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Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

those appeals was, at the time, impossible to predict with any confidence." 106. The BAT group started its proceedings on 18 June 2003, a month … such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign

Dharam Pal Satya Pal Ltd. and anr. Vs. the Commissioner, Value Added T ...

Court : Delhi

Subject : Value Added Tax

Acts : Delhi Value Added Tax Act, 2004 - Sections 74A, 106; Constitution of India - Article 226; General Clauses Act - Section 6

admission of tax liability which the assessee admits to have incurred in accordance with the provisions of the Finance Act and the Income Tax Act. Both the quantum of tax payable and its mode of recovery are authorized … & Ors. v. Pradeshiya Industries & Inv. Corporation, UP & Anr., AIR 2003 SC 1886, Ram Kanai Jamini Ranjan Pal Pvt. Ltd. v. Member, Board of … Taxes, New Delhi [2008] 16 VST 361 (Delhi) and also regard being had to the terms employed under Section 106 of the DVAT Act which deals with repeal and savings, a suo motu revisional power could not have

income Tax Officer Vs. Choudhury Farrque Ali and Marble

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2004)82TTJ(Jodh.)1

that the Department was to prove a guilty mind before it could penalize a citizen for concealment. The Finance Act, 1964, came Up with an arithmetical device to replace the vexed question of onus in penalty cases. The … The rationale behind this view is that the basic facts are within the special knowledge of the assessee. Section 106 of the Indian Evidence Act, 1872 (in short, the "Evidence Act"), gives statutory recognition to this universally accepted

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … policy and issue directions etc.); other enactments such as Airports Economic Regulatory Authority of India, 2008; The Electricity Act, 2003 (Section 79 and various sub-sections enabling determination of policy, the Tariff, Regulations of Tariffs, facilitation of inter-State transmission of

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD120(Delhi)

The legislature made retrospective amendment to section 28 of the Act by inserting clauses (iiia) to (iiic) by Finance Act, 1990 with effect from 1-4-1962. Thus, income by way of duty drawback became taxable income by virtue of … 41,17 crore. Similarly summary of theoretical consumption of components and consumable filed by the appellant on February 13, 2003 which is admitted as additional evidence as appellant was prevented by sufficient cause from producing this evidence before … Taxman 28 (Chd.) (Mag.)(3) Business Information Processing Services v. Asstt. CIT (1999) 106 Taxman 116 (Jp.) (Mag.)(4) Gurudev Engineers (P) Ltd. v. ITO (1990) 34

Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

It has also been registered with the 5th respondent, namely, the Commissioner of Service Tax, Bangalore under the Finance Act, 1994 and it has been regularly paying 'Service tax' in respect of the said service.(b) The Appellant Company … of money towards the same. INDIAN SALE OF GOODS ACT, 1930 Section 3 & Karnataka Value Added Tax Act, 2003, Section 2(15): Meaning of the term goods - Activity of providing broad band connectivity by the appellant Company to

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD45(Mum.)

following clause (a) is substituted for the existing clause (a) in Sub-section (1) of Section 90 by the Finance Act, 2003, w.e.f. 1-4-2004.(a) for the granting of relief in respect of (i) income on which have been paid both … v. Jt. CIT [2005] 4 SOT 643 ITAT Kolkata 'E' Third Member Bench in ITA 4961/M/1999, 58 & 106/ Cal./2001 and 693/Kol./2002 for assessment years 1992-93 to 1995-96 for the propositions that Explanation to Section 90(2) inserted

Ms Md Overseas Limited Vs. Director General of Income Tax and Others

Court : Allahabad

Subject : Criminal

Acts : Income Tax Act, 1961 - Section 132(1) clauses (i) to (v), 127, 147; SEZ Act - Section 22; Income Tax Rules, 1962 - Sub-Rule (2) of rule 112; Code of Criminal Procedure (CrPC) , 1973 - section 132(1) or (1A). 165; RTI Act - Section 24; Evidence Act - Section 75, 123, 125; Constitution Of India - Article 21

Chapter XIV-B. (v) A flat rate of tax at 60% was charged for the block period. Changes by Finance Act 2003 (vi) The aforesaid procedure was again changed by the Finance Act 2003. Now, the procedure for assessment in … was challenged then in an appropriate case, such disclosure should be made. 106. In our opinion in an appropriate case, where the petitioner makes out … 1. The main question involved at this stage of the case is, if a search under section 132 of the Income Tax Act, 1961 (the IT Act) is challenged on the ground that information leading

Commissioner of Central Excise Vs. Ambari Tea Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Sales Tax

interest is leviable.4. The learned Senior Advocate appearing for the respondent companies submits that Section 157 of the Finance Act, 2003 does not specifically mention for recovery of interest for any delayed payment of additional duty of excise. In

Galileo International Inc. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

India can be taxed in India. The expression 'business connection' was earlier not defined in the Act. The Finance Act, 2003 w.e.f. 1st April, 2004 i.e. as applicable to Asstt. Year 2004-05 and onwards has inserted two new Explanations … to the inference by Supreme Court in Performing Rights Society v. CIT 106 ITR 11 for the proposition that these factors are immaterial in a … against orders of learned CIT(A)-XIX, New Delhi dated 5.3.2001 and 7.3.2000 in an appeal against assessment framed Under Section 143(3) read with Section 147 of the Income-tax Act, 1961 (the Act).1.1 ITA Nos. 820 to 823/Del/2005 are