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Asstt. Commissioner of Income Tax Vs. Poddar Projects Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)92ITD468(Kol.)

of Section 32(2) as amended by Finance (No. 2) Act, 1996 w.e.f. 1.4.97 had been substituted by the Finance Act, 2001 w.e.f. 1.4.02 as under:- "(2)Where, in the assessment of the assessee, full effect cannot be given to any

Dinesh Nagindas Shah Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 5, 25 and 25(1)

Reported in : (2004)190CTR(Guj)106; [2005]273ITR229(Guj)

were under the belief that with effect from asst. yr. 1994-95, the amendment in the WT Act by Finance Act, 1992, granting exemption under Section 5(vi) was applicable only in respect of the residential house property and not … petitioners filed petitions under Section 25 of the Act on 31st March, 2003 for asst. yrs. 1994-95 to 2001-02. The petitioners prayed that the AO be directed to grant exemption under Section 5(vi) for the aforesaid asst.

Katni Minerals (P) Ltd. Vs. Cc and Ce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2003)(86)ECC435

by which the Commissioner of Customs & Central Excise in exercise of powers under Section 84 of the Finance Act, 1994 has confirmed the demand of Sales Tax and imposed penalty.2. We heard Shri B.L Narsimhan, learned Advocate

Dcit Vs. S.G. Investments and Industries

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)89ITD44(Kol.)

Act." 9. A new Section 14A in Chapter IV of the Income-Tax Act, 1961 was inserted by the Finance Act, 2001, with retrospective effect from 1-4-1962. The Circular No. 14 of 2001, dated 22-11-2001 issued by the CBDT and

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

80 HHC as contended on behalf of the assessee. Section 80 HHC Sub-section 1B was introduced by the Finance Act with effect from 1.4.2001 so as to phase out the deduction completely by assessment year 2005- 06. Section

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)96TTJ(Bang.)211

It is pertinent to note that the provisions of Section 14A of the IT Act introduced by the Finance Act, 2001, with retrospective effect provide that-- 'for the purposes of computing the total income under this chapter, no deductions … Blo- STPIB/Wipro 19-12-1998 1999-2000 1999-2000City I -ck I & VI, Plot No. 72 Systems/Expan/ & 73, KEOICS Electronic 98071601/2496 --Electronic City, Blo- STPIB/Wipro 16-7-1998 1999-2000 1999-2000ITPI, ITPL, 5th & 6th Floors, STPIB/Wipro 19-5-1998 1999-2000 1999-2000M G Road

A.H. Baldota Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)517

the same has to be disallowed. He also submitted that Section 14A was introduced in the statute by Finance Act, 2001, w.r.e.f. 1st April, 1962 making it possible for the AO to disallow claim of expenditure incurred in earning

Cce Vs. Oripol Industries, Utkal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2003)(88)ECC239

(Appeals) does have jurisdiction to remand the appeal before him after the amendment of Section 35A by the Finance Act, 2001 w.e.f. 11.5.2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal on

Commissioner of Central Excise Vs. Oripol Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2002)LC396Tri(Delhi)

(Appeals) does have jurisdiction to remand the appeal before him after the amendment to Section 35A by the Finance Act, 2001 w.e.f. 11-5-2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal on

Wipro Ltd. Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)96TTJ(Bang.)221

is pertinent to note that the provisions of section 14A of the Income Tax Act introduced by the Finance Act, 2001, with retrospective effect provide that/for the purposes of computing the total income under this chapter, no deductions will