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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, … returned income and the assessed income was due to a bonafide mistake. 7.4 Thereafter, there were amendments made in 1971, 1974, 1975, 1977 and 1984.

Lakshmana Rao Yadavalli and anr Vs. State of A.P.and ors.

Court : Supreme Court of India

Subject : Land Acquisition

High Court of Judicature for Rajasthan at Jodhpur challenging the constitutional validity of Chapter VII of the Rajasthan Finance Act, 2008 (for brevity ‘the Act’) which provides for levy of cess on mineral rights. The respondent was granted a

Hm Treasury Vs. Ahmed and Others

Court : UK Supreme Court

Subject : Land Acquisition

to accept and carry out the decisions of the Security Council in accordance with the present Charter." 10. Chapter VII sets out the action to be taken with respect to threats to the peace, breaches of the peace … all States shall, among various other measures “ "(d) Prevent those who finance, plan, facilitate or commit terrorist acts from using their respective territories for … March 2005, the Terrorism Act 2006 which received the Royal Assent on 30 March 2006 and the Counter-Terrorism Act 2008 which received the Royal Assent on 26 November 2008. Part 2 of the 2001 Act provided for the

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. … Act at the rates applicable from time to time was also ordered. 7. The appellant being aggrieved by the order in original dated 19.12.2006 filed

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

₹7,19,01,91 0 t - (three SCNs) which they have not paid during the period May, 2006 to March, 2008, should not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed … 95 of Finance Act (no.2) 2004 read with Section 66 of the Chapter - V of Finance Act, 1994; (ii) Interest at the appropriate rates … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … Service Tax amounting ₹7,19,01,910/- on the said services as stated herein above.” 7. DTC submitted replies by letters dated 03.07.2008, 07.11.2008 and 13.12.2008, inter alia,

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 … his company constitute separate and distinct legal entities by disregarding 5 “CBEC” 7 CA353236/2020 the provisions of the circular dated 23 August 2007 which specifies

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

tax within prescribed time. In fact, even before the year 2010, the said proviso was amended by the Finance Act 2008 and that amendment of the year 2008 was provided retrospective operation by the legislature itself. For ready reference, … to a contractor or subcontractor for carrying out any work on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid during the previous … Assessing Officer, the assessee-appellant preferred an appeal before the Commissioner of Income 7 Tax (Appeals)6, being Appeal No.183 of 2007-08, that was considered and dismissed

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

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

The assessee was asked to explain why disallowance should not be made under Section 40(a)(ia) as amended by Finance Act, 2008 with retrospective effect from 1st April, 2005. The assessee filed written submissions that they had not claimed any … of the time prescribed under sub-section (1) of section 200 and in accordance with the other provisions of Chapter XVII-B. It is also proposed to provide that where in respect of payment of any sum, tax has

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

Subject : Land Acquisition

Madan Gopal Kabra, (1954) 24 ITR 58 = (AIR 1954 SC 158) while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of ITR) = (at p. 162 of AIR) … placed on the judgment in the case of Voltas Limited v/s Additional Collector and Competent Authority reported in 2008 (5) Bombay Cases Reporter 746. While it is true that the judgment of the Honourable Supreme Court in … limit on the date of commencement of the Act is subject to Chapter-III of the Principal Act and its application thereto is undisputed. If such … Pradesh 108 (RajendraKumar v/s State of Madhya Pradesh) is appropriate. In paragraph 7 of this decision the Division Bench clarified the legal position that when