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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

Morepen Laboratories Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2005)95TTJ(Chd.)404

submissions as to how claim of depreciation could be revised during such proceedings. Explanation 5 inserted by the Finance Act, 2001, is also of no help to the appellant. It has been held by the Hon'ble Kerala High … 1. The Revenue (sic) is in appeal against the order of the CIT(A), dt.19th Dec., 2003, in appeal No. IT/209/1999-2000/SML for the asst. yr.1995-96 on the following effective grounds : 1. That the orders … the assessment was completed on 31st July, 1996, by the AO under Section 143(3) of the Act at nil income as a result of deduction

J.K. Cement Works Vs. Asstt. Commissioner of Central Excise and Custom ...

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B and 11BB

Reported in : 2004(97)ECC6; 2004(170)ELT4(Raj); RLW2004(4)Raj2604; 2004(3)WLC757

three months from such date, till the date of refund of such duty.'20. Section 11BB was inserted by Finance Act of 95 with effect from 26-5-95. At the time of insertion the minimum rate of interest required to

Joint Commissioner of Income Tax Vs. Steri Sheets Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)106TTJ(Delhi)460

could arise on sale of undertaking prior to the insertion of Section 50B in the statute by the Finance Act, 1999 w.e.f. 1st April, 2000 since it was not possible to ascertain capital gains on transfer of undertaking

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 … restitution, under article 2946 of the Italian Civil Code, was ten years. 96. The principles of effectiveness, equivalence and legitimate expectation also apply if a

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

etc. and other concerning the payment with regard to provident fund, superannuation fund or gratuity fund, etc. The Finance Act, 2003, omitted second proviso and the 1st proviso is made applicable with regard to all the payments including the … to the satisfaction of the Court. The expression "sufficient cause or reason" as provided in Sub-section (5) of Section 253 of the IT Act is used in identical position in the Limitation Act and the CPC. Such

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 … 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.

Colgate Palmolive (India) Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : MRTP

Reported in : (2003)LC56Tri(Kol.)kata

Matched in: Citation (2003)LC56Tri(Kol.)kata

Indore Development Authority Vs. Manoharlal and Ors. Etc.

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : (2020) 8 SCC129; [2020] 3 SCR 1

with income tax only. 26.2. The position of law and the rights accrued prior to enactment of the Finance Act, 2004 have to be taken into account, particularly when the position becomes irreversible. 26.3. The provisions of Section … AIR2001SC1832 p. 1842 : (2001) 5 SCC175 Kailash Nath Agarwal v. Pradeshiya Indust and Inv. Corporation of U.P., 2003 AIR SCW1358 p. 1365: (2003) 4 SCC305 p.313. (The words 'proceeding' and 'suit' used in the same Section … the appeal is dismissed without any order as to costs.” (emphasis supplied) 96 (2012) 1 SCC66129. Section 31 of the Act of 1894 is in

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

the Act.The Ld. Counsel for the assessee submitted that the provision of Section 234 D was inserted by Finance Act 2003 with prospective effect from 1.6.2003 and was not given retrospective effect. He submitted that this provision was not