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The Commissioner of Income-tax Vs. Synergy Financial Exchange Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 41, 43, 43B and 43(3); Provident Fund Act; Finance Act, 1995; Finance (Amendment) Act, 2003

Reported in : (2006)205CTR(Mad)481; [2007]288ITR366(Mad); (2006)4MLJ1411

Matched in: Citation (2006)205CTR(Mad)481; [2007]288ITR366(Mad); (2006)4MLJ1411

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 … speaking order. The second respondent has not rendered findings on the submissions canvassed by the petitioner before him. 32. Mr. Sridharan learned Senior Counsel appearing for the petitioner, in support of the writ petition and the appeal

Shyamal Kumar Roy Vs. Sushil Kumar Agarwal

Court : Supreme Court of India

Subject : Civil

Acts : Indian Stamp Act, 1899 - Sections 2(14), 31, 32, 33, 35, 36, 38, 39, 40 and 61; Indian Stamp (West Bengal Amendment) Act, 1990; West Bengal Finance Act, 2006; West Bengal Act - Sections 33(4) and 33(5); Marwar Stamp Act, 1947; Code of Civil Procedure (CPC) - Sections 151

Reported in : AIR2007SC637; (SCSuppl)2007(1)CHN15; JT2006(9)SC483; (2007)1MLJ617(SC); 2006(11)SCALE159; (2006)11SCC331; 2007AIRSCW234

Matched in: Citation AIR2007SC637; (SCSuppl)2007(1)CHN15; JT2006(9)SC483; (2007)1MLJ617(SC); 2006(11)SCALE159; (2006)11SCC331; 2007AIRSCW234

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works … the impugned judgment and order dated 10.03.2010 passed by the CESTAT, West Zonal Bench in Appeal No.ST/275 of 2006, the Revenue has preferred the present Civil Appeal No.6792 of 2010. 3.8 Feeling aggrieved and dissatisfied with the … Court in the case of G.D. Builders Vs. Union of India, (2013) 32 STR673(Delhi), which is the subject matter before this Court by way of

Godrej and Boyce Manufacturing Co.Ltd. Vs. Dy.Commr. of I.T.Mumbai and ...

Court : Supreme Court of India

Subject : Land Acquisition

The learned Tribunal held that sub-sections (2) and (3) of Section 14A of the Act (inserted by the Finance Act, 2006 with effect from 1st April, 2007) were retrospectively applicable to the Assessment Year 2002-2003 and, therefore, the matter … on distributed income to unit holders.- (1) Notwithstanding anything contained in any other provisions of this Act and section 32 of the Unit Trust of India Act, 1963 (52 of 1963), any amount of income distributed on or

Assistant Commissioner of Income-tax Vs. Ravi Construction

Court : Gujarat

Subject : Direct Taxation

the CIT(A). In support of his submissions, Mr. Shah placed reliance on the following decisions; CIT v. Alagendran Finance Ltd. [2003] 264 ITR 269/[2004] 136 Taxman 165 (Mad.); CIT v. Mohta Construction Co. [2005] 273 ITR 276 … to be viewed as "block of assets" for the purpose of allowing deduction in respect of depreciation under section 32(1)(ii) of the Income-tax Act, 1961? (2) Is depreciation allowable at the rate of 100% on the centering material

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 … 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 … FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period under section 32(1)(c) of the Limitation Act 1980 without notice and without providing any transitional arrangements to protect the right under

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

further amendments from time to time and prior to its reenactment with effect from 18th April, 2006 vide Finance Act 2006. As on 17th April, 2006, explanation 1 of Section 67 for the purpose of removal of doubt, was … (See Govind Saran Ganga Saran v.CST [1985 Supp SCC205:1985. SCC (Tax) 447]. , SCC para 6.) But Page 32 of 51 then measure or value to which rate would be applied is one thing, but how the

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence that the respondent had wrongly … It was mandatory for the respondent to either follow Rule 2A of Service Tax (Determination of Value) Rules, 2006 or adopt Composition Scheme. The said Rule 2A and Composition Scheme do not allow the availment of CENVAT … works contract service under clause (i).4.5 It is submitted that vide notification 32/2007 - ST dated 22.04.2007 the Central Government in exercise of its powers

Glaxo Smith Kline Consumer Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Land Acquisition

Reported in : (2007)112TTJ(Chd.)94

treated as capital in nature. Thirdly, the AO noted that the amendment under Section 36(1)(iii) made by the Finance Act, 2003 w.e.f. 1st April, 2004 provided that interest from the date on which the capital was borrowed for … Tribunal in the case of Honda Siel Cars India Ltd. (ITA Nos. 3688 and 3689/Del/2005) dt. 21st Feb., 2006 to argue that expenditure incurred in introduction of a new model of car by an existing car manufacture … and has held that in terms of Expln. 1 appended to Section 32(1) of the Act, any expenditure incurred towards the renovation/improvement of leased building