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Vishal Garg Vs. Union of India

Court : Punjab and Haryana

Subject : Direct Taxation

under the proviso to sub-section (9) of section 139 as it stood immediately before its omission by the Finance Act, 2007 shall be deemed to have been made under the provisions of this section. 139D. Filing of return in

Commissioner of Central Excise and S.T., Vadodara Vs. M/S. Banco Produ ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

be charged, would not include education cess and SandH cess under Section 94 of Finance Act, 2004 and Section 139 of Finance Act, 2007. In other words, the education cess and SandH cess would be chargeable only once … on which education cess under Section 93 of Finance Act, 2004 ad SandH cess under Section 138 of Finance Act, 2007 is to be charged, would not include education cess and SandH cess under Section 94 of Finance Act,

Commissioner of Income Tax ??? I Vs. M/S Aar Ess Exim Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to the deduction referred to in this sub-section only for the unexpired … not furnish a return of his income on or before the due date specified under subsection (1) of section 139.]. (2) This section applies to any undertaking which fulfils all the following conditions, namely :- (i) it manufactures … SANJIV KHANNA, J.These two appeals by the Revenue relating to assessment years 2007-08 and 2008-09 require adjudication on the following substantial question of law: ―Whether

N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 48, 50C, 50C(2), 55A, 69, 69A, 69B, 69C, 129, 142A, 142(2A), 143(3), 147, 153, 153(1), 153(3), 142, 245C, 245D(1), 245R(3), 245Q(1), 246A, 250, 254, 260, 262, 263 and 264; Indian Stamp Act - Sections 47A; Finance Act, 2006; Finance Act, 2007; Wealth-tax Act, 1957 - Sections 2, 16A, 23A, 24, 34AA, 35, 37 and 38A; Constitution of India - Articles 14 and 226

Reported in : (2009)226CTR(Mad)625

and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the Act exempts the said period of limitation in certain … day of April, 1988, or any earlier assessment year, is filed under Sub-section (4) or Sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect

Commissioner of Income Tax Vs. Kikani Exports Pvt. Ltd.

Court : Chennai

Subject : Land Acquisition

and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the Act exempts the said period of limitation in certain … day of April, 1988, or any earlier assessment year, is filed under sub-section (4) or sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

The assessee was asked to explain why disallowance should not be made under Section 40(a)(ia) as amended by Finance Act, 2008 with retrospective effect from 1st April, 2005. The assessee filed written submissions that they had not claimed … the last month of the previous year, on or before the due date specified in sub-section (1) of section 139; or (B) in any other case, on or before the last day of the previous year; Provided that … assessee is following cash system of accounting.4. The assessment year involved is 2007-2008.5. The Assessing Officer referred to the TDS payable account for professional payments

Commissioner of Income Tax Xiii Vs. Naresh Kumar

Court : Delhi

Subject : Direct Taxation

Talbros (P) Ltd.), has erred in holding that the amendments made to Section 40(a)(ia) of the Act by Finance Act, 2010 should be given retrospective effect. The contention of the Revenue is that these amendments are w.e.f. 1st … made certain payments and deducted TDS on the said amounts in March, 2007. TDS was thereafter paid in the month of April, 2007, before the … the last month of the previous year, on or before the due date specified in sub-section (1) of section 139; or (B) in any other case, on or before the last day of the previous year; Provided that

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, … 140A. (1) Where any tax is payable on the basis of any return required to be furnished under section 139 or section 142 or as the case may be, section 148, after taking into account the amount of

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

404 ITR654 wherein this Court has held the remedial amendment of Section 40(a)(ia) of the Act by the Finance Act, 2010 to be retrospective in nature and applicable from the date of insertion of the said provision. 10.4. … the last month of the previous year, on or before the due date specified in sub-section (1) of section 139; or (B) in any other case, on or before the last day of the previous year: Provided that … before the Commissioner of Income 7 Tax (Appeals)6, being Appeal No.183 of 2007-08, that was considered and dismissed on 15.01.2008. 6.1. The CIT(A) re-examined the

M. Palanisamy Vs. K. Karvannan

Court : Chennai

Subject : Land Acquisition

his liability. But the trial Court held that the respondent has issued 25 cheques to one Lakshmi Saraswathi Finance Company, since he is availing vehicle loan and repaying the same in monthly installment. As soon as he … Magistrate. To substantiate his arguments, he relied upon the decision reported in 2007 Cri.L.J. 2643 (K.P.Rathikumar v. N.K.Santhamma and another). 5. Resisting the same, the … Instruments Act, but the evidence let in by the respondent is not sufficient to rebut the presumption under Section 139 of Negotiable Instruments Act, which is not considered by the trial Court. He further submitted that there is