Advanced Search Results

Addl. Cit Vs. Vestas Rrb India Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD2(Delhi)

even after the grace period had expired. However, the proviso clause to section 43B stands amended by the Finance Act, 2003. Prior to the amendment of section 43B, the two provisos of section 43B read as under :'Provided that … been published in 126 Taxman (St) 1. Relevant extract at para 5.7 of the report at page No. 122 in this regard is reproduced as under so as to show that the amendment was made to do

Estate Late Shri Dharambir Vs. the Dcit [Alongwith Ita Nos. 7279,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96TTJ(Mum.)880

(c) has also been introduced in addition to Clauses (a) & (b) to Section 45(5) w.e.f. 1/4/2004 by Finance Act 2003. According to this newly inserted Sub-clause (c) where in the assessment for any year, the capital gain arising … has followed its own judgment in the case of Govindarajulu Chetty, 165 ITR 231 and Korshed Shapoor Chenai, 122 ITR 21. In the case of Govindarajulu Chetty since it was an admitted fact that mercantile method of

Estate of Late Shri Dharambir

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)95ITD83(Mum.)

been introduced in addition to clauses (a) & (b) to section 45(5) with effect from 1-4-2004 by the Finance Act, 2003. According to this newly inserted sub-clause (c) where in the assessment for any year, the capital gain arising … of CIT v. Govindarajulu Chetty (1987) 165 ITR 231 (SC) and Mrs. Khorshed Shapoor Chenai v.Asstt. CED (1980) 122 ITR 21 (SC). In the case of T.N.K. Govindrajulu Chetty (supra) since it was an admitted fact that

Addl. C.i.T., Special Range-5 Vs. Vestas Rrb India Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)275ITR81(Delhi)

even after the grace period had expired. However, the proviso clause to Section 43B stands amended by the Finance Act, 2003. Prior to the amendment of Section 43B, the two proviso 43B read as under: "Provided that nothing contained … been published in 126 Taxman (St.) 1. Relevant extract at para 5.7 of the report at page No. 122 in this regard is reproduced as under so as to show that the amendment was made to do

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

of a company, who fails to deduct the whole or any part of the 23 Substituted by the Finance Act 2003 (32 of 2003), sec. 80(b) (w.e.f. 1-6-2003). 35 tax in accordance with the provisions of this Chapter on … apply insofar as distributors are concerned. He finally 13 F. No 500/ 122/ 99 dated December 16, 1999. 26 concluded his arguments by stating that … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons

The Commissioner of Income Tax-2 Vs. LIC Housing Finance Ltd.

Court : Mumbai

Subject : Direct Taxation

amount of paid up share capital and general reserves. 4. Subsequently, the aforesaid provision was amended by the Finance Act, 1997 with effect from 1.4.1998 whereby the words “and maintained” were added in section 36(1)(vii) after the word … ITR 708. (6) Rural Electrification Corpn. Ltd. vs. CIT (2009) 312 ITR 122 (7) ITO vs. Volkani Brothers (1971) 82 ITR 50 (8) Mepco India … u/s.263 of the Income Tax Act? 2. These appeals are filed by the revenue pertaining to assessment years 2003-04 and 2004-05 respectively. The common issue that arises pertains to the provisions of Section 36(1)(viii) of the Income

The Dy. Commissioner of Vs. Shri Bhim Singh Lather

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)282ITR151(Delhi)

to above were all before the introduction of Clause (c) Which was with effect from 1-4-2004 added by Finance Act, 2003, Explanatory notes where of are reported in 263 ITR 62 (St.) Circular No. 7 dated 5-9-2003 at page … the case of Mrs. Khorsned Shapoor Chenai v.Assit. Controller of Estate Duty 122 ITR 21 (Supreme Court).The Judicial Member, on the other hand, held that … was deducted in that year.6. For the Asst. Years 1994-95 and 1995-96, the Assessing Officer issued notices Under Section 148 on 11th December, 1996 in response to which the assessee declared total income of Rs.56,026/- for Asst.

Union Of India Vs. M/s. B.t. Patil And Sons Belgaum (construction) Pvt ...

Court : Supreme Court of India

Subject : Land Acquisition

Customs Act, Section 37 of the Central Excise Act and Section 93A read with Section 94 of the Finance Act, 1994, the Central Government has made a set of rules called the Customs, Central Excise Duties and Service … bidding or under limited tender system would be regarded as ‘deemed exports’ under the Exim Policy of 1992-1997.22. Section 122 provides that ‘deemed exports’ shall be eligible for the benefits in respect of manufacture and supply of goods

M/s. Puyvast Maritime India Pvt Ltd Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

under Foreign Trade (Development and Regulation) Act : Section 28AAA has been inserted in the Customs Act through Section 122 of the Finance Act, 2012 to provide for recovery of duties from the person to whom an instrument … That apart we may also refer to the return filed by the petitioner under section 70 of the Finance Act, 1994 read with rule 7 of the Service Tax Rules, 1994 i.e form ST-3 (revised) wherein the petitioner … of 2021 (a) Titan Medical Systems Pvt. Ltd. Vs. Controller of Customs, 2003 (151) E.L.T. 254 (S.C.)[Para 13].; (b) (b) Commissioner of Customs, Bangalore vs

M/S Ecl Puyvast (India) Pvt Ltd vs Union of India

Court : Karnataka

under Foreign Trade (Development and Regulation) Act : Section 28AAA has been inserted in the Customs Act through Section 122 of the Finance Act, 2012 to provide for recovery of duties from the person to whom an instrument … That apart we may also refer to the return filed by the petitioner under section 70 of the Finance Act, 1994 read with rule 7 of the Service Tax Rules, 1994 i.e form ST-3 (revised) wherein the petitioner … - 47 -(a) Titan Medical Systems Pvt. Ltd. Vs. Controller of Customs, 2003 (151) E.L.T. 254 (S.C.)[Para 13];(b) (b) Commissioner of Customs, Bangalore vs Aditya