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Moser Baer India Ltd. Vs. the Additional Commissioner of Income Tax an ...

Court : Delhi

Subject : Direct Taxation

Acts : Finance Act, 2007 - Sections 4A, 92CA, 92CA(2), 92CA(3), 92CA(4) and 143(3); Income Tax Act, 1922 - Sections 42(2); Income Tax Act, 1961 - Sections 92 to 92F, 220(2A), 246A, 250(4), 271AA and 271(1); Finance Act, 2001 - Sections 92; Finance Act, 2007; Assam Municipal Corporation Act - Sections 298; Imports and Exports (Control) Act, 1947 - Sections 4M(1); Municipal Act - Sections 298; Income Tax Rules, 1962 - Rules 10A and 10B, 10D, 10E and 46A; Constitution of India - Articles 226 and 227

Reported in : (2009)221CTR(Del)97; [2009]316ITR1(Delhi); [2009]176TAXMAN473(Delhi)

enactment of Income Tax Act, 1961 a somewhat similar provision was inserted by way of Section 92. By Finance Act, 2001 w.e.f. 1.4.2002 Section 92 was substituted by Sections 92 to 92F; provisions which are contained in Chapter X … generated. Under the Income Tax Act, 1922, a somewhat similar provision appeared in the statute book being, Section 42(2) which, broadly provided that where a non- resident carried out business with the person resident in the taxable

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 … Co. Ltd. , 113 ITR 174; of Allahabad High Court in the case of Senairam Dongarmal v. CIT, 42 ITR 392 (S.C); of Supreme Court in the case of Mahendra Prasad v. ITO, 129 ITR 295 (SC);

Aztec Software and Technology Vs. Acit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)107ITD141(Bang.)

manipulating prices charged or paid in international transactions, thereby eroding the country's tax base.4. Accordingly, legislative changes through Finance Act, 2001 and 2002 were made. It was provided in Section 92(1) that income arising from international transaction between associated … provisions of section 92CA was brought into the Income-tax Act by the Finance Act of 2002 w.e.f. 1.6.2002. Section 42 of the Finance Act, 2002 specifically mentions that section 92CA has been inserted w.e.f. from 1^st day of

Tofan Singh Vs. The State Of Tamil Nadu

Court : Supreme Court of India

Subject : Right to Information

are sentenced to less severe punishment. There were further amendments by the NDPS (Amendment) Act 2014 and the Finance Act 2016 (28 of 2016).47. However, despite an elaborate statutory framework, the NDPS Act is not being effectively implemented. … The Bill seeks to achieve the above objectives.46. The NDPS Act was further amended by the NDPS (Amendment) Act, 2001, to rationalize the sentence structure to ensure that drug traffickers who traffic in significant quantities of drugs are … are evidence, as opposed to section 67 which is only a section which enables an officer notified under section 42 to gather information in an enquiry in which persons are “examined”. 149.Equally, section 32 of POTA and section

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

Articles) Act, 1978 (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further … of Finance (Department of Revenue) notification No.19/2004-Central Excise (N.T.), dated the 6th September, 2004 or in notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001 shall be followed. (6) Presentation of claim of rebate. - The

Ghodawat Industries India Private Limited Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … Court of India in Unicorn Industries Vs. Union of India reported in 2019 (370) E.L.T.3(S.C) in paragraph 41, 42 and 43, has held as under: “41. The Circular of 2004 issued based on the interpretation of the

M/s. Rajnandini Foods Pvt. Ltd., Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … Court of India in Unicorn Industries Vs. Union of India reported in 2019 (370) E.L.T.3(S.C) in paragraph 41, 42 and 43, has held as under: “41. The Circular of 2004 issued based on the interpretation of the

M/s.balajee Pouches Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … Court of India in Unicorn Industries Vs. Union of India reported in 2019 (370) E.L.T.3(S.C) in paragraph 41, 42 and 43, has held as under: “41. The Circular of 2004 issued based on the interpretation of the

Ghodawat Packers Llp Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … Court of India in Unicorn Industries Vs. Union of India reported in 2019 (370) E.L.T.3(S.C) in paragraph 41, 42 and 43, has held as under: “41. The Circular of 2004 issued based on the interpretation of the

M/s.h.i. Tamboli @ Sons Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … Court of India in Unicorn Industries Vs. Union of India reported in 2019 (370) E.L.T.3(S.C) in paragraph 41, 42 and 43, has held as under: “41. The Circular of 2004 issued based on the interpretation of the