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Mayawati Vs. Cit (Central-i) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act - Sections 138, 139, 139(1), 142(1), 143(2), 143(3), 147, 148 to 153, 153(2) and 163; Finance Act, 1996; Finance Act, 2002; General Clauses Act, 1897 - Sections 27; Evidence Act - Sections 114; Negotiable Instruments Act, 1881; Constitution of India - Article 226

Reported in : (2009)222CTR(Del)117; 157(2009)DLT324; [2010]321ITR249(Delhi)

to Sub-section (2) of Section 143, as it stood immediately before the amendment of said Sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation … under Section 148 is to be served is a person treated as the agent of a non-resident under Section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

Khoday India Limited vs the Principal Commissioner of Income Tax

Court : Karnataka

subsection (2) of section 143, as it stood immediately before the amendment of said sub- section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation … notice undersection 148 is to be served is a person treated as the agent of a nonresident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

Ms Dhampur Sugar Mills Ltd. Dhampur, District Bijnor. Vs. Assistant Co ...

Court : Allahabad

Subject : Land Acquisition

to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or recomputation … under section 148 is to be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

Union Of India Vs. Ashish Agarwal

Court : Supreme Court of India

Subject : Direct Taxation

to subsection (2) of section 143, as it stood immediately before the amendment of said sub­section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re­assessment or recomputation … under section 148 is to be served is a person treated as the agent of a nonresident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

M/S Ltimindtree Limited vs the Joint Commissioner

Court : Karnataka

to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation … notice under section 148 isto be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

Vikram Kothari (H.U.F.) Vs. State of U.P.

Court : Allahabad

Subject : Direct Taxation

to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or re-computation … under section 148 is to be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or re-computation to be made in pursuance of the notice is to be made

Late Shri Dinesh Chand Through L/H Vs. Joint Commissioner of Income Ta ...

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)97TTJ(Delhi)770

gain tax were in accordance with law. A subsequent introduction of Sub-clause (va) to Section 28 by the Finance Act, 2002 making the receipt of an amount of the nature involved in the present case liable to tax as … v.CIT - 176 ITR 417 and in the case of Kartikeya V. Sarabhai v. CIT - 228 ITR 163, he held that the agreement entered into between the assessees and HCC constituted extinguishment of assessees' right to

Dinesh Chand Vs. Joint Cit, Special Range,

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)95ITD209(Delhi)

gain tax were in accordance with law. A subsequent introduction of sub-clause (va) to section 28 by the Finance Act, 2002 making the receipt of an amount of the nature involved in the present case liable to tax as … (1989) 176 ITR 4171 (SC) and in the case of Kartikeya V. Sarabhai v. CIT (1997) 228 ITR 163 (SC), he held that the agreement entered into between the assessees and HCC constituted extinguishment of assessees right

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

it shall be presumed that such proceeds of crime is involved in money-laundering.” 371 The Standing Committee of Finance then made some recommendations as follows: “The Committee recommend that the prescribed onus of proof that the property … 8 of the Suppression Of Unlawful Acts Against Safety Of Maritime Navigation and Fixed Platforms On Continental Shelf Act, 2002; Section 212 of the Companies Act, 2013; and Section 12 of the Anti-Hijacking Act, 2016. State Legislations:- Section 19

CalvIn Wooding Consulting Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR411

was that, the service provider had provided "Consulting Engineer" service under Section 65(31) of Chapter V of the Finance Act, 1994. In the Service Tax Appeal No. 172 of 2005 (filed by the Revenue) and Service Tax Appeal … the adjudicating authority that, Service Tax was recoverable from the service provider for the period upto 15th August, 2002. From the fact that TDS amount was withheld under the Income Tax Act, from the consideration, the recipient … pay Service Tax, is the respondent.3. Service Tax Appeal Nos. 159 to 163 of 2005 have been filed by Calvin Wooding Consulting Ltd., Lenzing Aktiengeseooschaft,