax Act, 1922 - Section 7(1); ;Income Tax Rules - Rule 3; ;Finance Act, 1999 - Section 17(2); ;Finance Act, 2001; ;Finance Act, 2002 - Section 271; ;Securities Contracts (Regulation) Act, 1956 - Section 2; ;Constitution of India - Article 20(1)

assessee will come within the definition of Section 17(3)(iii) of the Act. The said Section was introduced by Finance Act, 2001 with effect from 01.04.2002. The amended provision reads as follows:Any amount due to or received, whether in lump … revenue. Notes on clauses explaining various provisions containing the details reported in : (2001) 248 ITR 106 page 118 Statutes deals with sub Clause (b) of Clause 13, which reads as follows:Sub Clause(b) seeks to insert a

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 … Section 194B, section 194BB, inter alia, provide for deduction of tax at source from the income of interest 118 total income for from sub-contractors, interest on securities, other than winnings lotteries, winnings from horse races, respectively. Even

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2004)(117)LC307Tri(Mum.)bai

Rules in 2000. The saving clause contained in Section 38A of the Central Excise Act, 1944 inserted by Finance Act, 2001 with retrospective effect has been relied upon in the present case to continue the proceedings. Explanation to Section … suppression of facts was willful as the goods were totally exempted under both the Notifications Nos. 72/83 and 118/75. There was nothing to be gained by the appellants by suppressing the fact of manufacture and removal of

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 … case of Sassoon J. David and Co. P. Ltd. Vs. CIT [(1979) 118 ITR 261 (SC)], wherein it has been held that the assessee can … 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

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 … consumption of leaves in this business. He drew our attention to p. 118 of the paper book and submitted that the assessee had given consumption … 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

Maruti Udyog Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92ITD119(Delhi)

provisions of Section 14A could not be applied to the year under consideration since it was inserted by Finance Act, 2001, w.e.f 11th May, 2001; (ix) alternatively, it was also pleaded that the learned CIT(A) has failed to appreciate … the disallowance.Reliance was placed on Supreme Court judgment in the case of Madhav Prasad Jatia v. CIT (1979) 118 ITR 200 (SC) and Bombay High Court judgment in the case of CIT v. Bombay Samachar Ltd. (1969)

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 … reasons does not hold good for tax under Schedule D Case V. 118. The Court of Appeal took a different approach. It concluded ([2010] STC

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … Division Bench of the Karnataka High Court reported in AIR 1966 Mysore 118 in the matter of Coffee Board, Bangalore v/s. Janab Dada Haji Ibrahim … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in relation … @ SLP(C) No. 36560 of 2012, C.A. No. 117 of 2015, C.A. No. 5101 of 2012, C.A. No. 118 of 2015, C.A. No. 6727 of 2015, C.A. No. 119 of 2015, C.A. No. 116 of 2015, C.A.