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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 … an assessees total returned income was less than 80% of the total income assessed under Section 143 or Section 144 or even Section 147 as adjusted by bonafide expenditure incurred by him for making or earning any income

M/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...

Court : Kolkata

Subject : Direct Taxation

Sub-section 1, the second proviso to Sub-section 3; Sub-section 11 and Sub-section 12 of Section 2 of the Finance Act, 2008, which provides as follows:“(1) Subject to the provisions of sub-section (2) and (3).for the assessment year commencing on … year. (6) Where as a result of an order under sub-section (1) of subsection (3) of section 143, section 144, section 147, section 154, section 155, sub-section (4) of section 245D, section 250, section 254, section 260, section

Vodafone India Services (P.) Ltd. Vs. Union of India

Court : Mumbai

Subject : Land Acquisition

and bring out uniformity in treatment to tax of International Transaction between AEs. The Explanatory Notes to the Finance Act, 2001 brings out the objectives as indicated in the Circular No.14 of 2001 which read as under:- "55.3:- … Petitioner required funds for its telecommunication services project in India from its holding company during the financial year 2008-09 i.e. Assessment Year (AY) 2009-10. On 21 August 2008, the Petitioner issued 2,89,224 equity shares of the face … order dated 28 January 2013 of the TPO passed in terms of Section 92CA of the Act and the consequent draft assessment order dated 22 … passed by the AO in terms of Section 143(3) read with Section 144(C)(1) of the Act, relating to A.Y. 2009-10. 4. The basis of the

The Institue of Chartered Accountants of India and Vs. the Director Ge ...

Court : Delhi

Subject : Direct Taxation

other object of general public utility.28. Section 2(15) was substituted w.e.f. 01.04.2009. Prior to its substitution by the Finance Act, 2008, section 2(15) as amended by the Finance Act, 1983 read as under:- 15:- Charitable purpose includes relief to the … Government of India had framed the Auditors Certificates Rules in 1932 in exercise of the powers conferred by section 144 of the Indian Companies Act, 1913 and the profession of accountancy in India was regulated by those rules.

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court : Mumbai

Subject : Direct Taxation

in respect of any person or class of persons.]” Sub-section (2A) of Section 92CA was introduced by the Finance Act, 2011 with effect from 1st June, 2011. Sub-section (2B) was introduced by the Finance Act, 2012 with retrospective … the respondents upon the petitioner and the proceedings pursuant thereto. (A) The proceedings pertain to the Assessment Year 2008-09. Under cover of its Chartered Accountant's letter dated 8th January, 2009, the petitioner submitted Form No.3CEB in which … 29th December, 2011, the AO passed a Draft Assessment Order under section 144C of the Act. The AO held that he was bound by the

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … 327)and Mechanical Assembly Systems (India) Private Limited v State of Kerala, (2006) 144 STC 536)all of which had concurred with the view taken in Duke … Ltd. v State of Maharashtra (2009) 39 MTJ 266; Appeal No. 25 of 2004; decided on 25th November 2008)and Diageo India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438

Dr. K.M. Mehaboob, Calicut Vs. Deputy Commissioner of Income Tax, Kozh ...

Court : Kerala

Subject : Land Acquisition

of such assessment or reassessment”. 26. It was contended that Section 292BB, was inserted into the Act by Finance Act 2008 with effect from 01.04.2008, and therefore cannot be called in aid to validate the assessments pertaining to the … writ petitions have been filed with the prayer to quash the Assessment Orders passed by the respondent under Section 144 read with Sections 153C and 153A of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’

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)

Vodafone International Holdings B.V. Vs. Union of India (Uoi) and anr. Overruled

Court : Mumbai

Subject : Company Direct Taxation

Acts : Companies Act, 1956 - Section 211(3A), Companies Act, 1956 - Section 372; Income Tax Act, 1961 - Section 2, Income Tax Act, 1961 - Section 2(14), Income Tax Act, 1961 - Section 2(47), Income Tax Act, 1961 - Section 4, Income Tax Act, 1961 - Section 4(1), Income Tax Act, 1961 - Section 5, Income Tax Act, 1961 - Section 5(1), Income Tax Act, 1961 - Section 5(2), Income Tax Act, 1961 - Section 9, Income Tax Act, 1961 - Section 9(1), Income Tax Act, 1961 - Section 10(15), Income Tax Act, 1961 - Section 10(33), Income Tax Act, 1961 - Section 14A, Income Tax Act, 1961 - Section 45, Income Tax Act, 1961 - Section 47, Income Tax Act, 1961 - Section 90, Income Tax Act, 1961 - Section 94(7), Income Tax Act, 1961 - Section 133(6), Income Tax Act, 1961 - Section 163, Income Tax Act, 1961 - Section 192

not competent to treat the Petitioner as an assessee in default under Section 201, as amended by the Finance Act, 2008 and the amendment to Section 201 by the Finance Act, 2008 is unconstitutional. We have not considered it

The Commissioner of Income-tax and Another Vs. M/S. Ranka and Ranka

Court : Karnataka

Subject : Direct Taxation

file or not to file appeal. The new Section 268A of the Income Tax Act was inserted by Finance Act, 2008 with retrospective effect from 01.04.1999. The said provision reads as under: 268A. Filing of appeal or application for … accordingly. 19.  In the case of CIT versus Oscar Laboratories P. Ltd (STR VOL 324 Pg. 115 at 144) the Punjab and Haryana High Court has referred to the objects for enacting Section 268-A of the Act,