Advanced Search Results

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(2), 5, 9, 9(1), 9(2), 10(1), 10(2), 90, 90(1), 90(2) and 195; Finance Act, 2007; Indian Income Tax Act, 1922; Finance Act, 1976; Finance Act, 1977; Income Tax (Amendment) Act, 1976

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

of the Act to the extent they are required. Before answering the issue we may point out that Finance Act, 2007 has inserted Explanation to Section 9(1) after Section 9(1)(vii) with retrospective effect from 1st June, 1976 and which … amend its laws, a DTAA entered into by the Government in exercise of the powers conferred by Section 10(1) [sic-section 90(1)] while considering Section 10(2) [sic-section 90(2)] has to be reasonably construed.24. The next question that we

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … payment under a notice of demand served along with the assessment orders. The above declaration with reference to Section 10 of the KTL Act, makes it clear that there cannot be any liability for interest prior to serving

Commissioner of Income-tax Vs. Krishi Utpadan Mandi Samiti

Court : Allahabad

Subject : Direct Taxation

Reported in : [2010]186TAXMAN460(All)

exemption under Section 11 of the Act, it should have filed the application for registration immediately after the Finance Act, 2002 came into force i.e., 1-4-2003. No reason had been given for the delay from 1-4-2003 till 27-3-2006 … Clause shall not apply in relation to any application made on or after the 1st day of June, 2007.15. In the instant cases, prior to 1-4-2003 registration under Section 12A of the Act was not needed for … each committee was declared as a local authority'. By virtue of Section 10(20) of the Income-tax Act, these committees were exempted from the clutches of

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … amendment by Finance Act, 2014. Therefore the said amendment as on 01/ 10/2014 is with prospective effect. On the aforesaid grounds and submissions, the respective … Declare that the proceedings consequent to notice issued under Section 201 (1) of the Act for Financial Year 2007-08 are barred by the proviso to Section 201 (3); (G) Your Lordships may be pleased to Declare that

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

Inserted by Finance Act, 2001, w.e.f. 1.4.20013 Inserted by the Finance Act, 2002, w.e.f. 1.4.20034 Inserted by the Finance Act, 2007, w.e.f. 1.6.2007 Direct Taxation - Income Tax - Exemption of income tax to educational institutions - Scope of … in this civil appeal is as to what is the scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Direct Taxation

Matched in: Advocate Present for the Applicant Mr. Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM(Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr. S.D.Kapila, Advocate.

Venugram Multipurpose Co-Operative Credit Society Ltd. Vs. The Income- ...

Court : Karnataka Dharwad

Subject : Direct Taxation

of income of Co-operative Societies.- (1) XXX (2) x x x (3) x x x (lns. By the Finance Act, 2006 (21 of 2006), sec.19 (w.e.f. 1-4-2007). Earlier sub-section (4) was omitted by the Finance Act, 1969 (14 … 2006), sec.19 (w.e.f. 1-4-2007). Earlier sub-section (4) was omitted by the Finance Act, 1969 (14 of 1969), sec. 10(b) (w.e.f, 1-4-1970).) [(4) The provisions of this section shall not apply in relation to any co-operative bank other

Venugram Multipurpose Co Operative Credit Society Vs. The Income-Tax O ...

Court : Karnataka Dharwad

Subject : Direct Taxation

to them in Part V of the Banking Regulation Act, 1949 (10 of 1949); 2 Ins. By the Finance Act, 2006 (21 of 2006), sec.19 (w.e.f. 1-4-2007). Earlier sub-section (4) was omitted by the Finance Act, 1969 (14

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 Contracts?.3. … of SLP (C) No.21828 of 2015. 3.7 Feeling aggrieved and dissatisfied with 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

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

Section 73 read with Section 68 and 95 of the Finance Act, 1994, and Section 140 of the Finance Act, 2007, directing interest (at appropriate rate) to be charged under Section 75 and imposing penalties of ₹1,000/- under Section