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Surendra M. Khandhar Vs. Assistant Commissioner of Income Tax and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69, 132, 132A, 132A(1), 132B, 132(4), 132(4A), 132(5), 133, 133A, and 271(1); Finance Act, 2007 - Sections 292C

Reported in : (2009)224CTR(Bom)409

the case of Metrani (supra), the IT Act has been amended and Section 292C has been inserted by Finance Act, 2007 w.e.f. 1st Oct., 1975. The effect of said amendment is that where the document is seized in the … on the seized document made an addition of Rs. 20 lakhs in the income of the assessee under Section 69 as unidentified investment. Penalty proceedings were also initiated under Section 271(1)(c).4. In the appeal memo filed before the

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

Section 73 read with Section 68 and 95 of the Finance Act, 1994, and Section 140 of the Finance Act, 2007, directing interest (at appropriate rate) to be charged under Section 75 and imposing penalties of ₹1,000/- under Section … for each of the three periods, ₹5,000/- under Section 77(1) for not obtaining the registration in accordance with Section 69, ₹5,000/- under Section 77(2) generally for the contravention of the statutory provisions relating to the service tax and

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)13STT306

Matched in: Citation (2007)13STT306

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

Subject : Direct Taxation

India; or (ii) the non-resident has rendered services in India.".62. We may place on record that initially the Finance Act, 2007 inserted an Explanation at the end of Section 9 to provide that "for the removal of doubts, it … to the assessment year 1977-78 and subsequent years." ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 69 of 75.65. It was argued that a plain construction of the Explanation shows that income received by a

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 … assessment or reassessment under this Act, where an estimate of the value of any investment referred to in Section 69 or Section 69B or the value of any bullion, jewellery or other valuable article referred to in Section

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 … which Sedley and Lloyd LJJ agreed) do not bind this court, but they are entitled to great respect. 69. Mr Rabinowitz's strongest point is the frequent and consistent use of the expression "demand", not only in the

Rakesh Kumar Goyal Vs. Nct of Delhi and Another

Court : Delhi

Subject : Land Acquisition

cognizance is dated 15th January, 2008 and the notification and amendment by way of Section 69 of the Finance Act 2008 came into force only on 10th May, 2008. Thus, even on the date of issuance of the … the summons allegedly issued under Section 108 of the Customs Act from 13th July, 2006 to 10th July, 2007 were issued by a person duly authorized by the Central Government in this behalf. The authorization for the

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 … notice would disclose that the petitioner was called upon to get itself registered with the Department as per Section 69 of the Finance Act, 1994 and to pay Service Tax as per Section 68 read with Section 66

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

Matched in: Citation (2007)7STR673

Union of India (Uoi) Vs. Amit Kumar Maheshwari

Court : Rajasthan

Subject : Service Tax

Reported in : 2009[13]STR119; (2009)22VST397(Raj)

Monday positively.Sd/-21/9/04Asstt. Comm. (ST).*********137/39/2004-CX.AnnexureForm of DeclarationTo,The Designated Authority:Sir,I hereby make the declaration for being registered in terms of Section 69 of the Finance Act, 1994 (32 of 1994).1. Name: ___________________________________2. Address of the business premises: ________3. Date of … on different types of business, did not get registration as required by the relevant chapter, introduced by the Finance Act, 1994, relating to imposition of Service Tax, hereafter referred to as the 'Service Tax Act', and notices were … upon is Tele Tech Communication v. Commissioner of C. Ex. dt. 4-6-2007 2007 (7) S.T.R. 695 (T), rendered by learned Single Member, Shri C.N.B. Nair,