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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 … set.11. Mr. V. Ramachandran, learned senior Counsel appearing for the petitioners in W.P. Nos. 1106, 1107, 1690, 1691, 2478, 2479, 3330, 3331, 1056, 1057, 1717, 1718, 2013 and 2014 of 2008, contended that the object of introduction

icici Home Finance Co. Ltd. Vs. Assistant Commissioner of Income Tax 1 ...

Court : Mumbai

Subject : Direct Taxation

leading to the present petition are as under: a) The Petitioner is engaged in the business of home finance. For the assessment year 2006-2007 (previous year ending on 31.03.2006), the Petitioner filed its return of income declaring … (hereinafter referred to as 'impugned notice') issued under Section 148 read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') seeking to reopen the assessment for the assessment year 2006-2007;and b) … under Article 226 of the Constitution of India challenges: a) Notice dated 24.03.2011 (hereinafter referred to as 'impugned notice') issued under Section 148 read with

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 … Clauses (ha) and (i) of Sub-section (1) and Sub-sections (3A) and (4) of Section 23, Sub-section (5) of Section 24, Section 34AA, Section 35 and Section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with 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 … from six to three years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Subject : Sales Tax

Reported in : 2012(3)KLT41(SN)(C.No.43)

Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘Act’) by the Finance Act 2007 (Act 15/2007) published in the official gazette of the State of Kerala dated 28.07.2007, taking away the benefit … the case, Exts.P5 and P5(a) notices have been issued to the petitioner in W.P.(C) 35048 of 2007 under Section 24(1)of the KVAT Act, 2003 in respect of the assessment years 2005-06 and 2006-07 respectively. Similar notices issued to

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … having 50 members and as such, the balance/deficit Court fee has been satisfied as per the memo dated 24.10.2011. No particular assessment order is under challenge in this writ petition and the sole prayer is to declare

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

from the service consumer.7. Entry (zzzy) was inserted into Section 65(105) of the Finance Act, 1994 by the Finance Act, 2007. The said entry reads as under:Any service provided or to be provided to any person by any other … Article 276 of the Constitution. Article 276(1) of the Constitution inter alia states that notwithstanding anything in article 246, no law of Legislature of a State relating to taxes for the benefit of the State in respect

Commissionerate Vs. Ankit Metal and Power Ltd. and Ors.

Court : Kolkata

Subject : Education

sub-section (7) of section 32F [, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F,].provides for the imposition of a penalty on the person … settlement under section 32E in relation to any other matter.” The Commission has no doubt held in paragraph 24 of its order that a penalty of Rs.6 lakhs was imposed on M/S.Ankit Metal & Power Limited. But

N & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...

Court : Delhi

Subject : Service Tax

only) on the amount of service tax shown in para 70.1 against them under Section 140 of the Finance Act, 2007; Page 2 of 5 Interest at the appropriate rate on the above amounts is also chargeable from them … $~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Order: July 24, 2018 + SERTA202018, C.M. APPL. No.29038-29039/2018 N & N CHOPRA CONSLTANTS PVT. LTD. Through: Mr. Karan Sachdev, Mr.

Airport Retail Pvt. Limited Vs. Union of India and ors.

Court : Delhi

Subject : Service Tax

use in the course or furtherance of business was included as a taxable service by virtue of the Finance Act, 2007 w.e.f. 01.06.2007 and clause (zzzz) was introduced in sub-section 105 of Section 65 of the Act. The said