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Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 14A; Income Tax Rules, 1962 - Rule 8D; Finance Act, 2002

154, for any assessment year beginning on or before the 1st day of April, 2001."9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after sub-section (1) as so numbered, the following sub-sections were … the following proviso was inserted in section 14A and was deemed to have been inserted with effect from 11/05/2001:-"Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section 147 or

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

Court : Mumbai

Subject : Service Tax

reconditioning on restoration, or servicing of any goods, excluding a motor vehicle and also substituted it by the Finance Act, 2006 with effect from 1st May, 2006. It also substituted the Explanation below section 65(64) with effect from 15th … under sections 76, 77 and 78 of the said Act were proposed to be imposed on the petitioner. 11. The petitioner filed an elaborate reply dated 1st August, 2011 to the show cause notice inter alia raising

Deputy Commissioner of Income Tax Vs. All Saints Christian Educational

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Direct Taxation

Reported in : (2007)111TTJVisakha109

depending upon the facts of each case.10. Furthermore, there has been an amendment in the statute by the Finance Act, 2006 w.r.e.f. 1st Oct., 1991 and also an Explanation has been inserted below Section 148 as under: (a) where … furnished on or after the 1st day of October, 2005 in response to a notice served under this section.) 11. It has, therefore, been contended that the aforesaid legal provisions have to be taken in existence at the

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

concerned with recovery of arrears of luxury tax for the period 2006-2010. 15.3 By way of the Kerala Finance Act, 2006, the State legislature amended the Kerala Act of 1976 and introduced luxury tax on cable TV operators @ … the business. c. The provision for inspection of the place from where such television exhibition is provided, under Section 11 of the Act is unwarranted and an unreasonable restriction on the business. 9.2 As regards Issue I questioning

Director of Income Tax Vs. Aparna Ashram

Court : Delhi

Subject : Direct Taxation

dissolution, and all the provisions of this Act shall, so far as may be apply accordingly. Explanation.--Omitted by Finance Act, 1992, wef 1-4-1993. (The amendment to the subsection 1 inserted w.e.f. 01.04.1989 has been underlined for the sake … question of law were admitted for WTA 10/2006 Page 1 of 21 consideration: "(i) Whether the provisions of Section 21AA of the Wealth Tax Act, 1957 or Section 21A of the Act are applicable to the facts … this court in Deccan Wine and General v. CIT (1977) 106 ITR 111, where this court set out the distinguishing features of an association of

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance … judgments of the Hon’ble Apex Court in the case of (1) Nicco Corporation Ltd. vs. CCE, Calcutta - 2006(203)ELT 362(S.C) and (2) Skytone Electricals (India) Ltd. vs. Commissioner - 2008 (225) ELT A 97 (S.C) . 10.3 … exclusive basis to the customers of M/s. SEL as per Agreement dated 11.6.2005 entered into between M/s. SEL and the appellant company. 2.2 Similarly, in

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Section 40(a)(ia), 200(1)

in not considering the issue raised by the Revenue in its grounds of appeal that the provisions of Finance Act, 2010 in Section 40(a)(ia) is retrospective or not?2. Whether the Tribunal is right in law in holding that … one, as such, the question of granting relief, particularly, for the TDS liability pertaining to the period April 2006 and February 2007, did not arise.6. On its part, the assessee took the contention that the Commissioner of

M/s.L and T Geostructure LLP, Vs The Union of India,

Court : Chennai

time when these Writ Petitions were filed. Section 37(1) of the respective GST Acts after its amendment vide Finance Act, 2022 (Act 6 of 2022) in the year 2022 with effect from 01.10.2022 vide S.O. 4569(E) dated 28.09.2022 … VAT regime. Former case dealt with the Karnataka VAT Act, 2005 while the latter case dealt with TNVAT Act, 2006. They highlight the bitter experience faced by the tax administration by the State in its attempt to modernize … 36(4) of the Rules wasfirst inserted by Notification No. SRO A-39(a)/2019 dated 11.10.2019 with effect from 09.10.2019 vide TNGST (6th Amendment) Rules, 2019. The impugned

Arohi Infrastructure Pvt. Ltd. and Others Vs. Tata Capital Financial S ...

Court : Mumbai

Subject : Arbitration

Learned counsel placed reliance on the judgment of Supreme Court in case of Datar Switchgears Ltd. vs. Tata Finance Ltd. and another (2000) 8 SCC 151 and in particular paragraphs 8 to 14 and 18 and 19 … Authority of India and Anr. vs. Bumihiway DDB Ltd. (JV) and Ors. 2006(3) R.A.J. 482(SC) and in particular paragraphs 30, 31, 33, 34 and 44 … 1. By this application filed under section 11(6) of the Arbitration and Conciliation Act, 1996 the applicants seek appointment of the sole arbitrator to adjudicate upon

Commissioner of Income Tax Vs. Ankitech Pvt Ltd. and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act - Sections 2(22)(e), 115JB, 8

therefore, we can reproduce the same: (a) Section 2(6A)(e) of the IT Act, 1922, as introduced by the Finance Act, 1955 corresponding to Section 2(22)(e) of the IT Act, 1961 was as follows: Any payment by a company, … was allowed as a business loss during the course of assessment year 2006- 2007. Consequently, according to the Tribunal the first requirement of there being … object of the legislature has to be kept in mind. On a scanning of the language employed in Section 11 of the Act, it is clear as day that once the notification comes into existence in respect of