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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)

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 … 1990), the respondent-assessee preferred an appeal before the CIT(A). The CIT(A), vide his order dt. 25th Sept., 1991, partly allowed the appeal preferred by the respondent-assessee. The CIT(A), arrived at the conclusion, that the respondent-assessee was an … for the asst. yr. 1988-89, declaring its income at Rs. 76,257, on 6th Feb., 1990. The AO in exercise of the power vested in him

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 … additions or disallowances leading to the initiation of penalty proceedings....Writ petition No. 6272/2008a. A writ of Certiorari or Writ, order of Direction in the nature

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 … to inform the income-tax department about the day-to-day activities of Jai Sidhi Apartments or Vijay Aggarwal's apartment in particular. He merely knew who were residing in the flat and what Vijay Aggarwal was doing for a living … Rs. 13,461.62 lacs and in the assessment year 1999-2000, it was Rs. 6256.92 lacs.That after this the assessee firm suddenly closed down the business.95. The

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 … Supreme Court in C.I.T. v. Anjum M.H. Ghaswala : (2002) 1 SCC 633 inter alia, held that:Chapter XIX-A was included for the purpose of quick

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

2. Contentions of the petitioners can be crystallized as under:(i) Service tax levied from time to time by Finance Act, 1994 and subsequent amendments is in exercise of power under Constitution of India. It is levied on taxable … and it is levied @ 2%, Page 7 of 51 enhanced to 4% with effect from 1st March, 2008. The said levy is not applicable to ―services‖ covered under Section 65(105)(zzq) and (zzzh). (ix) There is a … to grant exemption from levy of service tax either wholly or in part but as ―composite contracts‖ and ―works contracts‖ are not covered under Section … UOI/R-1. Ms. Sonia Sharma, Sr. Standing Counsel for respondent No.2. + W.P.(C) 6924/2008 ANS CONSTRUCTIONS LTD. ..... Petitioner Through Mr. J.K. Mittal, Mr. Varun Prabhakar

Hm Treasury Vs. Ahmed and Others

Court : UK Supreme Court

Subject : Land Acquisition

The objection that the designated person had no access to an effective judicial remedy had been met by Part 6 of the Counter-Terrorism Act 2008, which introduced a scheme for subjecting financial restrictions decisions of the Treasury under … 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 … all States shall, among various other measures “ "(d) Prevent those who finance, plan, facilitate or commit terrorist acts from using their respective territories for

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 … the Appellant was not entitled to credit of duty paid on tower parts, green shelter, printers and office chairs ? 2. Whether in the facts … the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise and Service Tax Appellate Tribunal (Tribunal), West Zonal

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not … Rules. Ld. Advocate also placed reliance on the Tribunal's decision in the case of Blue Star Ltd. : 2008 (11) STR 23 (Tri-Bang) and in the case of ABS India Ltd. : 2009 (13) STR 65 (Tri.-Bang.), … affiliates, as appropriate. Unless otherwise authorized herein or otherwise agreed by the parties, Subsidiary shall not enter into any agreements with customers regarding Microsoft Products, … Payment terms for aforesaid 4 types of services were provided in para 6.1, 6.2, 6.3 and 6.4 of agreement which reads as under:6.1 Product Support

Ester Industries Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

the writ petition preferred under Article 226 of the Constitution of India including declaring certain provisions of the Finance Act, 2008 to be unconstitutional, yet in course of hearing Mr. R. Santhanam, learned counsel for the assessee-petitioner and Mr. … believe that the income of the assessee chargeable to tax has escaped assessment because of the failure on part of the assessee to disclose its income fully and truly. The notice was challenged by the petitioner in … 148 of the Income Tax Act, 1961 reopening the assessment issued on 6-3-2009 and seeks quashing of the same as also the order passed on