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Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

for payment of BED by an amendment of Explanation to rule 3 of CCR. By Section 88 of Finance Act 2004, this Explanation was retrospectively amended to prohibit use of credit of AED (GSI) earned prior to 1.4.2000 … in view of the ratio of the Apex Court judgment in CCE, Vadodara vs Dhiren Chemical Indistries - 2002(139)ELT 0003 (T) . The appellants have sought to vacate the impugned order and prayed for issue of directions

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

which construed the provisions of Section 201 of the Act as they stood before the amendment of the Finance Act, 2002. Therefore, the same would not enable the Respondents to urge that after the 2002 amendments made in Section

Ram Autar Agarwal Vs. Commissioner of Income Tax Alld

Court : Allahabad

Subject : Direct Taxation

placed reliance upon CBDT Circular dated 27th August, 2002 in which it was laid down as under:- "61.3.2-The Finance Act, 2002, has amended s.158BB to clarify that the block assessment of undisclosed income is to be based on the … 4. Both the appellants are doctors by profession and are husband and wife. On 5.3.1992, a search under Section 132(1) of the Income Tax Act, 1961 (the Act) was conducted at their residence and Nursing Home, in

V. Narayana Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)85TTJ(Hyd.)712

depreciation was disallowed. Learned counsel has also adverted our attention to the amendment to ExpIn. 3 by the Finance Act, 2002, to submit that only with effect from 1-4-2003, the theory of deemed concealment was extended even in respect … :Cement Marketing Co. of India Ltd. v. Asstt. Commr. of Sales-tax (1980) 124 ITR 15 (SC) (c) Sir Shadilal Sugar & General Mills Ltd. v. … These appeals are filed at the instance of 5 assessees. Ponalty levied under section 271(1)(c) of the Act and confirmed by the learned CIT (A) is the subject-matter of dispute before us.

Sri V. Narayana Vs. Ito [Alongwith Ita Nos. 848 to 850,

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)91ITD372(Hyd.)

where the depreciation was disallowed. Learned counsel has also adverted our attention to the amendment to Explanation-3 by Finance Act, 2002, to submit that only with effect from 1-4-03 the theory of 'deemed concealment' was extended even in respect … 1. These appeals are filed at the instance of 5 assessees. Penalty levied under Section 271(1)(c) of the Act and confirmed by the learned Commissioner of Income-Tax (Appeals) is the subject matter of … to raise additional grounds at this juncture in the light of Section 124(3) of Income-tax Act, It was submitted that neither at the time of

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)103ITD389(Delhi)

the AO and relatable to such evidence' appearing in Section 158BB(1) of the Act as substituted by the Finance Act, 2002 with retrospective effect from 1st July, 1995.2. In this appeal the assessee originally filed grounds of appeal running … maintained in the normal course relating to such previous years will not be included in that block. (1995) 124 CTR (St) 210 : (1995) 212 ITR (St) 306.The salient feature of Chapter XIV-B is that "undisclosed income"

CEAT Limited Vs. The Commissioner of Central Excise Mumbai-III

Court : Mumbai

Subject : Service Tax

utilization of AD(GSI) credit only when such duty was paid on or after 1st April, 2000. Further, by Section 124 of the Finance Act, 2005, the law was amended providing for cenvat credit of AD(GSI) leviable and paid … of AD(GSI), towards payment of basic and special excise duty on finished products. By Section 88 of the Finance Act, 2004, the cenvat credit rates were retrospectively amended so as to restrict the utilization of AD(GSI) credit only … finds below sub-rule (6) of Rule 3 of the Cenvat Credit Rules, 2002. It is with some pain and anguish that we note that from

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … the intervening persons/entities will not be known. This would impact the principles of the Prevention of Money Laundering Act 2002; and 22 “KYC” 13 PART A c. The intention of introducing electoral bonds can be accomplished by cheque, … disclosure of documents related to the affairs of the State in terms of 76 Indian Evidence Act 1872, Section 124 51 PART F a conflict between public interest and private interest. This Court observed that the underlying principle

M.i. Builders Pvt. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2008)117TTJLuck42

the appellant's income of AY. 97-98 being the "advance" received by the appellant from M/s Skymoon Plantation & Finance Ltd against the booking of the office space in its building. New Janpath Complex. Ashok Marg. Lucknow which … doctrine of estoppel does not apply against the statue the (i.e. I.T Act in the appellant's case) and consequently the notice Under Section 148 dated … Range-1, Lucknow. The assessee filed its returns of income for assessment years 2002-2003, 2003-2004 and 2004-2005 with the Addl. CIT, Range-1, Lucknow. These returns were … the period 24.10.02 to 03.03.04 and order of which was on 23.3.04 assessee never challenged the jurisdiction Under Section 124(3)(a). Hence during the assessment proceedings the jurisdiction was vested with the ACIT Range-IV. Lucknow and therefore on date

Anand Prakash Agrawal Vs. Commissioner of Income-tax (Central)

Court : Allahabad

Subject : Direct Taxation

submitted that the provision of Section 158 B(b) relating to "undisclosed income" has undergone a change by the Finance Act, 2002, which has amended the provision with retrospective effect from 01.07.1995. The learned counsel further submitted that the Finance … a decision of the Rajasthan High Court in CIT v. Elegant Homes (P.) Ltd. [2003] 259 ITR 232/[2002] 124 Taxman 819, in which it was held that in Chapter XIV-B of the Income-Tax Act special provisions for