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K.l. Swamy Vs. The Commissioner Of Income Tax
Supreme Court of India
Jan-13-2023
Direct Taxation
the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that … judgment and order.2. In all these appeals, the dispute is with respect to levy of interest under Section 158BFA(1) of the Income Tax Act in respect of assessment completed under Section 158BD of the Act for belatedly
Tag this Judgment! AI Brief & AskRojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager
Supreme Court of India
Nov-13-2019
Land Acquisition
CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … A. Bermann; Etienne Picard, Introduction to French Law (Kluwer Law International, Netherlands, 2008) at p.58. 10 Bartlett, C. A. Hereshoff, “The French Judicial System” 33 … not come into force.". 58. In addition to this, some Sections in Part XIV also amalgamate existing Tribunals. Section 158 has been reproduced below as an example of such Sections which in addition to the elements of Section
Tag this Judgment! AI Brief & AskAssistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya
Gujarat
Dec-05-2014
Direct Taxation
Appellate Tribunal is right in deleting the surcharge levied by the Assessing Officer under the provisions of the Finance Act, 1999?" TAX APPEAL NOS. 419, 1393, 1394, 1431 TO 1435 of 2007 and 440 of 2008 "Whether, on … year in which the search was concluded; or (iii) the year in which the block assessment proceedings under Section 158 BC of the Act were initiated; or (iv) the year in which block assessment order was passed. The
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Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...
Supreme Court of India
Jan-31-2018
Land Acquisition
be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under: “14A. Expenditure incurred in … can in no manner be retrospective. He submits that Rule 8D was made applicable by Fifth Amendment Rules, 2008 providing in Clause 2 i.e. “they shall come into force from the date of their 7 publication in … or (iii) the year in which the block assessment proceedings under Section 158BC of the Act were initiated; or (iv) the year in which block
Tag this Judgment! AI Brief & AskM/S. Central Cables Limited and Others Vs. the Union of India, Through ...
Mumbai Nagpur
Jan-27-2014
Land Acquisition
Matched in: Parties M/S. Central Cables Limited and Others Vs. the Union of India, Through the Secretary, Ministry of Finance, Central Secretariat and Others
Tag this Judgment! AI Brief & AskTest Claimants in the Franked Investment Income Group Litigation Vs. C ...
UK Supreme Court
May-23-2012
Land Acquisition
such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Appeal went on to reach a different conclusion. The heart of its reasoning is at paras 157 and 158: "In our judgment, the judge was wrong to reject the Revenue's submission that Woolwich alone provides a sufficient
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. A.T. InvoifIn India (P) Ltd and ors.
Delhi
Nov-29-2010
Direct Taxation
before the completion of assessment, whichever is earlier.5. Chapter-XIV B of the Act, which was inserted by the Finance Act, 1995 w.e.f. 1st July, 1995 deals with said procedure for assessment of search cases and it starts with … appearing in ITA ITA 811 OF 2007,ITA 818 OF 2007,ITA 378 OF 2008, Page 2 of 14 ITA 742 OF 2007ITA 416 OF 2008 811/2007. … the papers relating to the assessee company were also seized during the course of the search, notice under Section 158 BC read with Section 158 BD of the Income-Tax Act (hereinafter referred to as the Act) was also
Tag this Judgment! AI Brief & AskU.O.i and ors. Vs. Ajit Kumar Singh and ors.
Delhi
Aug-05-2013
Direct Taxation
the reassessment orders for the relevant block period on 04.03.2002 in the case of M/s. Mark Leasing & Finance Ltd., Ahmedabad, and Shri Harising Padamsing Champavat, Ahmedabad (i) Shri Ajit Kumar Singh, in flagrant violation of system … working as Additional Commissioner of Income Tax. A memorandum dated October 20, 2008 was issued to him wherein 5 Articles of Charges were framed against … did not procure the approval of the Commissioner of Income Tax, as required under the statutory provisions of section 158 BG of the Income Tax Act, before passing the above orders. (ii) He did not make enquiry in
Tag this Judgment! AI Brief & AskSify Technologies Ltd Vs. Commissioner of Central Excise and Service T ...
Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Nov-08-2010
Service Tax
transaction of taxable service is with any associated enterprise.” (emphasis supplied) 4. By the amendment introduced in the Finance Act, 2008 w.e.f. 10.5.08, service tax in respect of transactions between associate enterprises was required to be paid as soon … was upheld by the Commissioner (Appeals); hence this appeal before the Tribunal. 3. I have heard both sides. Section 67 of the Finance Act, 1944 defines “value of taxable service”. The Section is reproduced herein below: - … respect of these invoices had been paid only on 5.9.08, resulting in 158 days delay in payment. In respect of invoices dt. 30.6.08, the tax
Tag this Judgment! AI Brief & AskState of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...
Supreme Court of India
Apr-12-2018
Land Acquisition
of the said Act. The relevant provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State Commission. - (1) The Chairperson and … Section 11 of the Arbitration & Conciliation Act, 1996. This was stated to be also in consonance with Section 158 of the said Act in Part XVI dealing with Dispute Resolution where arbitration was provided for in terms
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