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Commissioner of Income Tax Vs. Akshay Textiles Trading and Agencies (P ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22, 23, 23(1) and 115JA; Rent Control Act; Finance Act, 2001

Reported in : (2008)214CTR(Bom)316; [2008]304ITR401(Bom)

That is not the case over here.9. We may also note that Section 23 before its amendment by Finance Act, 2001 w.e.f. 1st April, 2001 reads as under:23(1) For the purposes of Section. 22, the annual value of any

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … reference shall be made to the pleadings of the parties from D.B. Civil Writ Petition No. 4674 of 2001 and D.B. Civil Writ Petition No. 1165 of 2001 only as leading cases, while deciding this group of … of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the … the context of interest that liability to pay such interest Under Section 23(3) of the Kerala General Sales Tax Act, 1963 arises only in case

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of … further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9.

Commissioner Vs. B.C. Kataria, General Manager, Dhillon Kool Drinks an ...

Court : Punjab and Haryana

Subject : Excise

Reported in : 2008(221)ELT508(P& H)

back cases to the adjudicating authority consequent to the specific amendment in this regard carried out by the Finance Act, 2001 w.e.f. 11.5.201.2. After hearing learned Counsel for the parties, perusing the Order-in-Original dated 23.3.2004, passed by the Adjudicating … shall dispose of C.E.A. Nos. 11 and 12 of 2006, which have been filed by the revenue under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), against the orders dated 14.3.2005 and 10.3.2005

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 … the decision in the case of Chemplant Engineers (P) Ltd. v. Commissioner of Income-Tax reported in : (1998) 234 ITR 23 in support of his contention. He further contended that the Tribunal is wrong in deleting the

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 … 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

Wipro Limited Vs. The Joint Commissioner Of Income Tax

Court : Karnataka

Subject : Direct Taxation

(a) to Section 240; • Explanation 1(iii) to section 245A(b) • Section 251(1)(a) - words as omitted by Finance Act, 2001 with effect from 01.06.2001. It may be noted that Section 153 which is the subject matter of interpretation … parity in the converse situation where the Revenue levies interest on delayed payment of taxes as provided u/s 234B. So arguing, learned Senior Counsel appearing for the assessee seeks allowing of the Writ Petition.7. SUBMISSIONS MADE ON

Ansal Housing & Construction Limited vs.assistant Commissioner of ...

Court : Delhi

Subject : Direct Taxation

year. While the pre-amended Section 23 did not provide for such an eventuality, Section 23 was amended by Finance Act, 2001 with effect from 01.04.2002, and Clause (c) was inserted to Section 23(1) to deal with such a situation.

Ansal Housing & Construction Limited vs.deputy Commissioner of Inc ...

Court : Delhi

Subject : Direct Taxation

year. While the pre-amended Section 23 did not provide for such an eventuality, Section 23 was amended by Finance Act, 2001 with effect from 01.04.2002, and Clause (c) was inserted to Section 23(1) to deal with such a situation.

Shree Shyam Kamal Industries (P) Vs. Ito, Coy. Ward 8(3)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)4SOT146(Delhi)

that to tackle the situation a new section 25B had been inserted by the Legislature by way of Finance Act, 2000 with effect from 1-4-2001 only. The new section introduced in the Act to overcome the legal lacuna … to tax under the head "Income from other sources". The assessee further argued that under the provisions of section 23 it was not open to assess any amount exceeding the annual rent. Arrears of rent received by the