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M/s.Progen Renewables Ltd Vs The Power Grid corporation

Court : Chennai

1885. He would submit that as early as on 12.08.2024, the Power Finance Consulting Limited had made an application seeking approval from the Government of … against the 6 th respondent’s Load Flow Study dated 27.11.2025 and without following the provisions of the Electricity act, 2003 and the Indian Telegraphic Act, 1885.For Petitioner : Mr.V.C.Janarthanan for Mr.R.S.Pandiyaraj For Respondents : Mr.A.R.L.Sundaresan, ASGI 1 to … Eswari’s case with particular reference to paragraph No.7.4 wherein the Hon’ble Judge has observed that a reading of Section 164 of the Electricity Act clarifies that the power conferred under Section 16(1) is non-delegable. He would further submit

Commissioner of Wealth Tax Vs. Indian Warehousing Industries Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1983 - Sections 40(3)

Reported in : (2004)188CTR(Mad)283; [2004]269ITR203(Mad)

decision of this Court reported in KN Chan Rubber and Plastics (P) Ltd v. CWT (2003) 260 ITR 164 In the said case, while dealing with a similar question, it was observedSo far as the factory building … of the value of the warehouses as they were exempt under the provisions of Section 40(3) of the Finance Act, 1983?2. In order to appreciate the question of law, it is necessary to notice the facts in brief.Assessee

M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax … the circular of the Central Board of Direct Taxes dated March 10, 2003, extracted above, for arriving at theconclusion that the materials collected and the … turn, leads to the definition of specified service. “Specified service” is defined as under in Explanation (i) to Section 164. In relevant part, the provision reads as under: “Explanation.- For the purposes of this clause, “online sale of

K.R. Syamkumar Vs. the Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2006)100ITD500(Coch.)

Commissioner of Income-tax (Appeals), Calicut is opposed to law. 2. The taxable minimum has been fixed by the Finance Act as Rs. 28,000/- and the Dy. Commissioner ought to have found that since the prize amount is less … highly debatable The Hon'ble High Court vide its order dated 3^rd September 2003 in ITR No. 77 of 1999 () arising out of RA No. … fact that in other matters like discretionary trusts where the tax is charged at a maximum rate under Section 164, the basic exemption is always considered. 3.4 A significant instance in support of the appellant's claim is that

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 … and showed it in the balance sheet, that by itself did - 164 - not confer the power of transferring the stock-in-trade in favour of … …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

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)289

Section 234D 7. He submitted that Section 234D was introduced in Chapter XVII in the Act by the Finance Act, 2003. To advance his arguments, he referred to the scheme of the Act as laid down in the various … Section 155 or Section 250 or Section 254 or Section 260 or Section 262 or Section 263 or Section 164 or an order of the Settlement Commission under Sub-section (4) of Section 254D of the IT Act, the

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of … following cases: 1). Chawgule and Brothers Pvt. Ltd. - 2010 (18) STR 164, 2). H.K. Dave Ltd. - 2008 (12) STR 561, 3). S.S. Maritime … unloading / loading and charges for lighterage and local transportation services rendered within the port area. * In 2003-2004, Shreejis major income was shown under the Head lighterage and shore handling, which stood at Rs.16.93 Crores. In

ANZ Grindlays Bank Vs. Deputy Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

thereon under Chapter XVII B of the Act. The said clause (iii) was substituted by virtue of the Finance Act, 2003 with effect from 1st April 2004. By virtue of the aforesaid amendment, the rigor of sub clause (iii) … filed by Standard Chartered Grindlays Bank Ltd., formerly known as 'ANZ Grindlays Bank Ltd.' (hereafter the 'Assessee') under Section 260A of the Income Tax Act, 1961 (hereafter the 'Act') impugning an order dated 29th August, 2003 passed

ANZ Grindlays Bank (now Standard Chartered Grindlays Bank Ltd.) Vs. De ...

Court : Delhi

Subject : Direct Taxation

thereon under Chapter XVII B of the Act. The said clause (iii) was substituted by virtue of the Finance Act, 2003 with effect from 1st April 2004. By virtue of the aforesaid amendment, the rigor of sub clause (iii) … filed by Standard Chartered Grindlays Bank Ltd., formerly known as 'ANZ Grindlays Bank Ltd.' (hereafter the 'Assessee') under Section 260A of the Income Tax Act, 1961 (hereafter the 'Act') impugning an order dated 29th August, 2003 passed

Jayram Rajgopal Poduval Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

apt to note down the material part of Clause (6), Section 6 prior to its substitution by the Finance Act, 2003, w.e.f. 1st April, 2004 which is as under: (6) A person is said to be 'not ordinarily resident' … has been reiterated in the case of Commr. of Agrl. IT v. Plantation Corporation of Kerala Ltd. (2000) 164 CTR (SC) 502 : (2001) 247 ITR 155 (SC) providing that "So long as there is no ambiguity