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The Dcit Vs. Tata Investment Corporation Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

separately and the heads of income are as under: Section 14A of the I.T.Act was inserted by the Finance Act, 2001 with retrospective effect from 01.04.1962, which provided as under: Section 14A - For the purpose of computing the … 1. This appeal filed by the revenue are against the order of CIT (A) - XXXIII, Mumbai, dated 28.08.2003 relating to Assessment Years 2000-01 against the order under Section 143(3) of the I.T. Act,

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

of dividends referred to in Section 115O are not includible in the total income. Section 14A inserted by Finance Act 2001 directs disallowance of the expenditure incurred in relation to dividends referred to in Section 115O in certain cases.20. … a mutual fund did not form part of the total income by virtue of the provisions of clause 33 of Section 10. (Clause 33 of Section 10 was omitted by the Finance Act of 2003. Clauses 34

Tata MaIn Hospital Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 7(3), 17(5) and 33; Sale of Goods Act, 1930; Government of India Act, 1935; Constitution of India - Articles 336 and 366

Reported in : [2008(2)JCR174(Jhr)]

not a transaction which comes within the meaning of 'Sale' as defined under Section 2(t) of the Bihar Finance Act, 1981 and, therefore, is not taxable under the said Act.(ii) For declaration that the petitioner does not come … To quash the order contained in Annexure-13 to the writ application dated 18/03/2006 relating to the financial years 2001-02 to 2004-05 whereby the Assistant Commissioner, Commercial Taxes, Urban Circle, Jamshedpur passed an order for assessment of the … were supplied to the team and, therefore, under the provision of Section 33(i) of the Act, the petitioner TMH was directed to attend the office

The Assistant Commissioner of Income-tax Vs. Apollo Hospitals Enterpri ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 33, 72A, 72A(7), 139, 142(1), 143(3), 147, 148 to 153 and 246A; Banking Regulation Act, 1949 - Sections 5; Industrial Disputes Act, 1947; Finance Act, 2001; Finance Act, 2002

Reported in : 2008(2)CTC1; (2008)215CTR(Mad)460; [2008]300ITR167(Mad); (2008)4MLJ222

regard, including that of their own case, are all the matters before 1.4.2000 i.e. prior to introduction of Finance Act, 2001 whereunder Clause (aa) to Sub-section (7) of Section 72A was inserted with retrospective effect from 1.4.2000 to the … The contention of the respondents is that by a long series of decisions rendered under Sections 32A and 33 of the Act, 'hospitals' have been considered to be engaged in protection or processing of thing or article

Neelkanth Devansh Developers Private Limited Vs. Urban Infrastructure ...

Court : Mumbai

Subject : Education

the Respondents/original Petitioners has relied upon two judgments of this Court; one in J.K. Corporation Ltd. vs. Ensource Finance Ltd. (2001] 33 SCL 143 (BOM)and the other in Marine Container Services (India) Pvt. Ltd. vs. Shaheel Bearings … broadly is as under : According to the respondents/original petitioners, the appellant companies were incorporated under the Companies Act, 1956 as Private Companies Ltd. by shares on 1st March, 2007, and that the main objects for which … the Apex Court vide Arbitration Application No.12 of 2015 on 09/12/2015 under Section 11 of the Arbitration and Conciliation Act, 1996 seeking reference to arbitration.

Shri Pradeep Kar, Managing Director, Micro Land Limited Vs. the Asst. ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act - Sections 10(33), 14A and 57; Finance Act, 2001

Reported in : [2009]319ITR416(KAR); [2009]319ITR416(Karn)

do not form a part of total income of the assessee. The provisions of Section 14A introduced by Finance Act 2001 w.e.f. 1.4.62 retrospectively bars allowing any expenditure in respect of income which is not includible in the total

Commissioner of Income Tax Vs. Walfort Share and Stock Brokers (P) Ltd ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(33), 14A, 94, 94(7) and 260A; Finance Act, 2001

Reported in : (2008)219CTR(Bom)409; [2009]310ITR421(Bom)

by the Counsel for the Revenue on the CBDT instructions dated 23rd Feb., 2004 which reads as under:The Finance Act, 2001 introduced inter alia Sub-section (7) of Section 94 of the IT Act, w.e.f. 1st April, 2002 to curb … referred to in Article 3 of Schedule 1 of the Bombay Court Fees Act is the provisions of Section 33 of the 1940Act and bare comparison of that provision with the provisions of sub-section (1) of Section 34

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 … decision of the CEGAT has been approved by Supreme Court in Escorts JCB Ltd. . In these decisions, Section 33 and 39(1) of the Sale of Goods Act, 1930 were referred to by the Ld.Advocate. Therefore entry of

Commissioner of Income-tax Vs. Sesa Goa Ltd.,

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A

Reported in : (2004)188CTR(Bom)120; [2004]266ITR126(Bom)

from June 1,1974, to May 31,1977. It is then pointed out that Section 32A was introduced by the Finance Act 1976, with effect from April 1,1976. If the language in Section 32A(2)(b)(iii) is considered along with the language … court in the case of Aspinwall and Co. Ltd. v. CIT : 2001(133)ELT18(SC) . In paragraph 14, the apex court observed that what would amount … with effect from April 1,1976. If the language in Section 32A(2)(b)(iii) is considered along with the language in Section 33(1)(b)(B) and considering that mineral ore does not fall in the Eleventh Schedule, the intent of Parliament is clear,

C.I.T and Anr Vs. M/S Yokogawa India Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

At the very outset, Section 10A of the Act as it existed prior to its amendment by the Finance Act of 2000 with effect from 1.04.2001; subsequent to the aforesaid amendment and the provisions of Section 10A of … relevant assessment years, or of any previous year, relevant to any subsequent assessment year,- section 32, section 32A, section 33, section 35 and clause (ix) of sub- section (1) of section 36 shall apply as if every allowance