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Rohit Kumar Gupta vs.principal Commissioner of Income Tax Central -Ii, ...

Court : Delhi

Subject : Direct Taxation

proviso below the Explanation 1.56. The second proviso to Section 153 of the Act was inserted by the Finance Act 2008 with retrospective effect from 1st June 2007 and it reads as under: “Provided also that where a proceeding

Prg Consultants Private Limited vs.principal Commissioner of Income Ta ...

Court : Delhi

Subject : Direct Taxation

proviso below the Explanation 1.56. The second proviso to Section 153 of the Act was inserted by the Finance Act 2008 with retrospective effect from 1st June 2007 and it reads as under: “Provided also that where a proceeding

Commissioner of Income Tax TDS, HMT Bhavan, Bangalore and Another Vs. ...

Court : Karnataka

Subject : Direct Taxation

Section 201 of the Act for initiating action for failure to deduct TDS. It was only by the Finance Act, 2009 that sub-section (3) was inserted, initially providing for a period of limitation of two years from the … 2002-03 was completed under Section 143(3) of the Act on 28.2.2005, which was within the period prescribed under Section 153 of the Act. Besides this, the return of income of the assessee for the relevant assessment year 2002-03

Commissioner of Income Tax Tds Vs. M/S Bharat Hotels Limited

Court : Karnataka

Subject : Education

Section 201 of the Act for initiating action for failure to deduct TDS. It was only by the Finance Act, 2009 that sub-section (3) was inserted, initially providing for a period of limitation of two years from the … 2002-03 was completed under Section 143(3) of the Act on 28.2.2005, which was within the period prescribed under Section 153 of the Act. Besides this, the return of income of the assessee for the relevant assessment year 2002-03

Commissioner of Central Excise Vs. Burn Standard Co. Ltd.

Court : Chennai

Subject : Service Tax

Credit Rules, 2004 iii. When the amendment to Rule 6 of the CENVAT Credit Rules, 2004 by the Finance Act, 2010 is optional to the respondent and the respondent has to opt to avail the benefit provided in … on the following substantial questions of law : "i. When the Notification No.10/2008 CE (NT) dated 1st March 2008 brought the amendment to Rule 6 of the CENVAT Credit Rules, 2004 with effect from 1st April 2008, … Multi Tech Ltd Vs. Union of India {reported in 2011 (267) E.L.T. 153}, learned counsel submitted that the said contention of the Revenue that the … Salem-1. .. Appellant Vs M/s.Burn Standard Co.Ltd., Salem-5. .. Respondent APPEAL under Section 35G of the Central Excise Act, 1944 against the final order No.609

Vodafone Essar Mobile Services Limited (Now known as Vodafone Mobile S ...

Court : Delhi

Subject : Direct Taxation

extent was limited by the amendment to Section 201 by substitution of Section 201 (3) w.e.f. 1.4.2010 by Finance Act No.2/2009. This substitution was in turn amended w.e.f. 1.10.2014 by Finance Act No.2/2014. As a result, the provision … stipulated a time limit regarding initiation of the proceedings under Section 201 of the Act. It referred to Section 153(1)(a) of the Act, which required an assessment to be completed within two years from the end of the

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5, 9(1), 10A, 10A(1A), 10B, 28 to 43C, 43D, 44AC, 64, 72, 80, 80(IA), 80(IE), 143C, 145, 153, 192, 193, 194, 194A, 194C, 194C(1), 194D, 194G, 194H, 194I, 194J, 194LA, 195, 195(5), 195A, 197, 198, 199, 200, 200(1), 201, 201(1), 201(1A), 205, 206C, 221, 271C, 276B and 276BB; Hindu Women's Right to Property Act; Companies Act; Finance Act, 1983; Finance Act, 2007; Central Excises and Salt Act, 1944 - Sections 11D; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 11(4); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13(4), 17 and 17(2); Andhra Pradesh Shops and Establishments Act, 1966 - Sections 47(3); Payment of Gratuity Act, 1972; Partnership Act, 1932 -

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

suffer from any of the vice alleged to strike it down.74. In fact Section 43B was introduced by Finance Act, 1983 and the provision came into force w.e.f. 01.04.1984. The said provision came up for interpretation before the … 2478, 2479, 3330, 3331, 1056, 1057, 1717, 1718, 2013 and 2014 of 2008, contended that the object of introduction of Section (a)(ia) by the Parliament … Andhra Pradesh High Court upholding the Constitutional validity of Section 43B, when notice came to be issued under Section 153 of the Act, the challenge came to be made to the said notice before the Division Bench of

Commissioner of Income-tax (Central) Vs. Gopi Apartment

Court : Allahabad

Subject : Direct Taxation

is to be assessed in the hands of Gopi Apartments. 13. Sri Agrawal also contended that by the Finance Act, 2003, Amendment in Section 153A w.e.f. 01.06.2003 was made and Sections 153A and 153C were added in place … at the residence of Jeevan Kumar Agrawal, which belonged to the respondent assessee herein. Accordingly, a notice under Section 153-C dated 27.09.2008 was issued, after recording of the requisite satisfaction calling upon the respondent to file its return.

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

Matched in: Citation (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

Bharti Airtel Ltd. And Anr. Vs.uoi and Anr.

Court : Delhi

Subject : Service Tax

then it would be open to the Assessing Officer to disallow such claim for deduction. Similarly, vide the Finance Act, 2008, with effect from April 1, 2008, sub-section (6) has been inserted in section 195 which requires the payer … Cause Notice is to be issued in reasonable time, for valid action, still apply. Reliance was placed on Section 153(1)(a) of the Income Tax Act, which prescribes the time limit for completing the assessment, (i.e. two years from