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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, … referred to as the =Act) on the ground that it is ultra vires the Constitution of India. The impugned provision which was brought on to

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)546

appeals, were granted statutory status with the insertion of Section 268A into the IT Act, 1961, by the Finance Act, 2008 with retrospective effect from 1st April, 1999. The second contention advanced by the learned Counsel for the respondent-assessee … special order for reasons to be specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with any requirement specified in such provision

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

it is submitted that the whole mater is procedural in nature; that Section 292BB recently inserted by the Finance Act, 2008 shows that any defect in such notice can be cured and is not fatal; that even otherwise the … Mr. Ved Jain, the learned representative for the assessee to point out that in a block assessment under Chapter XIV-B of the Act there is no scope for relying on evidence that has not been unearthed during … used only for residential purposes and he did not find any customer visiting the flat. When his statement was put to Bemco, it was stated

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 2005 three further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … so availed was utilised for payment of service tax on output service viz. Cellular Mobile Service being provided by the appellant. 3. The genesis of

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 … Naresh Kumar Through Nemo. ITA No. 218/2013 Commissioner of Income Tax Delhi VI .Appellant Through Ms. Suruchi Aggarwal, Sr. Standing Counsel. Versus M/s Talbros (P)

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 … 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 … applicant states that it has taken recourse to this restructuring with a view to attracting investment in Amguri block. According to the applicant, after the

Ashwani Kumar Goel Vs. Income Tax Settlement Commission and ors.

Court : Delhi

Subject : Direct Taxation

not likewise have proceeded further. It was submitted that the amendment made to Section 158 BE by the Finance Act, 2002 could not be made applicable in the present case as the block assessment had become time barred … Anr., (1979) 118 ITR461(SC), Justice Krishna Iyer, dealing with the first case to reach the Supreme Court under Chapter XIX-A, when faced with a situation not specifically provided for in the said chapter, observed as follows: - … assessment had become time barred on 29.02.2000. It was submitted that by virtue of the then existing Section 158BE, which mandated that assessment were to

Associated Capsules Private Limited, Vs. Dy. Commissioner of Income Ta ...

Court : Mumbai

Subject : Direct Taxation

income but exceeding the profits of the undertaking, the legislature introduced sub Section 9A in Section 80IA by Finance Act 1998 with effect from 1-4-1999. By Finance Act, 1999, Section 80IA(9A) has been renumbered as Section 80IA(9).24.The object … High Court in the case of M/s.Great Eastern Exports V/s. Commissioner of Income Tax (Tax Appeal No.267 of 2008) decided on 29-11-2010. Similar view has also been taken by the Kerala High Court in the case of … undertaking while computing deduction under any other provisions under heading C in Chapter VI-A of the Income Tax Act, 1961 ?"2. The assessment year involved

National Investigation Agency, Nia, Hyde Vs. Devendra Gupta and Anothe ...

Court : Andhra Pradesh

Subject : Land Acquisition

believing that the accusation, against such person, as regards commission of offence or offences under Chapter IV and/or Chapter VI of the UA(P) Act is prima facie true, such accused person shall not be released on bail or … (Per Hon'ble Sri Justice M.S. Ramachandra Rao) This is an appeal filed u/S.21 of the National Investigation Agency Act, 2008 by the National Investigation Agency (for short, 'NIA'), Hyderabad, challenging the order dt.26.11.2012 of the IV Addl. Metropolitan … "prevent and suppress terrorist acts" and also to "prevent and suppress the financing of terrorist acts". India is a party to all these resolves. Anti-terrorism

M/s International Merchandising Company Llc (earlier Known As Internat ...

Court : Supreme Court of India

Subject : Service Tax

entertainment and media services. It is registered with the jurisdictional service tax authorities under Chapter V of the Finance Act, 1994 for taxable event categories such as management consultant services, event management services, business auxiliary services, business exhibition … by the officers of the Delhi Services Tax Commissionerate during May 2009 for the period 2004-2005 to 2007- 2008. The Commissioner issued a demand of service tax to the appellants under various heads, including manpower recruitment or … by the name of First Serve Entertainment2 for the appearance of Mr Vijay Amritraj3, a noted tennis player, in connection with the Chennai Open Tennis