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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 … IT Act must also be served within the period set-down in that Section since the discussion centered upon Section 27 of the General Clauses Act, 1897 which specifies that service of such a notice would be presumed to

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has to … to 18.11.1999, dated Nil, stated in the brief facts of the case by the assessee as completed on 27.4.2001, filed with the Tribunal on 13.12.2001, challenging the levy of surcharge of Rs. 3,65,680 on the tax of

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

tariff. The reasoned order was pronounced on 10th January, 2002 which is impugned in this Appeal filed under Section 27 of the ERC Act.2. We would first consider the points arising in Appeal No. 4 of 2002 and … and the tariffs should have been so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that the affairs of Electricity Board are

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 … all such income as arises directly or indirectly -... (iv) subject to the provisions of clause (i) of Section 27, to the spouse of such individual from asset transferred directly or indirectly to the spouse by such individual

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 … to claim that they were charities. G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) 27. Section 2(15) - which had been amended last, in 198324, was again amended, by Finance Act, 2008, w.e.f.

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 … 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 31st March,

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … channels to the subscribers of LCOs.3.2 The cable operator service was brought under the Service Tax net in 2002. According to the petitioner, the Parent -5-Company had been paying service tax at applicable rates on the amounts … notice was adjudicated by the 3rd respondent who passed Order-in- Original dated 27.12.2021 confirming the part of tax demand (i.e., Rs.45 lakhs out of the

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … channels to the subscribers of LCOs.3.2 The cable operator service was brought under the Service Tax net in 2002. According to the petitioner, the Parent -5-Company had been paying service tax at applicable rates on the amounts … notice was adjudicated by the 3rd respondent who passed Order-in- Original dated 27.12.2021 confirming the part of tax demand (i.e., Rs.45 lakhs out of the

Commissioner of Income Tax Vs. Ms. Real Image Pvt. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Section 143(1), 55(2)(a); Finance Act, 2002 - Section 28(v-a)

"goodwill". He has also contended that introducing the provision in the statute with effect from 1.4.2003 vide the Finance Act, 2002 would indicate that it is the intention of the Legislature to tax such receipts irrespective of the assessment … Prayer:- Appeal under Section 260A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal Madras 'B' … directly or indirectly for a period of five years with effect from 27.04.2005 for a consideration of Rs.98,22,000/- as non-compete fee. According to the Assessing

Deena Nath Agarwal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2004)82TTJAgra689

2001, i.e., before amendment in Sub-clause (b) of Clause (C) of Sub-section (1) of Section 158 BB by Finance Act, 2002 w.e.f. 1st July, 1995.27. We have carefully considered the rival contentions and we noted that by Finance Act,