Advanced Search Results

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

Subject : Direct Taxation

is not relevant for our purpose. We are also not concerned with insertion of section 9A by the Finance Act 2015 with effect from 1st April, 2016. 19. By Chapter III, incomes which do not form part of … under sub-section (3) has been furnished before the 1st day of April, 2007, such order shall be made on or before the 31st day of … 1961, the status of a person making the expenditure has to be a nonresident before the provision to section 172 of the Act can be invoked ? 2. The Registry placed the papers before the Hon'ble The Acting

Pradeep Kumar Gupta and anr. Vs. State of U.P. and ors.

Court : Allahabad

Subject : Banking

Reported in : AIR2010All3; 2010(1)AWC51

of 2002) for securitising the mortgaged assets secured for recovery of the financial assistance given by Indiabulls Housing Finance Limited (in short, IHFL) prior to the notification dated 19.9.2007 by the Central Government issued declaring IHFL a … 2002. Section 31 of the Act of 2002 excludes a lien on goods, a pledge on immovable under Section 172 of the Contract; a conditional sale, hire purchase lease security interest in agricultural land and properties falling under

Knorr- Bremse India (P.) Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Punjab and Haryana

Subject : Land Acquisition

367 ITR 730 (Delhi). The Division Bench held: "35. The Transfer Pricing Officer's report is, subsequent to the Finance Act, 2007, binding on the Assessing Officer. Thus, it becomes all the more important to clarify the extent of the … S.J. Vazifdar, Acj. 1. These are cross appeals under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT) allowing

M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax … [1992] 60 Taxmann 248 (SC) and C.K.Gangadharan v. Commissioner of Income-tax, [2008] 172 Taxman 87 (SC), were relied on.8. By way of a brief rejoinder, … advertising services availed of by its subsidiary.5. In the above circumstances, the revenue authorities conducted a TDSsurvey under Section 133A of the Income-Tax Act, 1961 (the I-T Act) at the business premises of the petitioner on 19.03.2019.

V.L.S. Finance Ltd. Vs. Sunair Hotels Ltd. and Others

Court : Delhi

Subject : Land Acquisition

OF UNDERSTANDING (M.O.U.)-AGREEMENT is made at New Delhi this 11th day of March, 1995 between and amongst VLS FINANCE LTD.,…..SUNAIR HOTELS LTD……….AND Shri Satya Pal Gupta, S/o Late Shri Hari Ram Gupta, Shri Kaveen Gupta, S/o Shri … Cr.P.C. filed by VLS vide its common impugned order dated 16th May, 2007. The relevant paras of the impugned order of CLB containing the submissions … as under:- “M/s VLS Finance Ltd. served a copy of application no. 172/2003 filed u/s 340 of Criminal Procedure Code before the CLB to Central … P.K. BHASIN, J. This appeal under Section 10-F of the Companies Act, (‘the Act’in short) has been filed by the appellant Company (hereinafter to be referred as ‘VLS’) against the

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 … 2 SCC691(para54) 170 (1996) 2 SC405(para7) 171 (2002) 2 SCC333(paras 77 to88) 172 (supra at 134, para36) 173 (supra at 101, paras 146 to150) 89 … 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

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … As Lord Goff of Chieveley observed in Woolwich Equitable Building Society v Inland Revenue Comrs [1993] AC 70, 172, English law had not recognised a condictio indebiti allowing an action for the recovery of payments on the

The Pr. Commissioner of Income Tax Vs. M/S. Chamundi Winery and Distil ...

Court : Karnataka

Subject : Service Tax

including any annual licence fees.” 12. Para 15 of the Agreement makes DIAGEO responsible for providing Working Capital Finances for Operations envisaged in the said Agreement and the Bank Accounts to be operated by the persons duly … Ors. Vs. M/s. Chamundi Winery and Distillery 2/137 This I.T.A. is filed under Section 260-A of Income Tax Act 1961, praying to:1. Decide the question of law and/or such other questions of law as may be formulated … Vs. Lakshmi Machine Works 290 ITR667(SC) 04-11 75-79 80-85 101-104 105-110 111-115 172-184 185-196 Miss Dhun Dadbhoy Kapadia Vs. CIT63ITR651(SC) 197-200 Date of Judgment 25-09-2018

CalvIn Wooding Consulting Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR411

Matched in: Citation (2007)7STR411

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

utilised in India, an explanation was inserted below sub-section 2 of Section 9, with effect from 01.06.1976 under Finance Act, 2007 clarifying that when income is deemed to accrue or arise in India under Clauses (v), (vi) and (vii) … in (2006) 282 ITR273(Bharat Sanchar Nigam Ltd. and another V. Union of India and others), 218 CTR209: (2008) 172 Taxmann 418 (AAR) (Dell International Services India (P) Ltd., In re) and (2009) 315 ITR72(AAR) (Cable and Wireless