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Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)246

Revenue to challenge its correctness in the case of other assessees, without just cause. No doubt, by the Finance Act, 2008, Section 268A has been inserted with retrospective effect from 1st April, 1999 as under:268A. Filing of appeal or application … do so would entail pick and choose leading to an arbitrary exercise of power. Wealth Tax Act, 1957 Section 27 Statute - Judicial precedent Revenue cannot accept judgment of High Court in one case and challenge the same

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.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of India, … 18, `Export Goods , under Clause 19 and `India , under Clause 27 of Section 2 of the Customs Act, 1962, would make it clear … writ petitioners have challenged the Circular bearing F.No.6/2/2008-SEZ (pt), dated 30.6.2008, issued by the Department of Commerce (SEZ) Section, Ministry of Commerce and Industry, Government of India. According to the said Circular, the supply of steel products,

Tonse N.M. Pai (Sri Tonse Narayana M. Pai) Vs. All Goa Manipal Finance ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : MRTP

appeals are allowed. The order passed by the State Commission is modified to the extent that the Manipal Finance Corporation Ltd. is directed to repay the maturity value of Shreyus Certificate to the appellants with 9% interest … impugned order, dated 21.2.2012, disposed of Miscellaneous Applications No.3 and 4 of 2008 in CC No.9 and10 of 2003 and Miscellaneous Applications no.3 and 4 … the Collector as arrears of land revenue. Accordingly, recovery certificate was issued. 10. Subsequently, complainants filed application under Section 27 of the Act dated 28.6.2011, praying that as per Section 27 of the Act, Managing Director and other

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : 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 … was issued to the assessee. The Assessing Officer vide its order dated 27.03.2006 held that during the year under consideration, the assessee company was in

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

to claim that they were charities. G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) 27. Section 2(15) - which had been amended last, in 198324, was again amended, by Finance Act, 2008, w.e.f. … certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on behalf of the revenue.......................................................................................................... 22

Court : Mumbai

Subject : Service Tax

terms used in the Finance Act, 1994 are provided in Section 65. During the impugned period i.e. November 2008 to 27.2.2010, the Services provided by the Appellants fall under the taxable service of ‘Information Technology Software Service … referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

(i) Section 201 provides for consequences of failure to deduct tax. The said Section 201 was amended by Finance Act, 2008 with retrospective effect from 01/06/2002 wherein the proceedings were to be initiated within reasonable period of time. Subsequently … under section 201(1) of the Act shall be extended by one more year. The existing provisions of section 271H of the Act provides for levy of penalty for failure to furnish TDS/TCS statements in certain cases or

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … use goods and a mere permissive use of goods. Paragraphs 26 and 27 of the judgment read: 26. Next question that arises for consideration is, … Ltd. v State of Maharashtra (2009) 39 MTJ 266; Appeal No. 25 of 2004; decided on 25th November 2008)and Diageo India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Section 40(a)(ia), 200(1)

the contention taken by the assessee as regards the amendment brought forth with effect from 1.4.2005 under the Finance Act, 2008, mitigating the rigour of Section 40(a)(ia) and the circular dated 27.3.2009 that the amendment would apply on and