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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)

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 … Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it … of 1950), Section 192 & Pension Regulations for the Army (1961), Regulation. 173 Claimant was on casual leave Sustained injury which contributed to invalidation for

Tannia Rikhy and Others vs Sunrider India Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

been brought under the ambit of Service Tax, with effect from 01.06.2007 by virtue of implementation of the Finance Act, 2007. The Defendants, requested the Plaintiff to expedite the payment of Service Tax with immediate effect, so as … Notes dated 19.07.2008 for the previous year ending on 31.03.2008 and for the period from 01.04.2008 to June, 2008, sought Service Tax from the Plaintiff, at the rate of 12.36%. They informed the Plaintiff that renting of … Signed By:ANIL KUMAR BHATT Signing Date:21.05.2026 17:16:57 1. Regular First Appeal under Section 96 read with Order XLI Rule 1 of the Code of Civil

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of … relied on the judgment of the Supreme Court in Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes 2008 (56) BLJR1038 to say that payment of service tax and VAT are mutually exclusive. The relevant portion of … the words "with intent to evade payment of duty" occurring CEAC252017 Page 17 of 26 in proviso to Section 11-A of the Excise Act which … error in holding that invocation of the extended period under proviso to Section 73(1) of the Act in respect of two services, i.e. management, maintenance

Amazon.com Nv Investment Holdings Llc Vs. Future Retail Limited

Court : Supreme Court of India

Subject : Arbitration

shareholders of FRL (vi) Respondents No.12 and 13 - Future Corporate Resources Pvt. Ltd. and Akar Estate and Finance Pvt. Ltd., group companies of FRL2Respondents No.1 to 13 are hereinafter collectively referred to as the “Biyani Group”. … Arbitration Rules of the Singapore International Arbitration Centre [“SIAC Rules”]. can be said to be an order under Section 17(1) of the Arbitration and Conciliation Act, 1996 [“Arbitration Act”].; and second, as to whether an order passed under

Commissioner of Income Tax Vs. Dineshchandra S. Shah

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 2008 - Sections 17, 268A and 268A(1)

Reported in : (2008)219CTR(Guj)247; [2009]317ITR391(Guj)

Matched in: Citation (2008)219CTR(Guj)247; [2009]317ITR391(Guj)

Deputy Commissioner Of Income Tax Vs. M/s Pepsi Foods Ltd. (now Pepsic ...

Court : Supreme Court of India

Subject : Education

heels of this judgment, Section 254(2A) of the Income Tax Act was again amended, this time by the Finance Act, 2008 (w.e.f. 01/10/2008). This amendment reads as follows: “254. Orders of Appellate Tribunal. xxx xxx xxx (2A) In every … as to amount to unreasonable restrictions rendering the right almost illusory.” [emphasis supplied]. This Court ultimately struck down Section 17(2) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (hereinafter referred to

Narendra Road Lines Pvt. Ltd. Vs. State of Up, and ors.

Court : Allahabad

Subject : Company

Acts : Land Acquisition Act, 1894 - Sections 17(1), 17(4), 5A, 9(1), 4, 6, 17 (3A), 4 (1), 48, 3, 40 (1) (b), 49, 43 ; Land Acquisition for Companies Rules, 1963 - Rule 4 ;

deal of deliberations and considerations before granting final approval. The recommendations of the Commission were scrutinised by the Finance and Law Department and were found to be in order. The cost of land acquisition has to be … Vineet Saran dismissed the writ petition by a judgment on March 14th, 2008, reported in 2008 (3) ADJ 427 (DB). The Court held that before … Government of U.P. under sub section (1) of Section 4, applying the provisions of sub section (1) of Section 17 of the Land Acquisition Act, 1894 (in short, 'the Act) for acquisition of the notified land for public

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : 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 … Section 10% 10% 10 10% 10% 2(3) % 2001 Section 12% 12% 12 12% 13% 2(3) or % 17% 2002 Section 2% 2% 2% 2% 2% 2(3) 2003 Section 5% 5% 5% 5% 5% 2(3) 39.2. The

Delhi International Airport P. Ltd. Vs.union of India & Ors

Court : Delhi

Subject : Service Tax

inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II … franchisees (Petitioners) should have been granted representational right by franchisor (AAI). ===================================================================== WP(C) 2516/2008 & WP(C) 2707/2008 Page 17 of 32 56. Merely because, by an agreement, a right is conferred on a party to sell or