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M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...

Court : Karnataka

Subject : Education

227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION234 IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: … Mr.Rashmikant Kundalia and another Vs Union of India and others 76 (2) 2006 STC Vol.145 544 - Jindal Stainless Ltd., and another Vs State of … the person deducting tax to issue a certificate to the person from whom the tax has been deducted. Section 203A provides that it is obligatory on the part of a person who is liable for tax deduction at

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … a non-resident having no presence in India, the machinery of deduction and collection of tax as provided in Section 203A and Rules 30 and 31A would be unworkable. Provisions of law should be interpreted in a manner to … case of Jayanthi Lal Thankar & Co. v. Union of India : 2006(195)ELT9(Bom) , wherein this Court had held that;9. It is true that in

Nalini Vs. Deputy Collector

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(14), 139A, 192 to 196, 197, 203, 203A, 203(1), 206, 220, 271C, 272A(1), 272A(2), 272B and 272BB; Land Acquisition Act, 1894 - Sections 9; Finance Act, 2004; Income Tax Rules - Rules 30, 30(1) and 31

Reported in : (2007)213CTR(Ker)601; 2006(4)KarLJ87

Matched in: Citation (2007)213CTR(Ker)601; 2006(4)KarLJ87

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 … was lawful: paras 198-202. But, because the circumstances had changed and they had acquired a legitimate expectation by 2006, it was contrary to that principle for that expectation to be defeated by section 107 FA 2007. Like