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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 … in approving the Order of the CIT(A) in allowing Respondent to exclude export profits for the purpose of Section 115 JB at the figure other than that allowed under Section 80 HHC (1B)?2. Whether in law for the

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

Court : Delhi

Subject : Direct Taxation

Finance Act, 2004, that came into operation with effect from 1st April, 2005, substituted/added sub-clauses (i), (ia) and (ib) to Section 40 (a) of the … the expenses towards purchases made on the ground of non-deduction of TDS was not sustainable. Amendments to the Finance Act, 16. The Herbalife (supra) decision was rendered in the context of AY2001 02 and the present case relates … mode: Provided further that no such deduction shall be made in respect of any dividends referred to in section 115- O. ..... Explanation 2.-For the removal of doubts, it is hereby clarified that the obligation to comply with

West End Hotel (P) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Section 115-O for the year under consideration particularly when the levy of surcharge was expressly provided by the Finance Act, 2000 with effect from 1-4-2000.12. The facts in brief are that the assessing officer passed an order under

M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

Subject : MRTP

PRAYING TO STRIKE DOWN THE PROVISIONS OF CHAPTER XII-H INSERTED IN THE INCOME TAX ACT, 1961 BY THE FINANCE ACT, 2005 WITH EFFECT FROM14.2005 AS OFFENDING THE PROVISIONS OF ARTICLE14OF THE CONSTITUTION OF INDIA AND AS BEING BEYOND THE … is patent discrimination between Government and non-Government employees and also preferential treatment given as per the provisions of Section 115-WC (2), the chapter offends the provisions of Article 14 of the Constitution of India and requires to be

Annappa Vs. D.S. Sugandharaj and Others

Court : Karnataka

Subject : Civil

Acts : Code of Civil Procedure (CPC), 1908 - Sections 50 and115 - Order 6, Rule 17

Reported in : ILR1998KAR2249; 1998(6)KarLJ171

Scheme, 1968, and increase the maximum limit of subscription in the P P F Account as per the Finance Act, 2005, within three months. PUBLIC PROVIDENT FUND SCHEME 3458. Maximum limit of amount remittable; [K. Bhakthavatsala, J] Scheme limiting … declining to amend the plaint is perfectly in order and does not require interference while exercising powers under Section 115 of the CPC.5. No doubt the amendment sought for has come after a lapse of nine years. However,

Gopala Iyengar Vs. Byla Hanumanthaiah

Court : Karnataka

Subject : CivilTenancy

Acts : Karnataka Rent Control Act, 1961 - Sections 50; Code of Civil Procedure (CPC) - Sections 115

Reported in : ILR1992KAR1150; 1992(2)KarLJ248

Scheme, 1968, and increase the maximum limit of subscription in the P P F Account as per the Finance Act, 2005, within three months. PUBLIC PROVIDENT FUND SCHEME 3458. Maximum limit of amount remittable; [K. Bhakthavatsala, J] Scheme limiting … aggrieved by an order rejecting his application for amendment of the pleading. The Revision Petition is presented under Section 115 of the Civil Procedure Code (' CPC' for short).2. The learned Counsel for the petitioner contends that because

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 … 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 … ITR273wherein the following issue arose for consideration:“Can an Assessing Officer while assessing a company for income tax under Section 115-J of the Income Tax Act question the correctness of the profit and loss account prepared by the assessee

S.i.J. Chains (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)100ITD379(Asr.)

account. Explanation.--For the purposes of this clause, the loss shall not include depreciation; The aforesaid provision /Explanation in Section 115 JB was substituted by the Finance Act, 2002 with effect from 1-4-2001 and admittedly applicable retrospectively with effect … out of brought forward business loss or unabsorbed depreciation, one is nil, nothing is deductible (substituted by the Finance Act, 2002 with effect from 1-4-1997). The Assessing Officer accordingly issued notice under Section 154 of the Income-tax Act

National Dairy Development Board and anr. Vs. Suraj Singh

Court : Madhya Pradesh

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 5, 11, 11(4), 11(5), 11(6), 11(7), 11(10), 13, 16, 21, 43(1) and 43(2); Arbitration Act, 1940 - Sections 8(2); Limitation Act, 1963 - Schedule - Article 137; Code of Civil Procedure (CPC) , 1908 - Sections 115; Constitution of India - Articles 136 and 227

Reported in : 2002(5)MPHT254; 2002(2)MPLJ72

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … ORDERS.P. Khare, J.1. This is a revision under Section 115, CPC by the non-applicants against the order dated 11-5-2000 in Civil Suit No. 20-A of 1996 of the

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

terms of section 73 of the Finance Act, 1994. Admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the Finance Act, 2000 by invoking the longer period of limitation. It may not be … taxable services of goods transport operators are deemed to pay the service tax under section 69 of the Finance Act, 1994, but liablity to file return is cast on them only under section 71A and not under section … the Tribunal stand upheld by the Honble Supreme Court reported as [ 2005 (70) ELT 133 (SC)]. As such, by following the said decision of