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Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

no question of Parliament overruling the decision of the Supreme Court by passing Finance Act, 2000, and the Finance Act, 2003, to amend the provisions retrospectively. It was held in that context that a Legislature is competent to remove … Provided that in cases to which the provisions of Chapter XII or Chapter XII-A or Sub-section (1A) of Section 161 or Section 164 or Section 164A or Section 167B of the Income-tax Act apply, "advance tax" shall be

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 … laws cited before assessing officer were as follows:CIT v. Hindustan Housing & Land Development Trust Ltd. ( 1986) 161 ITR 524 (SC) 4. CIT v. Seksaria Bhiswan Sugar Factory (P.) Ltd. (1992) 195 ITR 778 (Bom.) However,

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 … the lower authorities such as Abdul Maimon Sheik Mohammed, 248 ITR 614(Bom), Hindustan Housing and Land Development Trust, 161 ITR 524(SC) and Harish Chandra and Ors., 154 ITR 478(Del) He has further relied upon certain decisions of

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

Court : UK Supreme Court

Subject : Land Acquisition

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 … known dissent in Air Canada v British Columbia (1989) 59 DLR (4th) 161, 169: "It is, however, my view that payments made under unconstitutional legislation

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 … in the case of CIT v.Hindustan Housing and Land Development Trust Ltd. 161 ITR 524 as also in the case of P. Msriappa Gounder v. … 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.

Dharmendra Kumar Mohanji Mishra Vs. State of Gujarat and anr.

Court : Gujarat

Subject : Criminal

Acts : Prevention of Corruption Act, 1988 - Sections 7, 13(1), 13(2), 19 and 19(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 161

Reported in : (2009)3GLR1963

Sharma before this Court who was at that time functioning as an Under Secretary in the Ministry of Finance at New Delhi, and who in the year 2003, was functioning as an Under Secretary (Vigilance and Litigation) … from service, after fully and carefully examining the material before it, including the statements of witnesses recorded under Section 161 Cr.P.C. in regard to the said allegations and circumstances of the case, considers that the said Shri D. … want of valid sanction to prosecute him under Section 19 of the Act, and (D) order that pending the admission and/or hearing and disposal of

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under the … Pvt. Ltd., v. State of Haryana reported in Special Leave Petition No.- 161 - 13917/2009 explaining the scope of power of attorney has held as … …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) - 2 - This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 30.05.2008 passed in ITA No.468/BNG/2006, for the assessment year

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board … Court in Carl Still G.m.b.H .v. State of Bihar AIR 1961 SC 1615 and Bengal Immunity Co. Ltd. v. State of Bihar, [1955] 2 SCR

Chandi Ram and ors. Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2008)217CTR(P& H)113; [2009]312ITR139(P& H)

45(5) of the Act and Sub-section (16) of Section 155 of the Act, which were inserted by the Finance Act, 2003 w.e.f. 1st April, 2004, was considered. However, both these provisions have been taken into consideration by the learned … has been taken by various other High Courts in the following cases:(i) CIT v. Jeevan & Sons (2000) 161 CTR (Raj) 242;(ii) Darapaneni Chenna Krishnayya (TIUF) v. CIT : [2007]291ITR98(AP) ;(iii) CIT v. Dehradun Tea Co. ;(iv)

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in Finance Act, 1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance Act 2004. Finally the … was initially decided by Tribunal in the case of L.H. SUGAR FACTORIES LTD. Vs. CCE- 2004 (165) E.L.T. 161 (Tri. - Del.) which was affirmed by the Apex Court as reported at  2005 (187) ELT 5 (SC)