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The Excise Commissioner, Karnataka Vs. Mysore Sales International Ltd ...
Supreme Court of India
Jul-08-2024
Service Tax
margin would depend upon various factors. 4.5. Section 206C was inserted in the Income Tax Act by the Finance Act, 1988 with effect from 01.06.1988. It casts an obligation on the “seller” of alcoholic liquor etc. of deducting … the assessing officer and also that of the learned Single Judge.5. Aggrieved by the aforesaid, SLP(C) No.12524 of 2006 was preferred. After leave was granted on 23.04.2007, the same came to be registered as Civil Appeal No.2168
Tag this Judgment! AI Brief & AskM/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...
Karnataka
Jun-12-2015
Direct Taxation
227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. … Mr. Rashmikant Kundalia and another Vs Union of India and others (2) 2006 STC Vol.145 544 “ Jindal Stainless Ltd., and another Vs State of … proposing to levy fee for delay in furnishing statement u/s 200[3] of proviso to sub section [3] of section 206c of the Income Tax Act 1961, vide Annexures-A1 to A3. These Writ Petitions are filed under Article 226
Tag this Judgment! AI Brief & AskCit Vs. Engineers India Ltd
Delhi
Feb-26-2015
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 … namely:(a) where the refund is out of any tax paid under section 115WJ or collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during the financial year
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M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...
Karnataka
Jun-12-2015
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 … statement within the time prescribed in sub-section (3) of Section 200 or the proviso to sub-section (3) of Section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every
Tag this Judgment! AI Brief & AskDr. Amrit Lal Mangal Vs. Union of India
Punjab and Haryana
Aug-14-2015
Direct Taxation
the provisions of Section 234E of the Income Tax Act, 1961 (in short "the Act") as incorporated vide Finance Act, 2012. Further, prayer has been made for quashing the assessment orders (Annexure P-2 Colly) passed under Section 200A … statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Kolkata I Vs. Birla Corporation Limited
Kolkata
Feb-02-2016
Direct Taxation
is for the period prescribed in Clause (b), Sub-section (1) of the said section. In Cholamandalam Investment and Finance Co. Ltd. (supra), it was held that even though the short title to Section 140A reads as selfassessment, … provisions contained in Section 115WJ (Advance tax in respect of fringe benefits), Section 199 (Credit for tax deducted), Section 206C (Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.) or Section 207 … J.The revenue has come up in appeal u/s.260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) against a judgment and order
Tag this Judgment! AI Brief & AskTata Chemicals Ltd. Vs. Deputy Cit
Income Tax Appellate Tribunal ITAT Mumbai
Jun-28-2007
Direct Taxation
and subsequent assessment years. The following proviso shall be inserted to Sub-section (4) of Section 244A by the Finance Act, 2005, with effect from 1-4-2006: Provided that in respect of assessment of fringe benefits, the provisions of this … namely: (a) where the refund is out of any tax paid under Section 115WJ orcollected at source under Section 206C or paid by way of advancetax or treated as paid under Section 199, during the financial yearimmediately preceding
Tag this Judgment! AI Brief & AskNitin Kumar Saraf Huf Vs. Union of India Through Secretary Ministry of ...
Jharkhand
Feb-09-2015
Land Acquisition
it has been submitted that Section 234E as well as Section 271H have been incorporated by way of Finance Act, 2012 in the Income Tax Act, 1961. There is a provision under Section 271H regarding penalty for not … copy of statement within the time specified under Section 200(3) or in the proviso to Sub-section (3) of Section 206C. This provision of penalty is converted into 234E and now instead of penalty the word “Fee” has been
Tag this Judgment! AI Brief & AskBrisk Capital Market Services Ltd vs.chief Commissioner of Income Tax ...
Delhi
May-01-2017
Direct Taxation
140A of the IT Act. Relying on the decisions in Commissioner of Income Tax v. Cholamandalam Investment and Finance Company Limited (2007) 294 ITR438(Mad), ACIT v. Kerala Transport Company (2014) 222 Taxman 149 (Ker), Commissioner of Income … substantial amounts towards tax and interest. By a communication dated 29th August 2006 the Assistant W.P. (C) Nos. 1011, 1012, & 1183of 2016 Page 2 … any tax collected at source under W.P. (C) Nos. 1011, 1012, & 1183of 2016 Page 8 of 15 Section 206C or paid by way of advance tax or treated as paid under Section 199, during the financial year
Tag this Judgment! AI Brief & AskPreeti N Aggarwala vs.chief Commissioner of Income Tax & Anr.
Delhi
May-01-2017
Direct Taxation
140A of the IT Act. Relying on the decisions in Commissioner of Income Tax v. Cholamandalam Investment and Finance Company Limited (2007) 294 ITR438(Mad), ACIT v. Kerala Transport Company (2014) 222 Taxman 149 (Ker), Commissioner of Income … substantial amounts towards tax and interest. By a communication dated 29th August 2006 the Assistant W.P. (C) Nos. 1011, 1012, & 1183of 2016 Page 2 … any tax collected at source under W.P. (C) Nos. 1011, 1012, & 1183of 2016 Page 8 of 15 Section 206C or paid by way of advance tax or treated as paid under Section 199, during the financial year
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