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Moser Baer India Ltd. Vs. the Additional Commissioner of Income Tax an ...

Court : Delhi

Subject : Direct Taxation

Acts : Finance Act, 2007 - Sections 4A, 92CA, 92CA(2), 92CA(3), 92CA(4) and 143(3); Income Tax Act, 1922 - Sections 42(2); Income Tax Act, 1961 - Sections 92 to 92F, 220(2A), 246A, 250(4), 271AA and 271(1); Finance Act, 2001 - Sections 92; Finance Act, 2007; Assam Municipal Corporation Act - Sections 298; Imports and Exports (Control) Act, 1947 - Sections 4M(1); Municipal Act - Sections 298; Income Tax Rules, 1962 - Rules 10A and 10B, 10D, 10E and 46A; Constitution of India - Articles 226 and 227

Reported in : (2009)221CTR(Del)97; [2009]316ITR1(Delhi); [2009]176TAXMAN473(Delhi)

to be invariably complex. It was his submission that prior to the amendment brought about by virtue of Finance Act, 2007, w.e.f. 1.6.2000, the assessee was afforded an opportunity of presenting its case, both before the TPO, as well … was contended by Mr S. Ganesh, Sr Advocate appearing in writ petition No. 6974/2008, that the provisions of Section 92CA, Sub-section (3) mandate grant of an oral hearing, before the TPO makes a determination of ALP in … 1922, a somewhat similar provision appeared in the statute book being, Section 42(2) which, broadly provided that where a non- resident carried out business with

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Revell v Edinburgh Life Insurance Co (1906) 5 TC 221, 227. The Crown option was abolished by the Finance Act 2007 and replaced by mandatory provisions. With a mutual life office the Revenue never had a choice, since mutual … to which section 18 of the Act applies or an investigation made in pursuance of a requirement under section 42 of the Act, elect to assign to any of its assets the value given to the asset in

Potlabathuni Srikanth and Others Vs. Shriram City Union Finance Limite ...

Court : Andhra Pradesh

Subject : Arbitration

Civil Judge, Mangalagiri, and respondent No.3 in A.O.P. No.374 of 2012. (b) The decree-holder viz., Shriram City Union Finance Limited, Mangalagiri Branch, through its authorized representative, filed A.O.P. No.374 of 2012 invoking the arbitration clause contained in … v. Maria Arcangela Sequeira (2007(2) Arb. LR 362 (Bom.) (FB) = AIR 2007 BOMBAY 149), held that the District Court is the Court for the … of the directions contained in the award, the Hon'ble Supreme Court held that Court for the purpose of Section 42 of the Act would be the High Court and not District Court ?. It would be appropriate to

Joshi Technologies International Inc Vs. Union of India and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

non-inclusion thereof was an inadvertent omission in the Contracts that were signed. The MoPNG wrote to Ministry of Finance (MoF) accepting the aforesaid omissions and requested the MoF to give clarification in this behalf. As no clarification … tax return on the income generated from the aforesaid production. In the returns, the appellant claimed benefit of Section 42 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). Section 42 is a special provision

Jet Airways India Ltd vs.assistant Commissioner of Cust

Court : Delhi

Subject : Service Tax

this obligation was imposed only on Indian Airlines. A corresponding Notification dated 19th April, 2001 was issued under Section 42 (1) of the Finance Act, 1989 exempting Indian Airlines from payment of IATT. Thereafter, the obligation to deploy … Marshals who were deployed on its aircrafts are not `passengers' within the meaning of Section 41(f)(ii) of the Finance Act, 1989 (‘FA’) and hence no IATT is payable qua the sky marshals.2. In view of the increasing threat … cannot be faulted.16. The writ petition before this court was filed in 2007. The... Petitioner has not sought to either amend its petition or seek

Gujarat Chem. Port Terminal Co. Vs. C.C.E. and C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2008)9STR386

covered under the category of port services.The definition of taxable services as provided under Section 65(105) of the Finance Act, 1994 would also throw some light on the issue. The rival taxable services have been defined as under: … appellant. Hon'ble Supreme Court in the case of Daelim Industrial Co Ltd. 2007 (5) S.T.R.J99 (S.C.) : 2004 (170) E.L.T. A181 (S.C.)] has upheld the … the appellant in their port area is a requirement of the law governing the functioning of a port. Section 42 of Major Port Trusts Act, 1963 mandates the following: 42. Performance of services by Board or other person.

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … the Hon’ble Supreme Court in the case of State of Punjab-vs.-Bhatinda District Co-op. Milk P Union LTD.reported in 2007 (11) SCC363 In that case, at paragraphs 18 and 19 of the judgment the Hon’ble Supreme Court observed … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

the provisions of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service … the scope of definition of renting of immovable property and therefore, it is liable to pay service tax. 42 The learned Standing Counsel for the Revenue, inviting the attention of this Court to the order passed by

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

provisions with which the Court is concerned in this appeal. There is a new code, introduced by the Finance Act 2007 and now re-enacted as Part 6 of the Corporation Tax Act 2009. DCC's printed case suggests that one … on the last day of the repo period (the longest period was 42 days, and the shortest 11 days). It was agreed that each of … (UK) Ltd ("DCC") as lender and Ulster Bank Ireland Ltd ("the Bank") as borrower deemed to exist under section 730A of the Income and Corporation Taxes Act 1988 ("ICTA 1988"); and (3) A loan transaction between the

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

to both Education Cess leviable under Finance (No.2) Act, 2004 and Secondary and Higher Education Cess leviable under Finance Act, 2007), under notifications where 'whole of service tax' stands.exempted. Apparently the doubt arises in the Civil Appeal Nos. 2781-2790 … duties of excise levied under the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 3(3) of the