Advanced Search Results

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 … Mr. A. Sinha M/s Canoro Resources Ltd. has filed this application under section 245Q(1) of the Income-tax Act, 1961 (the Act). The applicant is a foreign company, registered in Canada. 2. … Bench in McDowell and Co. Ltd. v. Commercial Tax Officer (154 ITR 148)case was also referred to and the following observation therefrom was quoted with

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … assessee. Rule 8D was notified in the Official Gazette of 24 March 2008. By Section 10(33) as it stood during Assessment Year 200203 income by … operative Central Land Mortgage Bank Ltd. vs. Commissioner of Income Tax4, the Supreme Court considered the provisions of Section 14(3) of the Income Tax Act, 1922. Income of a Co operative Society from its trading activity being exempt

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

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 234A, 234B, 234C, 245C, 245D, 245D(2B), 245D(2A), 245D(2D), 245D(4), 245D(4A), 245HA(1), 245HA(2) and 245HA(3); Finance Act, 2007

Reported in : (2008)216CTR(Del)25; 2008(102)DRJ88

Matched in: Citation (2008)216CTR(Del)25; 2008(102)DRJ88

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

Commissioner of Central Excise Service Vs. Nithesh Estates Ltd

Court : Karnataka

Subject : Service Tax

the “Residential Complex” constructed by the assessee falls within the meaning of “personal use” under Sec.65(91a) of the Finance Act, 1994 and therefore not liable to pay service tax?.2. Whether the Tribunal erred in coming to the conclusion … have been invoked. CBE&C has issued a clarification in 2010 and appellants had written a letter in October 2008 to CBE&C seeking clarification wherein they had given Date of Judgment 04-07-2018 C.E.A.No.15/2016 Commissioner of Central Excise, Service … & Customs Vs. Nithesh Estates Ltd., 2/28 This C.E.A. is filed under Section 35G of the Central Excise Act, Praying to decide the substantial questions … Commissioner of Central Excise, Service Tax & Customs Vs. Nithesh Estates Ltd., 14/28 Company, M/s.ITC Limited itself constructed the ‘Residential Complex’ in question for its

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)

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008. 36 In view of paragraph no.30 above, upholding the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance … 23231/2009, 3977/2010, 26377/2009, 26515/2009, 26886/2009, 402/2010, 1141/2010, 1251/2010, 2210-2212/2010, 2676/2010, 2685/2010, 3085/2010, 3522/2010, 4039/2010, 4100/2010, 4544/2010, 6114/2010, 6288/2010, 14116/2010, 14886 & 14887/2010, 16610 & 16611/2010, 17607/2010, 17916 & 17917/2010, 18347/2010, 19321 & 19322/2010, 19407-19410/2010, 25482 & 25483/2009,

Delhi International Airport P. Ltd. Vs.union of India & Ors

Court : Delhi

Subject : Service Tax

Entry 92-C read with Entry 97 of List-I of Schedule VII of the Constitution of India and/or Articles 14, 19(1)(g), 265 and 300A of the Constitution of India and/or Section 66 of the Finance Act, 1994; 2. … inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II

Mumbai International Airport p.ltd vs.union of India & Ors

Court : Delhi

Subject : Service Tax

Entry 92-C read with Entry 97 of List-I of Schedule VII of the Constitution of India and/or Articles 14, 19(1)(g), 265 and 300A of the Constitution of India and/or Section 66 of the Finance Act, 1994; 2. … inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II

S.Arivarasu vs State Rep. by

Court : Chennai

of the prosecution is as follows: (a)M/s.SBI Global Factors Limited was a Private firm by name M/s.Global Trade Finance Limited till 27.03.2008 and it became a subsidiary of State Bank of India on 28.03.2008. M/s.Global Trade Finance … r/w 420, 467, 468, 471 and 472 IPC and under Section 13(1)(d) r/w 13(2) of the Prevention Corruption Act, 1988 and he was also convicted and sentenced to undergo Rigorous Imprisonment for two years and imposed a … Ex.P74 agreement, clauses 2.1, 3.1, 3.2, 4.2.1, 6.1, 6.2, 6.3, 7.1, 12.1, 14.4, 18.2 and 18.2.1 would establish that it is purely civil in nature,