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Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

Tax Act. He held that by reason of the amendment to Section 9(1) with effect from 01.04.1976, under Finance Act 2010, the reliance on the decisions reported in (2006) 282 ITR273(Bharat Sanchar Nigam Ltd. and another V. Union … Communications Limited and another V. Deputy Commissioner of Income Tax and others), 80 TTJ191(Wipro Ltd., V. ITO) and 2005 3 SOT529(Software Technology Parks of India V. ITO) and submitted that the payment could not be brought under … with parliament under Entry 10 and 14 of List I of 7th Schedule.". As regards fiscal treaties, since the same would have to be translated … & Co. No.3, Cenotaph Road TPL House, II Floor, Teynampet, Chennai  600 018. .... Appellant in T.C.(A)Nos.147 to 149/2011 Verizon Communications Singapore Pte Ltd.,

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the tender … other levies payable by the Contractor under the Contract or for any other cause, shall be/included in the Schedule of Rates. However, statutory variations on excise duty/sales tax, works contract tax, educational cess on finished goods, during … the bids were to be opened on the same day. 5. On 6th June, 2005, the petitioner submitted their bid for the said project. On

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

Matched in: Advocate M.V. Seshachala, Adv. in I.T.A. No. 320 of 2004 and I.T.A. No. 2971 of 2005 and; A. Shankar, Adv. in I.T.A. Nos. 325 and 597 of 2004 A. Shankar, Adv. in I.T.A. No. 320 of 2004,; M.V. Seshachala, Adv. in I.T.A. Nos. 325 and 597 of 2004,; G. Sarangan, Sr. Counsel in I.T.A. No. 2971 of 2005 and; Vani. H., Adv. in I.T.A. No. 2971 of 20

Assam Scientific Instrument Dealers Association Vs. State of Assam and ...

Court : Guwahati

Subject : Contract

Department. The supply order pertains to supply of science kits to upper primary school under award of 12th Finance Commission 2007-2008. The amount involved is Rs. 18.16 crores. Considering such huge amount involved and the methodology adopted … and procedure. Further intimation was that upon failure to do so, same would attract the provisions of AFRBM Act, 2005.6. Immediately after the aforesaid letter dated 12.11.2007, on the very next day the respondent No. 2 by his … Preferential Stores Purchase Act, 1989 provide that:(b) Items of stores mentioned in Schedule-II known as 'Reserved Items' shall be purchased by all requiring authorities from

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

80 HHC as contended on behalf of the assessee. Section 80 HHC Sub-section 1B was introduced by the Finance Act with effect from 1.4.2001 so as to phase out the deduction completely by assessment year 2005- 06. Section … loss account for the relevant previous year in accordance with the provisions of Parts II and III of Schedule VI to the Companies Act, 1956 (1 of 1956).Provided....Explanation (1) For the purposes of this section, 'book profit' … ITD 193 (Bom) as also DCIT v. Govind Rubber Ltd. 82 TTJ 615 should be accepted.4(d). It is lastly submitted that at any rate if

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships … 49-A of this Act restrict transfer of land i.e. under tenancy of Scheduled Castes and Scheduled Tribes. Looking to the nature of controversy involved in … Collector made a reference to the Board of Revenue by order dated 6.9.2000, but the Board of Revenue dismissed the same on 24.1.2002. A petition

Cit, Central – I, Kolkata Vs. Binani Cement Ltd.

Court : Kolkata

Subject : Direct Taxation

115-J in the IT Act which can be easily deduced from the Budget speech of the then Hon'ble Finance Minister of India made in Parliament while introducing the said section which is as follows: “It is only … money for investments in various unlisted companies aggregating to Rs.2316.16 Lakhs, to DCPL with effect from 1st April, 2005, was approved by the shareholders on 15th July, 2005 and by the Hon’ble High Court at Calcutta by … ‘DCPL’).The said scheme of arrangement is explained by note number 8 of Schedule 15 (titled ‘Significant accounting policies and notes on accounts’) of the Balance … of the said order was filed with the Registrar of Companies on 6th September, 2005. In accordance with the terms of the said Scheme, the

Birla Corporation Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/Vat

Reported in : (2009)26VST471(Patna)

India, Extraordinary dated June 23, 2005 and was enforced with effect from April 1, 2005 repealing the Bihar Finance Act, 1981.5. The period of dispute which falls for consideration in this writ petition is the assessment year 2005-06.6. … that the Bihar Value Added Tax Act, 2005, a legislation under entry 54, List II of the Seventh Schedule to the Constitution of India was enacted on June 23, 2005 when it was published in the Gazette

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

the relevant provisions of the Finance Act, 2004 are not being reproduced here.19(v). In so far as the Finance Act, 2005 is concerned, it re-defined the term 'broadcasting' under Section 65(16). Section 65(16) of the Finance Act, 2005 is … could be levied by the Uttarakhand Legislature under entry 62 of the State List, contained in the Seventh Schedule of the Constitution of India. It was sought to be submitted, that the petitioner company was providing entertainment … that entertainment tax could be levied by the Uttarakhand Legislature under entry 62 of the State List, contained in the Seventh Schedule of the Constitution

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

entries in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did … pan masala not containing tobacco. At Annexure-A collectively are copies of invoices for sale of such pan masala. 6. The petitioner also manufactured and sold pan masala containing tobacco, commonly known as Guthka / Mawa under various