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Surendra M. Khandhar Vs. Assistant Commissioner of Income Tax and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69, 132, 132A, 132A(1), 132B, 132(4), 132(4A), 132(5), 133, 133A, and 271(1); Finance Act, 2007 - Sections 292C

Reported in : (2009)224CTR(Bom)409

the case of Metrani (supra), the IT Act has been amended and Section 292C has been inserted by Finance Act, 2007 w.e.f. 1st Oct., 1975. The effect of said amendment is that where the document is seized in the … said amendment is that where the document is seized in the course of search under Section 132 or Section 133, it can be used against the assessee subject to what has been set out in the section. Dealing

Digi Studio and Color House Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)10STR31

by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.Rs. 26,162/- Under Section 73 of the Finance Act, 1994 with interest Under Section 75.Rs. 78,106/- Under Section 73 of the Finance Act, 1994 with interest Under

Assistant Commissioner of Income Vs. Geetanjali Education Society

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2008)114TTJ(Jodh.)697

Act by virtue of Sub-section (7) inserted in Section 13 of the Act and Section 115BBC by the Finance Act, 2006. This amendment also clarifies that hitherto such anonymous donations/contributions did not lead to rejection of the claim … and the cross-objection (CO) by the assessee are directed against the Order of the CIT(A), Udaipur, dt.28th March, 2007 pertaining to asst. yr. 2004-05.2. Briefly stated, the facts of this case are that the assessee is a … donations are not genuine. The AO also got information collected under Section 133(6) of the Act in respect of some of the donors residing in

Vodafone International Holdings B.V. Vs. Union of India (Uoi) and anr. Overruled

Court : Mumbai

Subject : Company Direct Taxation

Acts : Companies Act, 1956 - Section 211(3A), Companies Act, 1956 - Section 372; Income Tax Act, 1961 - Section 2, Income Tax Act, 1961 - Section 2(14), Income Tax Act, 1961 - Section 2(47), Income Tax Act, 1961 - Section 4, Income Tax Act, 1961 - Section 4(1), Income Tax Act, 1961 - Section 5, Income Tax Act, 1961 - Section 5(1), Income Tax Act, 1961 - Section 5(2), Income Tax Act, 1961 - Section 9, Income Tax Act, 1961 - Section 9(1), Income Tax Act, 1961 - Section 10(15), Income Tax Act, 1961 - Section 10(33), Income Tax Act, 1961 - Section 14A, Income Tax Act, 1961 - Section 45, Income Tax Act, 1961 - Section 47, Income Tax Act, 1961 - Section 90, Income Tax Act, 1961 - Section 94(7), Income Tax Act, 1961 - Section 133(6), Income Tax Act, 1961 - Section 163, Income Tax Act, 1961 - Section 192

two sets of cases before us. The lead matter covers assessment years before insertion of Section 94(7) vide Finance Act, 2001 w.e.f. 1.4.2002. With regard to such cases we may state that on facts it is established that … we reproduce below an ownership structure chart: EXHIBIT - COWNERSHIP STRUCTURE CHARTOwnership Structure Chart, as at 11 February 2007, of (a) Hutchison Telecommunications International Limited, Cayman Islands, (b) CGP (Investment) Holdings Ltd., Cayman Islands, and (c) Indian … million, subsequently, Essar indicated its support to the proposed transaction.Notice under Section 133(6) :32. On 15 March 2007, the Joint Director of Income Tax (International

Vodafone International Holdings B.V. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Income Tax

Acts : The Indian Income Tax Act, 1961 - Section 201(1), 201(1A), 9(1)(i), 163(1)(c), 2(14), 195, 163, 133(6), 195(1), 163, 115O; Indian Companies Act 1956 - Section 2(47), 3, 4; Transfer of Property Act 1961 ; Capital Cost Allowance Act - Section 24(1); Finance Act, 1994 - Section 150A(1); Constitution of India - Article 13(4), 10(1), 265, 246; Cayman Island Act - Section 184, 193; Income Tax Act, 1922 - Section 5(2), 9, 2(47), 2(14), 200(3), 203, 201, 271C, 276B, 191A, 194B, 194C, 194D, 194E, 194I, 194J, 115BBA, 194I, 194J,

tax be ignored but on the premise that the inserted transaction did not constitute disposal under the relevant Finance Act. Thus, Dawson is an extension of Ramsay principle. 63. After Dawson, which empowered the Revenue to restructure the … taxes are being paid by VIH ranging from `394 crore to `962 crore per annum during the period 2007-08 to 2010-11 (these figures are apart from indirect taxes which also run in crores). Moreover, the SPA indicates … state that on 31.05.2010, an Order was passed by the Department under Sections 201(1) and 201(1A) of the Income Tax Act, 1961 [the Act for … (International Taxation), in the meanwhile, issued a notice dated 15.03.2007 under Section 133(6) of the Income Tax Act calling for certain information regarding sale of

Nepal Singh Vs. Upender Singh

Court : Delhi

Subject : Land Acquisition

the offending vehicle and came to know that the offending vehicle was registered in the name of a finance company namely Parivar Finance and Investment India Ltd., 30 Rani Jhansi Road, New Delhi. Details of the lessee … Court by filing Civil Appeals No.4217-4218/2008 arising out of SLP(C) Nos.15963-15964 of 2007. Since one of the contentions of the appellant before the Supreme Court … Executive Engg. South Eastern Division No.5, Sarita Vihar, New Delhi-110044 to be the lessee. 3. Thereafter notice under Section 133 MV Act was served on the appellant on 29.09.1995 whereby he was informed that on 02.08.1995 at Vikas

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

Court : Supreme Court of India

Subject : Land Acquisition

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 … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … modifications as they were of a substantial nature notified on 7th February 2007 (The Gazette of India, Extraordinary, Part II-Section 3 Subsection (ii) No.125 (Magha … India v. Subharti K.K.B. Charitable Trust 132 (2000) 10 SCC664(paras 226 to235) 133 (2010) 6 SCC303(para 34, 42 to 48 and52) 134 (2011) 7 SCC639(paras … Parliament commensurate with modern safety norms; and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible in law.9. Before we begin the

Pravakar Samanta Vs. Narendra Padhi and anr.

Court : Orissa

Subject : Criminal

Reported in : 2009(I)OLR807

party No. 2 are opp. parties and Opp. party No. 1 is the petitioner in a proceeding under Section 133 of Cr.P.C. in CRLMC No. 30 of 2007 pending in the Court of learned Sub-Divisional Magistrate, Jajpur.2. On … made by Opp.party No. 1 comes under the purview of Environment (Protection) Act, 1986 and therefore, initiation of the proceeding under Section 133 of Cr.P.C. … the order of confiscation in favour of Orissa State Financial Corporation when such vehicles were purchased on being financed by the Orissa State Financial Corporation and the loan had not been liquidated by the date of the

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court : Mumbai

Subject : Direct Taxation

in respect of any person or class of persons.]” Sub-section (2A) of Section 92CA was introduced by the Finance Act, 2011 with effect from 1st June, 2011. Sub-section (2B) was introduced by the Finance Act, 2012 with retrospective … the shares in respect of the group companies. 6. On 11th February, 2007, a share purchase agreement (hereinafter referred to as the “SPA”) was entered … the powers specified in clauses (a) to (d) of sub-section (1) of Section 131 or sub-section (6) of Section 133 [or Section 133-A. Explanation.—For the purposes of this section, “Transfer Pricing Officer” means a Joint Commissioner or Deputy