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Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 2(24), 17, 28, 41, 44, 45, 59, 80HHC, 139(1), 139(3), 143(1A), 143, 144, 147, 160(1), 256(2), 271, 271(1) and 280D; ;Taxation Laws (Amendment) Act, 1975; ;Finance Act, 2002 - Sections 271(1); ;Finance Act, 1993 - Sections 143(1A); ;Constitution of India - Article 141

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

have been concealed or inaccurate particulars have been furnished.'Section 271(1)(c) of the Act has been further amended by Finance Act, 2002, by which Clause (iii) and Expln. 4 has been modified. After the amendment section reads as follows :'(iii) … of insurance carried on by a mutual insurance company or by a co-operative society, computed in accordance with Section 44 or any surplus taken to be such profits and gains by virtue of provisions contained in the First

Rajbhushan Omprakash Dixit vs.union of India & Anr

Court : Delhi

Subject : Land Acquisition

and the Union of India through the Department of Revenue, Ministry of Finance (Respondent No.1) to provide him a certified copy of ECIR/HQ/17/2017 dated 27th … B IPC. Since the offences were also those mentioned in the Schedule to the Prevention of Money Laundering Act, 2002 (PMLA), the DOE recorded an Enforcement Case Information Report (ECIR) being ECIR/HQ/15/2017 in relation to the offence of … In the said complaint, cognizance was taken by the learned Special Judge on 23rd December 2017 itself under Section 44 (1) (b) PMLA.12. Thereafter on 12th January 2018 one Anup Prakash Garg was arrested by the DOE under

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

profits or gains derived.2. With effect from 1st April, 2003 the said Section 44 was omitted by the Finance Act, 2002 and the present assessment year chargeable to tax is asst. yr. 2003-04, the appeal of which is before

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

clarificatory only if the statue itself expressly and unequivocally states that it is a declaratory and clarificatory provision. 44. Explanation 4 to Section 271(1)(c) as it stood prior to its amendment by the Finance Act, 2002, requires … Elphinstone Spinning and Weaving Mills Company Ltd. : [1960]40ITR142(SC) . 11. Section 271(1)(c) was again amended by the Finance Act, 2002. Subsequent amendment was brought to the notice of the Bench hearing the Appeal. In the impugned order, the

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

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 … 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 … in the commission of offence of money-laundering even before filing of the complaint before the Special Court under Section 44(1)(b) of the 2002 Act in that regard. If the action of the authorised officer is found to be

Glaxo Smith Kline Asia P. Ltd. Vs.assess. Auth. Special Zone Trade

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … Versus ASSESS. AUTH. SPECIAL ZONE TRADE …..Respondent ST.APPL.& 27/2013; W.P.(C) 10726/06, 3408/13, 44& 34Page 1 of 41 Through: Sh. Deepak Anand, Jr. Standing Counsel, for … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Mc Donalds India Pvt. Ltd. Vs.commissioner of T&t

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … Versus ASSESS. AUTH. SPECIAL ZONE TRADE …..Respondent ST.APPL.& 27/2013; W.P.(C) 10726/06, 3408/13, 44& 34Page 1 of 41 Through: Sh. Deepak Anand, Jr. Standing Counsel, for … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Bikanerwala Foods Pvt. Ltd. Vs.uoi and Ors.

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … Versus ASSESS. AUTH. SPECIAL ZONE TRADE …..Respondent ST.APPL.& 27/2013; W.P.(C) 10726/06, 3408/13, 44& 34Page 1 of 41 Through: Sh. Deepak Anand, Jr. Standing Counsel, for … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

Sagar Ratna Restaurants Pvt. Ltd. Vs.vto (Ward 205) and Ors.

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … Versus ASSESS. AUTH. SPECIAL ZONE TRADE …..Respondent ST.APPL.& 27/2013; W.P.(C) 10726/06, 3408/13, 44& 34Page 1 of 41 Through: Sh. Deepak Anand, Jr. Standing Counsel, for … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section

McDonalds India Pvt. Ltd. Vs.commissioner of Trade and Taxes

Court : Delhi

Subject : Service Tax

41 with the introduction of the taxable category of „franchise service‟, in the service tax laws, viz. the Finance Act, 1994, the Appellant obtained service tax registration with effect from 01.07.2003 and since then has been regularly filing … to use the goods, i.e., the trade mark, under the Delhi Sales Tax on Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004?.2. The appellant is a wholly owned subsidiary of McDonald‟s … Versus ASSESS. AUTH. SPECIAL ZONE TRADE …..Respondent ST.APPL.& 27/2013; W.P.(C) 10726/06, 3408/13, 44& 34Page 1 of 41 Through: Sh. Deepak Anand, Jr. Standing Counsel, for … to show cause why it should not be assessed to tax under Section 23 (6) of the Delhi Sales Tax Act, 1975, read with Section