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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)

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) … which such income has been derived, the additional amount of income-tax payable on such income and such other particulars as may be prescribed The other provisions of the Section need not be adverted to. Section 245D sets … 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

Aspect Software Inc Vs. Astt. Director of International Taxation and O ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal … of any conduct attributable to the petitioners.2. The Constitutional validity of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added … Board of Trustees of Port of Mormugao and Another: (2005) 4 SCC613 5. At this point, it would be relevant to set out the provisions

Pepsi Foods Ltd. (Now Merged With Pepsico India Ho Vs. Deputy Commissi ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal … of any conduct attributable to the petitioners.2. The Constitutional validity of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added … Board of Trustees of Port of Mormugao and Another: (2005) 4 SCC613 5. At this point, it would be relevant to set out the provisions

Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)

Matched in: Citation (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)

Pepsi Foods Pvt. Ltd. (Now Merged With Pepsico Ind Vs. Assistant Commi ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal … of any conduct attributable to the petitioners.2. The Constitutional validity of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added … Board of Trustees of Port of Mormugao and Another: (2005) 4 SCC613 5. At this point, it would be relevant to set out the provisions

Ericsson Ab Vs. Addl. Director of Income Tax, Ors

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal … of any conduct attributable to the petitioners.2. The Constitutional validity of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added … Board of Trustees of Port of Mormugao and Another: (2005) 4 SCC613 5. At this point, it would be relevant to set out the provisions

Pepsi Foods Ltd. (Now Pepsico India Holdings) Vs. Deputy Commissioner ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal … of any conduct attributable to the petitioners.2. The Constitutional validity of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added … Board of Trustees of Port of Mormugao and Another: (2005) 4 SCC613 5. At this point, it would be relevant to set out the provisions

Pepsi Foods Ltd. Vs. Deputy Commissioner of Income Tax and Ors

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal … of any conduct attributable to the petitioners.2. The Constitutional validity of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added … Board of Trustees of Port of Mormugao and Another: (2005) 4 SCC613 5. At this point, it would be relevant to set out the provisions

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 … Officer arriving at his own satisfaction during the course of assessment proceedings that the assessee has concealed the particulars of his income or has furnished inaccurate particulars before initiating penalty proceedings has been done away, by a … 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