Advanced Search Results

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5, 9(1), 10A, 10A(1A), 10B, 28 to 43C, 43D, 44AC, 64, 72, 80, 80(IA), 80(IE), 143C, 145, 153, 192, 193, 194, 194A, 194C, 194C(1), 194D, 194G, 194H, 194I, 194J, 194LA, 195, 195(5), 195A, 197, 198, 199, 200, 200(1), 201, 201(1), 201(1A), 205, 206C, 221, 271C, 276B and 276BB; Hindu Women's Right to Property Act; Companies Act; Finance Act, 1983; Finance Act, 2007; Central Excises and Salt Act, 1944 - Sections 11D; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 11(4); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13(4), 17 and 17(2); Andhra Pradesh Shops and Establishments Act, 1966 - Sections 47(3); Payment of Gratuity Act, 1972; Partnership Act, 1932 -

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

submission.87. The contention comparing Section 40(a)(ia) with the proviso to Section 40A(3)(b) of the Act as introduced through Finance Act, 2007, can have no relevance, in as much as in the first place, the two substantive provisions are not … expenditure of the petitioners incurred on the purchases of the printed stationery and packing materials for non-compliance of Section 194C of the Act.2. In W.P. No. 10751 of 2009, the very same petitioners seek for the issuance of

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … Petitioner in having failed to produce the primary/original agreement dated 11th February, 2007 and other prior and subsequent agreements/documents entered into between the Petitioner and … Rao and Anr. v. Govt. of A.P. : [1989]178ITR31(AP) ; By way of illustration, we may refer to Section 194C. Sub-section (1) of Section 194C, in so far as it is relevant, reads :any person responsible for paying

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 … of the Explanation to section 194J; (iv) work shall have the same meaning as in Explanation III to section 194C; [(v) rent shall have the same meaning as in clause (i) to the Explanation to section 194-I; (vi)

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

in the case of Arun Kumar (supra). To overcome the above decision, the law has been amended by Finance Act, 2007 with retrospective effect from 1/4/2002. The retrospective amendment merely takes away the above argument, which was available to … contemplated by the Respondent when he made the payment which was subject to tax deduction at source under Section 194C of the Act during the subject Assessment Year, would require deduction under Section 194J of the Act due

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 assessee firm was the person responsible for deducting the tax at source therefrom within the meaning of Section 194C of the Act. Since the goods were transported by trucks and every truck transported goods under a separate … 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

Commissioner of Income Tax-II Vs. M/s. Delhi Transco Ltd.

Court : Delhi

Subject : Direct Taxation

2002 and was to remain valid for a period of five years, that is, up to 31st March 2007. Commencement of proceedings 4. A survey was carried out in the business premises of DTL under Section 133-A … 22nd January 2009. It was noticed that DTL had deducted tax at source ( ˜TDS') at 2% under Section 194C of the Act on the wheeling charges paid to PGCIL. The statement of one Mr. Surendra Babbar, Deputy

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.

Bharti Airtel Ltd. And Anr. Vs.uoi and Anr.

Court : Delhi

Subject : Service Tax

The text of Section 201(1) and (3) of the Act read, when amended with effect from 1-4-2010, (by Finance Act 2012), reads as follows: “201. (1) Where any person, including the principal officer of a company,- (a) who … a financial year commencing on or before the 1st day of April, 2007 may be passed at any time on or before the 31st day … the expression "sum chargeable under the provisions of the Act" is used only in section 195. For example, section 194C casts an obligation to deduct TAS in respect of "any sum paid to any resident". Similarly, sections 194EE

M/S Japan Airlines Co.Ltd. Vs. Commr. of Income Tax,new Delhi

Court : Supreme Court of India

Subject : Direct Taxation

provisions of Section 194-I of the Act or not. Section 194-I of the Act, which was inserted by Finance Act, 1994 w.e.f. June 01, 1994, provides for deduction of tax at source in respect of payment of 'rent' … 20%. There have been amendments in this Section in the years 2002, 2007 and 2009 and with these amendments, the scope of this Section has … deals that the nature of payments on which tax at source is to be deducted. It reads as under:“Section 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as

Shri Kamrej Vibhag Sahakari Khand Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)1113ITD539(Ahd.)

observed by the Bombay High Court that Section 194C of the Act was brought into existence by the Finance Act, 1972, and w.e.f. 1st April, 1972. Circular dt. 29th May, 1972 [(1972) 84 ITR (St) 99], was issued, … Pradesh Sahakari Khand Udyog Mandli Ltd. and this time vide para 6 of the order dt. 13th April, 2007, the matter was set aside and the whole issue restored back to the file of the AO for