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Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

inserted by the Finance Act of 2006 with effect from 1 April 2007. Rule 8D of the Income Tax Rules prescribes the method for determining … form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … paid by the Company is imposed under Section 115O and similar is the position of mutual funds under Section 115R. Hence, when Section 10(33) provides that such income shall not be included as income of the shareholder/Unit holder,

Srei Infrastructure Finance Ltd. Vs. Additional Commissioner of Income ...

Court : Delhi

Subject : Direct Taxation

TAX APPEAL No.371/2012 Reserved on : Date of decision :11. h December, 2014 13th February, 2015 SREI INFRASTRUCTURE FINANCE LTD. ..... Appellant Through Mr. S. Ganesh, Sr. Advocate with Mr. U.A. Rana, Ms. Mrinal Elker Mazumdar, Mr. … the assessee SREI Infrastructure Finance Ltd. pertaining to assessment years 2006-07 and 2007-08, are directed against the common order dated 23rd February, 2012 passed by … income-tax shall include- (i ) any tax on distributed profits under section 115-O or on distributed income under section 115R; (ii ) any interest charged under this Act; (iii ) surcharge, if any, as levied by the Central

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 … under Section 115-O of the Act whereas returns of units or mutual funds is subjected to tax under Section 115R. The fact that the tax on such dividend is paid by the dividend paying company and not by