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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 … Tribunal in regard to the modalities of working out the relief. But, the impugned amendment brought about by Section 26 is not for that purpose. Assuming that it was the legislative policy not to grant set-off in respect

Commr. of Income Tax Vs. Gujarat Maritime Board

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Gujarat Maritime Board Act, 1981 - Sections 3(2), 25, 26, 73, 74 and 75; General Clause Act, 1897 - Sections 3(31); Income Tax Act, 1961 - Sections 2(15), 10(20), 11, 11(1), 11(4), 11(16), 12A and 60 to 63; Finance Act, 2002; Gujarat Maritime Board Act, 1981; Indian Ports Act, 1903 - Sections 36; Banking Companies Acquisition and Transfer of Undertaking Act, 1970 - Sections 2; Public Trust Act

Reported in : (2008)214CTR(SC)81; [2007]295ITR561(SC); 2007(14)SCALE21; 2007AIRSCW7912; 2008(3)KCCRSN199

income of the Board was not eligible to income-tax under Section 10(20) or the Income-tax Act, 1961.3. By finance Act, 2002, an Explanation was added in Section 10(20) by which 'Local Authority' was defined. It gave a restricted meaning … specified in Section 25 which the Board may determine to charge to revenue;(i) any expenditure incurred under Section 26;(j) any other expenditure which may be incurred by the Board generally for the purposes of this Act;(k) any

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 10, 10(20), 10(26AAB) and 260A; Finance Act, 2002; Cantonments Act, 1924 - Sections 3; General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) Act, 1998 - Sections 5, 22(1), 22(2), 62 65, 88, 88(1), 88(2) and 88(3); Delhi Development Act, 1957; Payment of Bonus Act, 1965 - Sections 32; Constitution of India (Seventy-third Amendment) Act, 1992; Constitution of India (Seventy-fourth Amendment) Act, 1992; Constitution of India - Articles 243, 243P, 243 and 243ZF

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

the 1961 Act prior to its amendment by Finance Act, 2002 w.e.f. 1.4.03.10. Prior to the amendment by Finance Act, 2002, Section 10(20) of the Income-tax Act, 1961 provided as under:CHAPTER IIIINCOME WHICH DO NOT FORM PART OF TOTAL INCOMEIncomes … of the Tribunal, the appellant moved the High Court by way of Income Tax Appeal No.819/2006 under Section 260A of the 1961 Act. By impugned decision dated 2.6.06, Delhi High Court following its earlier judgment in the

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

may, by notification in the Official Gazette, specify in this behalf:26. Section 10(20A) and 10(23) were deleted/omitted by Finance Act, 2002, w.e.f. 01.04.2003. While both these provisions are not directly relevant for deciding the primary question (i.e., as to

Deputy Commissioner of Income Tax Vs. Electropack [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)94TTJ(Ahd.)973

July, 1995, the proceedings initiated are not proper and just. 3. As per the amendment made by the Finance Act, 2002, to Section 158B, the definition of "undisclosed income" is reproduced as under: 158B(b) : 'undisclosed income' includes any … 1. These miscellaneous applications by the Revenue are arising out of the Tribunal's orders in IT(SS)A Nos. 24, 26 and 27/Ahd/1998, dt. 6th Feb., 2001, and 20th Dec., 2002, for the block period 1st April, 1985 to

Smt. Jyoti M. Bhandari Vs. Asstt Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)6SOT375(Ahd.)

relied upon by the assessees are prior to the amendment by the Finance (No. 2) Act, 1998 and Finance Act, 2002 with retrospective effect from 1-7-1995. The Explanation which the assessees relied upon was inserted by Finance (No. 2) … These two appeals by two assessees are against the orders of assessing officer passed under section 158BD read with section 158BC of the Income Tax Act, 1961 for the block period 1-4-1985 to 31-3-1995 … 4,500 shares out of the entire holding of 1,66,000 shares up to 26-6-1995. Notices were, therefore, issued under section 158BD read with section 158BC on

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature and … prescribes the method by which the amount due to a defaulting subscriber has to be dealt with. Sections 26 to 29 deal with the signing of minutes, providing security etc. by prized subscribers. Section 30 to 33

Commissioner of Income-tax Vs. Smt. Raj Kumari Vimla Devi and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 26(1); Stamp Act; Land Acquisition Act - Sections 23; Income Tax Act, 1961 - Sections 48 and 50C; Finance Act, 2002

Reported in : [2005]279ITR360(All)

bringing to tax on capital gain, Parliament has inserted Section 50C of the Income-tax Act, 1961, by the Finance Act, 2002, with effect from April 1, 2003, wherein it has been provided that the value adopted or assessed by … 1. The Income-tax Appellate Tribunal, Allahabad, has referred the following questions of law under Section 26(1) of the Gift-tax Act, 1958, hereinafter referred to as 'the Act', for the opinion of this Court.'1. Whether,

C.Rabeek Raja Vs The Deputy Director

Court : Chennai

17.04.2018. 12.Against the order dated 17.04.2018 in O.C.No.852/2017 passed by the Second Respondent the Appellants filed appeals under Section 26 of the Prevention of Money Laundering Act, 2002 before the Appellate Tribunal under SAFEMA, New Delhi. 13.However, the … ... Appellant/Appellant in C.M.A(MD)No.77/2026-vs- 1.The Deputy Director, Directorate of Enforcement, Ministry of Finance, Department of Revenue, 2nd and 3rd Floor, 'C' Block, Murugesa Naicker Office … in all C.M.As' COMMON PRAYER: Civil Miscellaneous Appeals filed under Section 42 of the Prevention of Money Laundering Act, 2002, to set aside the impugned final order dated 29.10.2025 in FPA.PMLA-2347/CHN/2018, FPA.PMLA-2348/CHN/2018, FPA.PMLA-2349/CHN/2018, FPA.PMLA-2351/CHN/2018, FPA.PMLA-2350/CHN/2018, FPA.PMLA-2356/CHN/2018, FPA.PMLA-2354/CHN/2018, FPA.PMLA-2352/CHN/2018,

Joint Commissioner of Income-tax Vs. Montgomery Emerging Markets Fund

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)100ITD217(Mum.)

Act, 1987.25. The learned Counsel further continued to explain that the said amendment was again undone by the Finance Act, 2002 with effect from assessment year 2003-04 onwards whereby the special treatment given to capital loss has been re-instated … Mumbai passed on 23-11 -1998 and 12-2-2000, respectively. The appeals do arise out of the assessments completed under Section 143(3) of the Income-tax Act, 1961.2. These two appeals are placed before this Special Bench to consider and … follows: The learned Counsel for the assessee has relied upon circular No. 26(LXXVI-3)(F.No. 4(53)-IT/54), dated 7-7-1955 to support his contention that option is with the