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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 … applies only to tax that is demanded by revenue authorities (and if so, what amounts to a demand). 36. For the appellants Mr Aaronson QC took the lead in making submissions on issues of EU law, followed

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

Finance Act 2011 (8 of 2011) with effect from 1st May, 2011. 36. Then, our attention has been invited to the Notifications in the field. … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of … also submitted that the Hon'ble Supreme Court in All India Federation of Tax Practitioners V/s. Union of India 2007 (7) SCC 527 has held that Service Tax is a value added tax which is levied on the

Commissioner of Income Tax I vs M/S the India Cements Ltd

Court : Chennai

conditions of the agreement governing such loan or borrowing or .... .. Explanation 3 C: **(inserted by the Finance Act, 2006 w.e.f a deduction of any sum, being interest payable under clause (d) of this section, shall be … sundry debtors account in a consolidated manner in the books of accounts of the assessee, the conditions of Section 36(1) (vii) is fulfilled. Page Nos.4/41 c) The claim of deduction of Rs.2,63,54,045/- as expenditure incurred in respect of

The Commissioner of Income Tax Iii Ludhiana Vs. M/S Malwa Cotton Spinn ...

Court : Punjab and Haryana

Subject : Direct Taxation

the Act. It has also been held that Proviso to Section 36(1) (iii) of the Act inserted by Finance Act, 2003 w.e.f 1.4.2004 is only prospective and would not apply to the earlier assessment years. In view of … ITA No.392 of 2007 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.392 of 2007 (O&M) Date

Commissioner, Central Excise, Customs & Service Tax, Sonepat & ...

Court : Delhi

Subject : Education

29. We may note, here, that Section 32F was substituted, in its entirety, by Section 122 of the Finance Act, 2007. As it stood prior to substitution, sub-section (1) of Section 32F read thus: the case or the complexity … No.1 and 2 , submits that the computer printouts could not be relied upon, in view of Section 36-B of the Central Excise Act 1944, which sets out the circumstances in which electronic evidence could be admitted.

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

Matched in: Citation (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

Mil MerIn Gas Agencies Rep. by Its Proprietor, Mr. S.P. Rajan and Mrs. ...

Court : Chennai

Subject : ArbitrationCivil

Acts : Arbitration and Conciliation Act, 1996 - Sections 9 and 36

Reported in : 2008(2)ARBLR578(Madras); (2008)4MLJ316

on 9th Sept., 1999, the 1st appellant, M/s.Mil Merin, obtained a sum of Rs. 25 lakhs from Harita Finance Ltd., (HFL), the respondent in the present case with the changed name of M/s. TVS Finance & Services … (hereinafter referred to as 'M/s.Mil Merin') against the order dated 6th March, 2007, passed by learned Judge in Application No. 1569/04 in Application No. 800/03. … at any time after the making of the arbitral award but before it is enforced in accordance with Section 36, may apply to a Court:(i) for the appointment of a guardian for a minor or a person of … to pass such order Under Section 9 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the 'Act').On the other hand, according to

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. … thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or 36 (b) construction of a new building or a civil structure or a part thereof, or of a pipeline

Commissioner of Income-tax Vs. Punjab Financial Corporation

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [2009]310ITR447(P& H); [2009]181TAXMAN209(Punj& Har)

Counsel for the rival parties that the controversy has been settled by this court in CIT v. Punjab Finance Corporation Ltd. [2007] 295 ITR 510 (P & H) (I.T.R. No. 113 of 1990 decided on March 12, … case, the Appellate Tribunal was right in law in holding that deduction under Section 36(1)(viii) of the Income-tax Act, 1961, is allowable at the prescribed percentage of the total income before making deduction under Section 36(1)(viii) itself?3.

Commissioner of Income Tax Vs. Nexus Computer (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 2003; Income Tax Act, 1961 - Sections 36(1), 43B and 143(1); Constitution of India - Article 141

Reported in : (2008)219CTR(Mad)54; [2009]313ITR144(Mad); [2009]177TAXMAN202(Mad)

delayed even though the payment tendered before the due date. Having regard to this unintended hardship, by the Finance Act, 2003, in the first proviso to Section 43B the words, brackets and letters referred to Clause (c) or … on or before the due date as defined in the Explanation below Clause (va) of Sub-section (1) of Section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen