Advanced Search Results

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Citation 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees are … expression =without reasonable cause was also omitted with respect to other provisions under which penalty was leviable under Chapter XXI, such as, Sections 270 (the expression omitted was =without reasonable excuse as against =without reasonable cause), 271A, … made the following main prayers in their respective writ petitions:Writ petition No. 5059/2008i) That the impugned Sub-section (1B) of Section 271 of the Act may

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, … tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … and Site Formation and Clearance, Excavation and Earth Moving and Demolition Service 5. The petitioner is inter alia engaged in the business of:- (i) Construction … Sirsi Road. That the work of Short Term Improvement and routine maintenance undertaken by us during the year 2008-09 and 2009-10 for Nagpur-Hyderabad section was a composite contract involving execution of reconstruction of part of damaged road

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

by him in the course of the proceedings before him.7. Section 273AA and 278AB which were inserted by Finance Act 2008 with effect from 1st April, 2008 are also relevant for our discussion. The relevant portions of Section 273AA(1) … from 1st June, 2007 as being ultra vires and violative of Article 14 of the Constitution of India.2. Chapter XIX-A was inserted in the Act by Taxation Law Amendment Act, 1975 with effect from 1st April, 1976. … company. They filed an application before the Income Tax Settlement Commission on 5th March, 2007 under Section 246-C of the Income Tax Act, 1961 (hereinafter

Commissioner of Income Tax Xiii Vs. Naresh Kumar

Court : Delhi

Subject : Direct Taxation

was inserted with effect from 1st April, 2005 by Finance (No.2), 2004 Bill and after retrospective amendment by Finance Act, 2008, w.e.f. 1st April, 2005, read as under:40. Notwithstanding anything to the contrary in Sections 30 to 38, the … work (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVII-B and such tax has not been paid,(A) in a case where the tax was deductible and was … the previous year in which such tax has been paid. (emphasis supplied) 5. Recently, we had occasion to deal with the said unamended and amended

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 10, 10(20), 10(26AAB) and 260A; Finance Act, 2002; Cantonments Act, 1924 - Sections 3; General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) Act, 1998 - Sections 5, 22(1), 22(2), 62 65, 88, 88(1), 88(2) and 88(3); Delhi Development Act, 1957; Payment of Bonus Act, 1965 - Sections 32; Constitution of India (Seventy-third Amendment) Act, 1992; Constitution of India (Seventy-fourth Amendment) Act, 1992; Constitution of India - Articles 243, 243P, 243 and 243ZF

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

Matched in: Citation (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

Constitution (Eighty-eighth Amendment) Act, 2003; Constitution (One Hundred and First Amendment) Act, 2016; Sale of Goods Act, 1930; Finance Act, 2008; Service Tax Rules, 1994; Contract Act, 1872. [2025] 2 S.C.R. 759 Union of India & Others v. Future … stated chronologically. History of this controversy: 3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, the Finance Act,1994 was amended to … State of Karnataka [1994] Supp. 4 SCR 477 : (1995) 1 SCC 574; Sunrise Associates v. Government of NCT of Delhi [2006] Supp. 1 SCR

Canoro Resources Limited Vs. Director of Income-tax (internat Ional Ta ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

applicable to every firm is 30 per cent as per paragraph (c) of the First Schedule of the Finance Act, 2008. 10. 10.1 It is the common stand of both - the applicant and the Revenue, that the nature … proposed restructuring, Amguri block would look more attractive to the potential investors. 5. In the light of these facts, the applicant sought the ruling of … two non-residents who would be regarded as ‘associated enterprises, the Revenue might invoke the transfer pricing provisions of Chapter-X of the Act. In that case the proposed transaction of the applicant would be required to conform to

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

under the contract of sale.9. After the Special Leave Petition was filed in this Court, the Parliament by Finance Act, 2008 inserted an explanation in Sub-clause (ii) of Section 65(19), which came into force on or about 16.5.2008 and … of India may also have the power to conduct a trade or business.12. For invoking the provisions of Chapter V of the 1994 Act, the basic question which is required to be posed and answered is as

Bengal Rowing Club and Anr. Vs. Commissioner of Service Tax, Kolkata a ...

Court : Kolkata

Subject : Service Tax

attention of the Court to Sections 66 and 67 of the Finance Act, 1994 as amended by the Finance Act, 2008. He submits that, Section 66 provides for the charge of service tax. Section 67 lays down the valuation … club seeks a declaration that a members’ club is not a “club or association” within the meaning of Chapter-V of the Finance Act, 1994 as amended by the Finance Act, 2005 and is therefore, not liable to