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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 … the scheme of the Army Act, 1950 and the Rules framed thereunder came, to the conclusion that under Section 162 of the said Act reasons had to be recorded only in cases where the proceedings of a court

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

under the contract of sale.9. After the Special Leave Petition was filed in this Court, the Parliament by Finance Act, 2008 inserted an explanation in Sub-clause (ii) of Section 65(19), which came into force on or about 16.5.2008 and … India. If it is not otherwise prohibited, the State in exercise of its executive power contained in Article 162 of the Constitution of India may also have the power to conduct a trade or business.12. For invoking

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)

Hm Treasury Vs. Ahmed and Others

Court : UK Supreme Court

Subject : Land Acquisition

the Security Council had decided that all States shall, among various other measures “ "(d) Prevent those who finance, plan, facilitate or commit terrorist acts from using their respective territories for those purposes against other States or … 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 … bound them only if they had eventually decided to ratify the Convention. 162. Given its focus on "terrorist acts", it is striking that the resolution … power to make Orders in Council which was conferred on them by section 1 of the United Nations Act 1946 ("the 1946 Act"). In each

Sidharth Khetrapal vs.mohd.hanif & Ors.

Court : Delhi

Subject : Land Acquisition

responsible for the use of the vehicle or damage caused in its wake. She placed reliance on Godavari Finance Company vs. Degala Satyanarayanamma & Ors., (2008) 5 SCC107 and a decision of the Full Bench of this … the claim or, as the case may be, each of the claims and, subject to the provisions of section 162 may make an award determining the amount of compensation which appears to it to be just and specifying … their respective cases for compensation under Section 166 of the Motor Vehicles Act, 1988 before the tribunal have felt aggrieved for the reason that the

Shelly Khetrapal & Ors. Vs.mohd.hanif & Ors.

Court : Delhi

Subject : Land Acquisition

responsible for the use of the vehicle or damage caused in its wake. She placed reliance on Godavari Finance Company vs. Degala Satyanarayanamma & Ors., (2008) 5 SCC107 and a decision of the Full Bench of this … the claim or, as the case may be, each of the claims and, subject to the provisions of section 162 may make an award determining the amount of compensation which appears to it to be just and specifying … their respective cases for compensation under Section 166 of the Motor Vehicles Act, 1988 before the tribunal have felt aggrieved for the reason that the

Nupur Khetrapal vs.mohd.hanif & Ors.

Court : Delhi

Subject : Land Acquisition

responsible for the use of the vehicle or damage caused in its wake. She placed reliance on Godavari Finance Company vs. Degala Satyanarayanamma & Ors., (2008) 5 SCC107 and a decision of the Full Bench of this … the claim or, as the case may be, each of the claims and, subject to the provisions of section 162 may make an award determining the amount of compensation which appears to it to be just and specifying … their respective cases for compensation under Section 166 of the Motor Vehicles Act, 1988 before the tribunal have felt aggrieved for the reason that the

Shelly Khetrapal vs.mohd.hanif & Ors.

Court : Delhi

Subject : Land Acquisition

responsible for the use of the vehicle or damage caused in its wake. She placed reliance on Godavari Finance Company vs. Degala Satyanarayanamma & Ors., (2008) 5 SCC107 and a decision of the Full Bench of this … the claim or, as the case may be, each of the claims and, subject to the provisions of section 162 may make an award determining the amount of compensation which appears to it to be just and specifying … their respective cases for compensation under Section 166 of the Motor Vehicles Act, 1988 before the tribunal have felt aggrieved for the reason that the

Ge India Technology Centre Private Ltd Vs. Commissioner of Income Tax ...

Court : Supreme Court of India

Subject : IncomeTax

Acts : Income Tax Act, 1961 - Section 195, 195(2), 195(1), 221, 201, 201(1A), 18(3B), 194EE and 194F

tax thereon under sub-section(1)."6. At this stage we may also quote hereinbelow Section 195 (6) as inserted by Finance Act, 2008 w.e.f. 1.4.2008. "195(6) The person referred to in sub-section (1) shall furnish the information relating to payment of … It was held in the case of Czechoslovak Ocean Shipping International Joint Stock Company v. ITO [81 ITR 162(Calcutta)] that an application for NOC cannot be said to be an application under Section 195(2) of the Act.

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

Subject : Land Acquisition

Madan Gopal Kabra, (1954) 24 ITR 58 = (AIR 1954 SC 158) while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of ITR) = (at p. 162 of AIR) … placed on the judgment in the case of Voltas Limited v/s Additional Collector and Competent Authority reported in 2008 (5) Bombay Cases Reporter 746. While it is true that the judgment of the Honourable Supreme Court in