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Commissioner of Income Tax Vs. Aditya Chemicals Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(a),2(24), 2(45), 3, 4, 4(1), 5, 6, 14, 22(1), 22(4), 23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Sections 2(7)

Reported in : (2005)197CTR(Del)241; [2006]283ITR458(Delhi)

23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Section 2(7)Cases

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

initiated or requisitions made on or after that date.12.4. The last amendment came to be made by the Finance Act, 2002 which has been explained in Circular No. 8/2002 dated 27.08.2002. The relevant extract of the said Circular reads … under Section 132A made on or after 1st day of July, 1995.[Sections 64, 65 and 66]13. Thus, Chapter XIV-B, as the heading suggests, lays down … Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

fresh assessment the Assessing Officer came to the conclusion that as per provisions of Section 68(1) of the Finance Act,1997 the assessee was not entitled to immunity under VDIS in relation to the sum of Rs. 137 … under consideration complied with the requirement of VDIS. The Assessing Officer further recorded that even provisions of Section 64(1)(a) of the Scheme were not satisfied. Reliance by the assessee on various CBDT circulars for the purpose of

Krishi Utpadan Mandi Samiti Vs. Union of India (Uoi) and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(20); Constitution of India - Article 14; Finance Act, 2002; General Clauses Act

Reported in : (2004)188CTR(All)556; [2004]267ITR461(All); (2004)2UPLBEC1833

Act, 1924 (2 of 1924);'7. Sec. 10(29) on which also the petitioner relied has been abolished by the Finance Act, 2002.8. A bare perusal of the Explanation of Section 10(20) shows that now only four entities are local authorities … best enunciated by Rowlatt, J. in his classic statement in Cape Brady Syndicate v. IRC (1921) 1 KB 64:'In a taxing statute one has to look merely at what is clearly said. There is no room for

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 … Commissioner of Income Tax v. Khimji Nenshi : [1992]194ITR192(Bom) , wherein our High Court had held that; Moreover, Section 64(2)(b) contains a deeming provision and hence requires to be construed strictly. An income which is derived from the

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), read with section 64 (1) of Finance Act, 1994 ? (b) Whether in the facts and circumstances of the case, the Appellate … “Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … by holding that the services were already covered by the Notification of 2002 as amended on 7.7.2009 and that the Notification dated 27.2.2010 was only

All India Haj Umrah Tour Organizer Association Mumbai Vs. Union Of Ind ...

Court : Supreme Court of India

Subject : Service Tax

TAX - STATUTORY PROVISIONS’ containing Sections 64 to 114 of the Finance Act apply. Sub- section (1) of Section 64 of the Finance Act provides that the relevant Chapter extends to the whole of India except the State … HGOs.3. The service tax regime was introduced in India in the year 1994 under the provisions of the Finance Act, 1994 (for short ‘the Finance Act’). Initially, very few services were made subject to payment of service tax. … of Uttarakhand Undertaking and the Committee or State Committee as defined in Section 2 of the Haj Committee Act, 2002 (for short, ‘the 2002 Act’). With effect from 1st July 2017, under the provisions of the Integrated Goods

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

of the provision could cause to the tax payers. Hence the proviso above mentioned was inserted by the Finance Act, 2002 with retrospective effect from 11th May, 2002.It, therefore, meant that an assessment order already made could not be … reference to: * Manikchand Tanga 190 ITR 336, 341 (Kar.): It was pointed out that Explanation 2A to Section 64 was not clarificatory because if it were so, Parliament would not have postponed its operation only from 1st

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

is a local authority within the meaning of Explanation to Section 10(20) of the I.T. Act, 1961”?.14. By Finance Act, 2002, Section 10(20) of the I.T. Act was amended by inserting an Explanation w.e.f. 01.04.2003. Section 10(20) as amended by … Section 62 empowers the Trust to levy betterment charges. Section 63 provides for assessment of betterment charge and Section 64 provides for settlement of betterment charge by arbitrators. One more section on which reliance has been placed by

Iae International Aero Engines Ag Vs. United Breweries(holdings) Limit ...

Court : Karnataka

Subject : Land Acquisition

International Aero Engines AG and others Vs.United Breweries (Holdings) Limited Company Petition No.122/2012 4/244 Between: Rolls-Royce & Partners Finance Limited Having its registered office at 65 Buckingham Gate, London SWIE6T England Represented herein by its Authorised Signatory … Company, UBHL, under 30/244 the provisions of the Securitization and Reconstruction of Financial Assets and Enforcement Security Interest Act, 2002 (‘SARFAESI’ Act) and the representations and objections filed by the Respondent - UBHL, were rejected by the said … M/s. Mundkur Law Partners, for Creditors) This Company Petition is filed under Section 439(1)(b) **** r/w Sections 433(e), 433(f), 434 and 450 of the Companies … matters IAE International Aero Engines AG and others Vs.United Breweries (Holdings) Limited 64/244 56. When the Respondent - Company, UBHL failed to discharge its loan