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Deputy Commissioner of Income Tax, Ahmedabad Vs. Core Health Care Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : 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

Reported in : 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 … also made with effect from 1.4.2004. Same is the position with regard to insertion of a sub-section after Section 90(2) and before the Explanation. This insertion also operates w.e.f. 1.4.04. In short, the above amendments have been made

Sedco Forex International Inc. Vs. Commissioner of Income Tax

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28 to 41, 42, 43, 43A, 44BB, 44D, 90, 90(1), 115A, 244BB, 260A and 293A; Finance Act, 1987; Finance Act, 2003 - Sections 44AA, 44AA(2), 44AB, 44BB, 44BB(2), 44BB(3), 143 and 143(3)

Reported in : (2005)198CTR(Uttranchal)364; [2005]279ITR1(Uttaranchal)

mineral oils outside India.'The following Sub-Section (3) shall be inserted after Sub-section (2) of Section 44BB by the Finance Act, 2003, w.e.f. 1st April, 2004 :'(3) Notwithstanding anything contained in Sub-section (1), an assessee may claim lower profits and … income-tax in view of the aforesaid provision.8. Chapter IX of the IT Act provides for double taxation relief. Section 90(1) under the said Chapter reads as under :'Agreement with foreign countries.--(1) The Central Government may enter into an

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

cent of the gross amount charged by the service provider) even under the Finance Act, 2002.19(iii). Under the Finance Act, 2003, the term 'broadcasting' was re-defined through Section 65(15), which is being extracted hereunder:65. Definitions.- In this Chapter, unless

Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

The liability of service providers to service tax was continued under Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104) as meaning 'a person to whom any service

C.K.P. Mandal Vs. the Commissioner of Central Excise

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1994 - Sections 65, 65(90), 66, 67 and 90; Bombay Public Trust Act; Finance Act, 2003; Transfer of Property Act, 1882 - Sections 3; Service Tax Rules, 1994 - Rule 2(1)

Reported in : 2006(4)BomCR747; (2006)204CTR(Bom)274; 2006(4)MhLj669; 2006[4]STR183

tax were inserted by way of Chapter V of the Finance Act, 1994 and Chapter V-B of the Finance Act, 2003. However, for the purposes of this appeal, we are concerned with Chapter V of the Finance Act, 1994 … He would submit that the expression 'in relation to' is an expression of comprehensiveness in Clause (m) of Section 90 which will include the exclusive rights of catering and decoration given to Saideep Caterers by the appellant. We

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 … A survey of the aforesaid cases makes it clear that the judicial consensus in India has been that Section 90 is specifically intended to enable and empower to issue a notification for implementation of the terms of a

Chohung Bank Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

The area of operation of Explanation and article 25(l) are in different field 3. The provisions of the Finance Act prevail over the provisions of the DTAA. 4. The Indian banks are required to promote certain social and … Further, even the argument of 'social obligations' is not accepted by the Calcutta Tribunal. Subsequently the provisions of Section 90 are amended by virtue of an Explanation. The insertion of this Explanation indicates that the Legislature has accepted

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 … country outside India in relation to income eligible for deduction under section 10A would not be available under section 90(1)(a)?.” [Question of law No.18 in ITA Nos. 210 & 211/2009 (Department’s Appeal)]. - 25 - “Whether the appellate

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD45(Mum.)

following clause (a) is substituted for the existing clause (a) in Sub-section (1) of Section 90 by the Finance Act, 2003, w.e.f. 1-4-2004.(a) for the granting of relief in respect of (i) income on which have been paid both

Herbalife International India Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)101ITD450(Delhi)

of the first mentioned State.The provisions of Section 40(a)(i) as it stood prior to its amendment by the Finance Act, 2003 w.e.f. 1st April, 2004 applied to payments by an assessee outside India to a non-resident only. After 1st … be fees for included service and, therefore, not taxable in India in view of the provisions of Section 90(2) of the Act which lays down that in relation to an assessee to whom DTAA applies, the provisions