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Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter is … to examine afresh in accordance with law or to the assessing authority in view of proceedings initiated under Chapter-XIX-A on being held to be abated in terms of Section 245HA of the Act ?2. Except on few … examine afresh in accordance with law or to the assessing authority in view of proceedings initiated under Chapter-XIX-A on being held to be abated in

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … so availed was utilised for payment of service tax on output service viz. Cellular Mobile Service being provided by the appellant. 3. The genesis of

Sahara India (Firm), Lucknow Vs. Commissioner of Income Tax, Central-i ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 136, 142(2A), 142(2B), 142(2C), 142(2D), 142(3), 144, 153(3), 158BC, 269UD and 288; Finance Act, 2007; Bombay Municipal Corporation Act, 1888 - Sections 314; Chartered Accountants Act, 1949; Indian Penal Code (IPC), 1860 - Sections 193 and 228

Reported in : (2008)216CTR(SC)303; 2008(226)ELT22(SC); [2008]300ITR403(SC); JT2008(6)SC83; 2008(6)SCALE733; 2008AIRSCW3665

audit under Sub-section (2A) and proposed to be utilized for the purposes of the assessment.[* Inserted by the Finance Act, 2007 w.e.f. 1-6-2007].6. A bare perusal of the provisions of Sub-section (2A) of the Act would show that the … assessee and in default of such payment, shall be recoverable from the assessee in the manner provided in Chapter XVII-D for the recovery of arrears of tax. *[Provided that where any direction for audit under Sub-section (2A) … Leave granted.2. These matters have been placed before the three-Judge Bench in view of a common order dated 14th December, 2006, passed by a two-Judge

Director of Income Tax (international Taxation) Vs. Income Tax Settlem ...

Court : Mumbai

Subject : Direct Taxation

June 2007, the provisions of Chapter XIXA of the Act dealing with the settlement was amended by the Finance Act 2007. Consequently, the above application for settlement filed by respondent Nos.2 to 11 were deemed to have been allowed … News Corporation of United States of America. The Respondent Nos.2 and 5 to 10 are incorporated in British Virgin Islands while respondent Nos.3 and 4 are incorporated in United Arab Emirates. All the respondents have their principal

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

of the Chairman and other members of the Appellate Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act: Provided … CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … From Hewart to Leggatt” 28 TRAS51(2009) 6 Excerpts from the ‘Explanatory Notes to the Tribunals, Courts and Enforcement Act, 2007’ prepared by the Ministry of Justice, British Parliament. 10 II. Canada 23. The Tribunal system in Canada, although

Brij Lal and ors. Vs. Commissioner of Income Tax, Jalandhar.

Court : Supreme Court of India

Subject : Income Tax

Acts : Income Tax Act, 1995 - Sections 245C,D; Finance act 1996

Reported in : (2011)1SCC1

time being in force. 5. At this stage, it may be noted that section 245C stood substituted by Finance Act, 2007, w.e.f. 1.6.2007. Prior to its substitution, the proviso to section 245C(1), as substituted by the Finance Act, 1987, … Tax Act, 1961 (for short "the Act") are at all applicable to proceedings of the Settlement Commission under Chapter XIX-A of the Act? (ii) Whether the Settlement Commission can reopen its concluded proceedings by having recourse to … 1. Leave granted. 2. Vide referral orders dated 14.12.2004 and 20.1.2005 the following questions have been referred

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … exemption from payment of excise duty on its finished goods, the North East Industrial and Investment Promotion Policy, 2007 (for short referred to as the Policy, 2007) was promulgated vide Office Memorandum No.10(3)/2007-DBA-II/NER dated 01.04.2007 by the … Eastern Region with effect from that date categorized pan masala covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act,1985 (hereinafter … was aggrieved by the withdrawal of the benefit of excise duty exemption vis-a-vis its tobacco products referred to therein, the latter visited it with similar

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

This chapter deals with the procedure for making assessment in cases of search and was introduced by the Finance Act, 1995 and it comprises of various Sections 158B to 158BH and it came into force with effect from … 18.12.2006 and also the fact that the matter was of public importance and by order dated 8^th March 2007 referred the aforesaid appeal to a Special Bench consisting of five Members to be heard at Delhi. The … the reframing of the questions and all of them have been considered vide our order sheet noting dated 1.11.2007. The objections of Mr. Kapila were

The Commissioner of Income Tax, C.R.Building, Queens Road, Bangalore a ...

Court : Karnataka

Subject : Direct Taxation

inserted in its present from by Finance (No.2) Act, 1980 w.e.f. 1st April, 1981 and by the same Finance Act, s.80HH (9) was amended and the words “s. 80-I or” were inserted to make the said provision applicable … INCOME TAX vs. MANDIDEEP ENG, AND PKG. IND. PRIVATE LIMITED reported in 2007 292 ITR SC (1) wherein it is held as under:- “The point … and gains under Section 80-HHC and not after arriving at the profits and gains under that provision. 8. Chapter VI-A of the Act deals with deductions to be made in computing the total income. Heading “C deals with

Plastiblends India Ltd., a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29 to 43A, 72, 80A, 80AA, 80AB, 80B(5), 80E, 80HH, 80HH(6), 80HH(7), 80I, 80IA, 80IA(5), 80IA(8), 80IA(10), 80IB, 80IB(13), 143(1), 143(3), 147 and 260A; Companies Act, 1956; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Sections 34(1); Finance (No. 2) Act, 1980; Finance Act, 2001 - Sections 5

Reported in : (2009)223CTR(Bom)291; [2009]178TAXMAN397(Bom)

the Act which continued till the assessment year 2002-2003, when explanation to Section 5 was inserted by the Finance Act 2001 with effect from 1.4.2002 and, therefore, the Tribunal erred in holding that omission of Section 34(1) by … of the Act.11. The Tribunal in its impugned order dated March 30, 2007 has allowed the appeal of the Respondent No. 1. In this regard … in the return for the normal computation of income has to be allowed while computing the deductions under Chapter VI-A viz. Sections 80HH, 80-IA, 80-IB etc. of an industrial undertaking?9. The Special Bench by its order dated 9th