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Mayawati Vs. Cit (Central-i) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act - Sections 138, 139, 139(1), 142(1), 143(2), 143(3), 147, 148 to 153, 153(2) and 163; Finance Act, 1996; Finance Act, 2002; General Clauses Act, 1897 - Sections 27; Evidence Act - Sections 114; Negotiable Instruments Act, 1881; Constitution of India - Article 226

Reported in : (2009)222CTR(Del)117; 157(2009)DLT324; [2010]321ITR249(Delhi)

to Sub-section (2) of Section 143, as it stood immediately before the amendment of said Sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or … the facts of the present case, after the first service in March/April, 2008, no further steps to issue the notice under Section 147 of the … under Section 148 is to be served is a person treated as the agent of a non-resident under Section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

M/S Ltimindtree Limited vs the Joint Commissioner

Court : Karnataka

certain provisions of the Act. The provisions that are to be referred now are in terms of the Finance Act, 2018 which was the one that was in subsistence at the time when the proceedings were instituted against … notice under section 148 isto be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made … Act proposing to reopen assessment of the petitioner for the assessment year 2008-2009. The petitioner objects to the same before the 1st respondent to consider

Ms Dhampur Sugar Mills Ltd. Dhampur, District Bijnor. Vs. Assistant Co ...

Court : Allahabad

Subject : Land Acquisition

to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or … under section 148 is to be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

Subject : Land Acquisition

the statutory period. Reliance has been placed on the decisions in Singh Enterprises v. CCE, Jamshedpur reported in 2008 (221) ELT 163 (SC), Commissioner of Customs and Central Excise v. Hongo India (P) Ltd., reported in 2009 … No.23/2009, dated 28.07.2009 respectively, under Rule 14 of the CENVAT Credit Rules, 2004, r/w. Section 73(1) of the Finance Act, 1994. He also demanded interest, applicable at the rate payable on the above mentioned demands, under Rule 14

Cce., Ahmedabad Vs. M/S. Om Sai Engg Works and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

STR 417 (Del.)] as under: 16. No doubt, Section 78 of the Act has been amended by the Finance Act, 2008 and the amendment provides that in case where penalty for suppressing the value of taxable service under Section … objection as under: (i). The Central Board of Excise and Customs has issued Circular F. No. 390/ Misc./ 163/ 2010-JC dated 17.08.2011 directing the field formations not to file appeals before the CESTAT/ High Courts/ Supreme Court,

Chetan Malhotra and Others Vs. Lala Ram and Others

Court : Delhi

Subject : Land Acquisition

in CPI (IW), this court finds the Cost Inflation Index (CII) determined and notified by the Ministry of Finance in Government of India under Section 48 of Income Tax Act, 1961 for each financial year, to be … income. The death occurred on 27.08.2008. Therefore, the CII for financial year 2008-09 (i.e. 582) would apply. Consequently, the inflation-corrected notional income works out as … in the said accident. Accident claim cases were brought by their parents invoking the special provision contained in Section 163-A of MV Act. The tribunal divided them into three categories; first, those aged less than 10 years; second,

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 … government “ something that could not be done under the 2001 Act. 163. These wide provisions are entirely appropriate in a measure that is intended … 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

Commissioner of Income-tax, Ghaziabad Vs. Simbhaoli Industries (P.) Lt ...

Court : Allahabad

Subject : Direct Taxation

CIT v. Poonam Chand Trilok Chand [1976] 105 ITR 618 (All.); and (5) Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC). 9. Lastly, he made a request to dismiss the appeal filed … the Sanghi Motors v. Union of India [1991] 187 ITR 703/59 Taxman 163 (Delhi); and CIT v. Yashpal Garg and Co. [2000] 110 Taxman 251 … Satish Chandra, J. 1. The present appeal is filed by the department under Section-260-A of the Income Tax Act against the judgment and order dated 16.01.2001, passed by the Income Tax Appellate Tribunal, Delhi in Appeal No.6408

M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax … 702 (SC), thejudgment of this Court in G.V.Films v. S.Priya Darshan, [2007] 163 Taxmann74 (Madras) and the judgment of the House of Lords in Fire … advertising services availed of by its subsidiary.5. In the above circumstances, the revenue authorities conducted a TDSsurvey under Section 133A of the Income-Tax Act, 1961 (the I-T Act) at the business premises of the petitioner on 19.03.2019.

VIP Housing and Properties Vs The Deputy Commissioner of Income Tax

Court : Chennai

35 ITR 1 (SC), observed as under:-“9. The original assessment was made on 30-11-2006 under section 143(3). The Finance Act, 2008 inserted clause (h) of Explanation 1 to section 115JB retrospectively from 1-4-2001. The effect of this clause was … Vs. Santech Solutions Private Limited, [2018] 97 taxmann.com 179 (Madras). ix. Chinnathambi Rajeswari Vs. Assistant Commissioner of Income-tax,[2024] 163 taxmann.com 439 (Madras). x. M/s.Durr India Private Limited Vs. Assistant Commissioner of Income Tax (OSD), Chennai and another