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The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

the actual payment has been realized within fifteen days of the due date, deduction shall be allowed.10. By Section 21 of the Finance Act, 2003, the following amendments were incorporated in Section 43B of the Act, 2003.In the … contention to the construction that should be given. Consequent to the deletion of the proviso by to the Finance Act, 2003.4. Section 43B was inserted by the Finance Act 1983 with effect from 1st April 1984. The two provisos

Rajasthan Textiles Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)9STT528

dated 5-11-1997. He submits that the said Notification was amended with retrospective effect by Section 160(1) of the Finance Act, 2003 and by virtue of this amendment, they are eligible for the refund claim.4. The learned DR, on the … issued to the appellants for the rejection of the refund amount. The adjudicating authority vide its order-in-original dated 21-6-2004 rejected the refund claim filed by the appellants. On an appeal, the Commissioner (Appeals) also came to the

Checkmate Services P Ltd Vs. Commissioner Of Income Tax-i

Court : Supreme Court of India

Subject : Land Acquisition

cash, the sum has been realised within fifteen days from the due date." By Section 21 of the Finance Act, 2003, the above second proviso was omitted. Thereafter, by Finance Act, 2021 the following Explanation 5 was added, w.e.f.

Kwality Milk Foods Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)100ITD199(Chennai)

the actual payment has been realized within fifteen days of the due date, deduction shall be allowed.12. By Section 21 of the Finance Act, 2003 following amendments were incorporated in Section 43B of the Act: (b) in the … has constituted this Special Bench to consider the following question: Whether amendment in proviso to Section 43B by Finance Act, 2003 could be construed to be curative, as such retrospective in nature? 2. We have heard the rival submissions

The Additional Commissioner, Central Excise, Madurai Vs. M/s. Strategi ...

Court : Chennai Madurai

Subject : Service Tax

sector. 10. Therefore, the services of "commissioning or installation" were brought under the service tax net in the Finance Act, 2003. Section 65(28) defined "commissioning or installation" to mean" any service provided by a commissioning and installation agency in relation … was eventually allowed by a learned Judge on 08.08.2011. The appeal filed by the Department was admitted on 21.11.2011. Thus, a total period of 9 years has passed from the date of the order-in-original. A period of

Pradip J. Mehta Vs. Commissioner of Income Tax, Ahmedabad

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5, 5(1), 6, 6(6) and 256(1); Indian Income Tax Act, 1922 - Sections 4B; Finance Act, 2003; Central Excise Act; Travancore Income Tax Rules

Reported in : (2008)216CTR(SC)1; [2008]300ITR231(SC); 2008(2)JKJ39[SC]; JT2008(5)SC614; 2008(6)SCALE675; 2008AIRSCW3398

satisfied.23. It may be noted here that the Parliament has amended Section 6(6) of the 1961 Act by Finance Act 2003 w.e.f. 1st April, 2004, which reads as under:Section 6(6) A person is said to be 'not ordinarily resident' … such he has been rightly held to be a 'resident' in India during the previous year in question. 21. The Income Tax Act of 1922 was replaced by the Income Tax Act of 1961. The Law Commission

Krishi Upaj Mandi Samiti Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (2008)299ITR94(JP.)

of income on the basis that in view of insertion of an Explanation to Section 10(20) by the Finance Act, 2002, with effect from April 1, 2003 defining the expression "local authority", exemption under Clause (20) of Section … the Income-tax Act in prescribed Form No. 10A to the learned Chief Commissioner of Income-tax, Kota on October 21, 2005, providing copies of three years account with an application for condonation of delay on December 12, 2005.

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

(10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec (c)(i) and (ii) (w.e.f. 1.4.2002). Sub-section (10), before substitution by Finance (No.2) Act, 2004, … nature. 8.2. ITA2982013 On the other hand, ld. Sr. DR took us to various pages Page 6 of 21 of the assessment order by submitting that the case laws relied upon by the assessee are not applicable

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

to any resident payee Any payer to a non-resident payee 40(a)(i) N.A. 40(a)(i) N.A. Position as amended by Finance Act, 2003: Payable Outside India Payable in India Any payer to any resident payee Any payer to a non-resident payee … 1962, does not contradict the DTAA. ITA No.180/2014 Page 16 of 83 21. Mr. Singh relies upon Aggarwal Chamber of Commerce, Ltd v. Ganpat Rai … S. Syali, CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH JUDGMENT Prathiba M. Singh, J.:1. The present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) challenges the order dated 23rd

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 … by sections 320 FA 2004 and 107 FA 2007 (issues 20 and 21); and that section 33(2A) of the Taxes Management Act 1970 ("TMA") (issue