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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 … 1994 and to pay Service Tax as per Section 68 read with Section 66 of the said Act. 90 Since this Court has already upheld the validity of the said provisions, W.P.No.748 of 2009 fails and it

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(2), 5, 9, 9(1), 9(2), 10(1), 10(2), 90, 90(1), 90(2) and 195; Finance Act, 2007; Indian Income Tax Act, 1922; Finance Act, 1976; Finance Act, 1977; Income Tax (Amendment) Act, 1976

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

of the Act to the extent they are required. Before answering the issue we may point out that Finance Act, 2007 has inserted Explanation to Section 9(1) after Section 9(1)(vii) with retrospective effect from 1st June, 1976 and which … of the DTAA. It is open to an assessee when the provisions of DTAA are more beneficial considering Section 90(2), to contend that the taxability of the income should be governed by the provisions of the DTAA and

Commissioner of Income Tax Vs. Concord Pharmaceuticals

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 3, 4, 37(4), 90, 90(2), 119, 253(2), 260A, 263, 268A, 268A(1), 268A(4), 268A(5) and 275(1); Finance Act, 2008; Kerala General Sales Tax Act, 1963 - Sections 3(1A) and 60; Income Tax Rules - Rule 47; Income Tax Appellate Tribunal Rules, 1963 - Rules 6 to 15

Reported in : (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

The Court's attention is invited to the provisions contained in Section 268A of the Act inserted by the Finance Act, 2008, with retrospective effect from 1st April, 1999. Sub-section (4) of Section 268A clearly states that the Tribunal … J.1. The Revenue has filed tax appeals Nos. 1402 to 1405 of 2007 under Section 260A of the IT Act 1961 for asst. yrs. 1995-96 … the status of residence as well as beneficial ownership of shares, is a circular within the meaning of Section 90, and, therefore, it must have the legal consequences contemplated by Section 90(2). In other words, the circular will

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of the Finance Act and determined the tax under Section 88(f) of the Act as being Rs. 2,84,325/-

Union of India and ors. Vs. M/S. Ind-swift Laboratories Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 32E(1), 32F(7), 32M

the provisions of Sections 11A and 11AB of the Excise Act or Sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries."2 16. A bare reading of the said Rule would indicate … present appeal is directed against the judgment and order dated 03.07.2009 in Civil Writ Petition No. 13860 of 2007 passed by the Punjab & Haryana High Court, whereby the High Court while interfering with the order of … Rs. 5,71,47,148/-. Since conditions/parameters for the admission of a case prescribed under Section 32E(1) of the Central Excise Act, 1944 [for short "the Act"] were

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 … not assist the test claimants in this appeal. EU law's requirements as to national remedies (especially limitation periods) 90. There is no doubt as to the general principles regulating what EU law requires of national remedies for

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

Section 234C(1) of the IT Act, 1961 (hereinafter referred to as 'the said Act') by virtue of the Finance Act, 2006, w.e.f. 1st April, 2007. According to the learned Counsel for the appellant/Revenue, after the said amendments, there … and tax deducted or collected at source is allowed. MAT credit under Section 115JAA, relief of tax under Section 90 and deduction from income-tax payable under Section 91 are not taken into account while charging interest under the

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

utilised in India, an explanation was inserted below sub-section 2 of Section 9, with effect from 01.06.1976 under Finance Act, 2007 clarifying that when income is deemed to accrue or arise in India under Clauses (v), (vi) and (vii) … same would have to be translated into an Act of Parliament, a special procedure is evolved by enacting Section 90 of the Income Tax Act enabling the Central Government to enter into agreements with the Government of any

Master Cables Pvt. Ltd. Vs. State of Kerala and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Finance Act, 1998; Kerala General Sales Tax Act, 1963 - Sections 35, 35(1), 35(2) and 245; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Prevention of Corruption Act; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; Indian Penal Code (IPC) - Sections 120B and 420; Constitution of India - Articles 246, 286 and 366

Reported in : (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

Matched in: Citation (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

The Commissioner of Income Tax Vs. Chemplast Sanmar Limited

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50, 90, 90A, 115JA(1), 115JAA, 115JAA(4), 115JAA(5), 115JB, 139(1), 140A, 143(1), 208, 209, 210, 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 295 and 295(2); Finance Act, 2006; General Clauses Act, 1897 - Sections 20; Land Reforms Act; Income Tax (19th Amendment) Rules, 2001; Income Tax Rules, 1962 - Rules 5 and 12(1)

Reported in : (2009)224CTR(Mad)211; [2009]314ITR231(Mad); [2009]180TAXMAN335(Mad)

Matched in: Advocate Pushya Sitaraman, Sr. Standing Counsel assisted by J. Narayanasamy, Adv. Venkatnarayanan, Adv. in T.C. Nos. 887/04, 2246, 2277, 2323, 2606, 2615 and 2656 of 2006, 10, 410, 717 and 1006 to 1008 of 2007 and 81 to 84, 245, 356, 543 and 578 of 2008, ;N. Quadin Hoseyn, Adv. in