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Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the … point involved in all these appeals is the same.2. Facts are taken from Civil Appeal No. 7115 of 2005.Commissioner of Income Tax, Delhi-I, the respondent herein, filed ITA No. 340 of 2004 in the High Court of … passed by the Income Tax Appellate Tribunal (for short 'the Tribunal') under Section 260A of the Income Tax Act. Assessee also filed ITA No. of

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees … UOI and Ors. : (2003) 260 ITR 548 and State Bank Staff Union (Madras Circle) v. UOI : 2005 (7) SCC 584. We may only observe that the position of law with respect to the scope of … Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the … Singh Hooda v. State of Haryana : (2004) 12 SCC 588 at 605 para 33 & 34, Empire Industries Ltd. v. UOI : (1985) 3

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … cover only service simplicitor and not works contract. Mr. Sridharan submits that 60% of the value of the total contract is attributable to material supply. … runways; (iii) site formation activity undertaken at roads. The dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax

Bari Brahmana Industries Asso and anr. Vs. Power Development Deptt., a ...

Court : Jammu and Kashmir

Subject : Electricity

Reported in : 2008(3)JKJ464

persons of ability, integrity and standing having adequate knowledge and capacity in dealing with problems relating to engineering finance, commerce, economics, environment law and management, to be appointed on the recommendations of the Selection Committee constituted under … State Regulatory Commission (Terms and Conditions for Determination of Distribution Tariff) Regulations, 2005, (hereinafter termed as Tariff Regulations). Under Clause (4) of these Regulations, a … hereinafter to be referred to as PDD). With the enactment of Jammu & Kashmir State Electricity Regulatory Commission Act, 2000 (hereinafter referred to as the Act), the power to determine the electricity tariff has come to be … to as Regulatory Commission). The Regulatory Commission under the powers conferred under Section 36 read with Section 17(2) of the Act made regulations called Jammu … shift 300-----------------------------------------------------------------8-12 hrs shift 450-----------------------------------------------------------------Above l2 hors shift 600-----------------------------------------------------------------Schedule 7.2: HTIndustryApplicability12.12 This schedule shall be applicable to

State of Kerala Vs. George Jacob

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; ;Kerala Stamp Act, 1959 - Sections 2, 2(12), 3, 9, 17, 27, 33, 35, 40, 60 and 64 ;Registration Act, 1908 - Sections 23, 25, 31, 32, 35, 47, 49, 61, 74, 88 and 89; ;Transfer of Property Act, 1882 - Sections 53A, 54 and 59; ;Code of Civil Procedure (CPC) - Sections 64 - Order 38, Rule 10; ;Transfer of Property (Amendment) Supplementary Act, 1929 - Sections 10; ;Theft Act, 1968 - Sections 20(2); ;Indian Stamp Act, 1899 - Sections 2(14) and 2(17); ;Government of India Act, 1935 - Sections 175(3)

Reported in : AIR2006Ker111; 2005(4)KLT709

Matched in: Citation AIR2006Ker111; 2005(4)KLT709

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … of ‘Service Provided from India contained in first leg of Rule 3(2)(a) of the Export of Service Rules, 2005. (b) Whether the CESTAT erred in not considering the alternative plea of the Appellants, that in the event … received by the service provider in convertible foreign exchange. [see Rule 3(2)]. 60. Rule 3(1)(iii) refers to all such taxable services specified in clause (105)

Commissioner of Income-tax Vs. Jagdish Chand Agrawal (Late)

Court : Madhya Pradesh

Subject : Limitation

Acts : Income Tax Act, 1961 - Sections 132, 142, 142(2), 142(2A), 142(2C), 147, 148, 153, 153(2), 153(3), 260A, 288 and 288(2); Service Rules

Reported in : (2005)199CTR(MP)188; [2005]278ITR132(MP)

Matched in: Citation (2005)199CTR(MP)188; [2005]278ITR132(MP)

The Commissioner of Income Tax And#8211; 10 Vs. M/S. Indian Oil Corpor ...

Court : Mumbai

Subject : Direct Taxation

made shall be regarded as a regular assessment for the purposes of this section.” (B). Thereafter by the Finance Act, 2012, Explanation 2 was added to section-234D, which reads as under: “Explanation 2. - For the removal of … the respondent relied upon the decision of the Supreme Court in KarimthuraviTea Estate ltd. v. State of Kerala 60 ITR 262, Maharajah of Pithapurm v. CIT 13 ITR 221 (PC) and CIT v. Scindia Steam Navigation Co.

Cit Vs. Engineers India Ltd

Court : Delhi

Subject : Direct Taxation

of Income Tax Act which is at the core of this dispute, as it stands after amendment by Finance Act, 2005 w.e.f. 01.04.2006, to the extent relevant, reads as under:“244A. Interest on refunds. (1)Where refund of any amount becomes … HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA MR. JUSTICE R.K.GAUBA % 1. This appeal under Section 260-A of the Income Tax Act, 1961 assails the order dated 30.09.2011 of Income Tax Appellate Tribunal (hereinafter

Reliance Natural Resources Ltd. Vs. Reliance Industries Ltd.

Court : Supreme Court of India

Subject : CompanyConstitution

Acts : Companies Act, 1956 - Sections 36, 153A, 193, 194, 195, 235 to 351, 391 to 394, 394(1), 433 and 643; ;Oil Fields (Regulation and Development) Act, 1948; ;Territorial Waters, Continental Shelf, Exclusive Economic Zone and Maritime Zones Act, 1976; ;Contract Act - Section 17; ;Petroleum and Natural Gas Rules, 1959; ;Evidence Act - Sections 17, 18 and 20; ;Constitution of India - Articles 13, 14, 38, 39, 73, 77(3), 297 and 298; ;Companies (Amendment) Act, 2001; ;Companies (Amendment) Act, 1965

Reported in : 2007(Supp.)Bom.C.R.925

the Minister from producing Sector (i.e., Petroleum & Natural Gas), and the Ministers in charge of Ministry of Finance, Law and Corporate Affairs, besides Planning Commission.58. The pricing formula/basis as per the PSC has to be:a) Firstly … Application No. 1122 of 2006 and in Company Petition No. 731 of 2005, Reliance Natural Resources Ltd. (in short 'RNRL') has filed S.L.P.(C) Nos. 14997 … to time), be split in the ratio of 60:40 with 60% to Mukesh Ambani Group and 40% … to incur huge cost and resources for discovery of reserves in the area at their risk. The exploration activities are still in progress, the first gas deal expected in June, 2008. As per the PSC, all the … RNRL on 07.11.2006/08.11.2006, filed a Company application No. 1122 of 2006 under Section 392 of the Companies Act, 1956 (hereinafter referred to as 'the Act')