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The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...
Mumbai
Oct-08-2007
Direct Taxation
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
(2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)
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 … to employer's contribution while the deduction in respect of employees contribution would be governed by the provisions of Section 36(1)(va);(ii) The deduction in respect of employers contribution is to be allowed if the payment has been made by
Tag this Judgment! AI Brief & AskAll India Tax Payers Welfare Association Vs. Union of India (Uoi)
Chennai
Feb-17-2006
Service Tax
Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17
(2006)205CTR(Mad)360; 2006[4]STR14
let us look into the relevant provisions of the Act for disposal of this writ petition:Section 68 of Finance Act, 2003 : Every person providing taxable service to any person shall pay Service Tax at the rate specified in … 9D, 11, 1B, (11BB), 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E,, 14, 15, 35F, to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40 of the Central Excise Act; that Section 12A and 12B
Tag this Judgment! AI Brief & AskDeputy Commissioner of Income Tax, Ahmedabad Vs. Core Health Care Ltd.
Supreme Court of India
Feb-08-2008
Direct Taxation
Income Tax Act, 1961 - Sections 28 to 41, 43, 43(1), 80HH, 80I, 90(2) and 260A; Finance Act, 1986 - Sections 43(1); Finance Act, 2003
105(2008)CLT433(SC); (2008)215CTR(SC)1; [2008]298ITR194(SC); JT2008(2)SC367; 2008(2)SCALE327; (2008)2SCC465; 2008AIRSCW1425
proviso has since been inserted in Section 36(1)(iii) of the 1961 Act. That proviso has been inserted by Finance Act, 2003 w.e.f. 1.4.2004. Hence, the said proviso will not apply to the facts of the present case. Further, in
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Commissioner of Income Tax Vs. Nexus Computer (P) Ltd.
Chennai
Aug-18-2008
Direct Taxation
Finance Act, 2003; Income Tax Act, 1961 - Sections 36(1), 43B and 143(1); Constitution of India - Article 141
(2008)219CTR(Mad)54; [2009]313ITR144(Mad); [2009]177TAXMAN202(Mad)
delayed even though the payment tendered before the due date. Having regard to this unintended hardship, by the Finance Act, 2003, in the first proviso to Section 43B the words, brackets and letters referred to Clause (c) or Clause … on or before the due date as defined in the Explanation below Clause (va) of Sub-section (1) of Section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen
Tag this Judgment! AI Brief & AskPlastiblends India Limited a Company Incorporated Under the Companies ...
Mumbai
Oct-16-2009
Direct Taxation
Income Tax Act, 1961 - Sections 2(45), 5, 14, 28, 29, 30 to 43D, 66 to 80, 80A to 80B, 80B(5), 80C to 80U, 143(1) and 260A; Companies Act, 1956; Finance Act, 2001 - Sections 32(1); ;Finance Act, 2003 - Sections 36(1); Customs Act, 1962 - Sections 75
2009(111)BomLR4592; (2009)227CTR(Bom)1; [2009]318ITR352(Bom); 2010(1)MhLj526; [2009]185TAXMAN187(Bom)
in : 298 ITR 194 (SC) where it is held that the proviso inserted to Section 36(1)(iii) by Finance Act, 2003 with effect from 1-4-2004 has to be read prospectively with effect from 1-4-2004. Accordingly, Mr. Dastur submitted that
Tag this Judgment! AI Brief & AskJct Ltd. Vs. Deputy Commissioner of Income Tax and anr.
Kolkata
Oct-08-2004
Direct Taxation
Income Tax Act, 1961 - Sections 10(2), 35, 36(1), 37, 43 and 43(1); ;Finance Act, 1986; ;Finance Act, 2003; ;Companies Act, 1948 - Section 65
(2005)194CTR(Cal)509,[2005]276ITR115(Cal)
36(l)(iii) or 37 cannot be claimed which stands clarified by the insertion of the proviso therein under the Finance Act, 2003. As such the assessee cannot claim any benefit of Section 36(l)(iii) or Section 37 in this case. The
Tag this Judgment! AI Brief & AskMintri Tea Co. (P) Ltd. Vs. Commissioner of Income Tax
Kolkata
Mar-17-2009
Direct Taxation
Income Tax Act, 1961 - Sections 36(1), 43B, 116, 139, 143(1), 143(2), 154, 154(2), 154(7), 156, 241, 246 and 249(2); ;Finance Act, 2003; ;Finance Act, 1992; ;Finance Act, 1994; ;Income Tax Act, 1922 - Section 35
(2009)223CTR(Cal)241,[2009]319ITR264(Cal)
made with regard to the provision of Section 43B. Section 43B was inserted in the Act by the Finance Act, 1983 w.e.f. 1st April, 1984, providing for deduction of certain amounts only upon actual payment irrespective of the … It was submitted (sic-held) by the learned Tribunal that the Hon'ble Court by its order dt. 29th Jan., 2003 did not extend the time of the due date for payment of such provident fund dues and AO … that the 'due date' within the meaning of the Explanation below Section 36(1)(va) of the Act was not available in respect of any amount for
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Monnet Industries Ltd.
Delhi
Nov-21-2008
Direct Taxation
Income Tax Act, 1961 - Sections 28, 36(1), 143(1), 143(2) and 260A; Finance Act, 2003; Indian Income Tax Act, 1922 - Sections 10(2)
(2009)221CTR(Del)266; [2009]176TAXMAN81(Delhi)
with the proviso in the present case which was inserted in Section 36(1)(iii) of the Act by the Finance Act, 2003 w.e.f. 01st April, 2004 The year under consideration in this appeal, is assessment year 1996-97.5.3 In ascertaining whether
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Kolkata-iii Vs. Alom Extrusions Limited
Supreme Court of India
Nov-25-2009
Direct Taxation
Income Tax Act, 1961 - Sections 2(24), 28, 36(1), 43B and 139(1); Finance Act, 2003; Employees' State Insurance Act, 1948; Finance Act, 1988; Finance Act, 1989; Provident Fund Act; Finance Act, 1983
(2009)227CTR(SC)417; [2009]319ITR306(SC); JT2009(14)SC441; 2009(14)SCALE163; (2010)1SCC489; [2009]185TAXMAN416(SC)
whether omission [deletion] of the second proviso to Section 43B of the Income Tax Act, 1961, by the Finance Act, 2003, operated with effect from 1st April, 2004, or whether it operated retrospectively with effect from 1st April, 19884. … on or before the due date as defined in the Explanation below Clause (va) of Sub-section (1) of Section 36, and where such payment has been made otherwise than in cash, the sum has been realized within fifteen
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Aimil Limited
Delhi
Dec-23-2009
Direct Taxation
Income Tax Act, 1961 - Sections 2(24), 28, 36(1), 43B and 139(1); Finance Act, 2003; Employees' State Insurance Act, 1948; Constitution of India - Article 141
(2010)229CTR(Del)418
of return, no disallowance could be made in view of the provisions of Section 43B, as amended vide Finance Act, 2003, he still confirmed the addition made by the AO on the ground that no documentary proof was given … matter of pure interpretation of the provisions of the Income Tax Act, 1961 (for short, the 'Act'), particularly Section 36(1)(va) of the Act. However, in order to understand the implication, it would be necessary to take note of
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