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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 … Act.7.1 Section 271 of the Act corresponds to the provisions contained in Sub-sections (1), (2) and (6) of Section 28 of the Income Tax Act, 1922 (hereinafter referred to as the =1922 Act). The relevant provision of the

Commissioner of Income-tax-v and Etc. Etc. Vs. Rampur Engineering Co. ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271, 271(1) and 271(1B); Finance Act, 2008; Income Tax Act, 1922 - Sections 28

Reported in : (2008)221CTR(Del)32; [2009]309ITR143(Delhi); [2009]176TAXMAN211(Delhi)

Matched in: Citation (2008)221CTR(Del)32; [2009]309ITR143(Delhi); [2009]176TAXMAN211(Delhi)

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

Matched in: Parties Indian National Shipowners' Association, a Company having Its registered office through Its Deputy Secretary and Mr. Badrinath Durvasula having his place of business Vs. Union of India (UOi) through Secretary, Dept. of Revenue, Ministry of Finance Govt. of India and Ors. (23.03.2009 - BOMHC)

Videocon Industries Ltd. Vs. Rajesh Kumar Kedia

Court : Mumbai Aurangabad

Subject : Land Acquisition

addition to the judgment of the Supreme Court, the learned Counsel also placed reliance in case of R.S.D.V. Finance Co. Pvt. Ltd. v. Shree Vallabh Glass Works Ltd. (AIR 1993 SC 2094) in support of his contention … of the plaintiff and he has filed Special Civil Suit No.94 of 2008 in the Court of 3rd Joint C.J.S.D., Aurangabad for recovery of an … Courts having such jurisdiction alone shall try dispute is not contrary to public policy and does not contravene Section 28 of the Contract Act. He also placed reliance upon the judgment of the Supreme Court in case of

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 … the Plaintiff Company that it had entered into a Lease Deed dated 28.08.2006 with the Defendants, in respect of Property bearing 2nd Floor, SMR House,

Commissioner of Income Tax Kolkata-iii Vs. Alom Extrusions Limited

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 28, 36(1), 43B and 139(1); Finance Act, 2003; Employees' State Insurance Act, 1948; Finance Act, 1988; Finance Act, 1989; Provident Fund Act; Finance Act, 1983

Reported in : (2009)227CTR(SC)417; [2009]319ITR306(SC); JT2009(14)SC441; 2009(14)SCALE163; (2010)1SCC489; [2009]185TAXMAN416(SC)

whether omission [deletion] of the second proviso to Section 43B of the Income Tax Act, 1961, by the Finance Act, 2003, operated with effect from 1st April, 2004, or whether it operated retrospectively with effect from 1st April, … Section 43B [main section] made it mandatory for the Department to grant deduction in computing the income under Section 28 in the year in which tax, duty, cess, etc., is actually paid. However, Parliament took cognizance of the

Commissioner of Central Excise and Service Tax Ltu, Delhi vs.nangalama ...

Court : Delhi

Subject : Service Tax

2(d) of the Act, as extracted hereinabove, was inserted, w.e.f. 10th May, 2006, by Section 28 of the Finance Act, 2008, and deemed goods, which were capable of being bought and sold, to be marketable. The insertion of this

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

The assessee was asked to explain why disallowance should not be made under Section 40(a)(ia) as amended by Finance Act, 2008 with retrospective effect from 1st April, 2005. The assessee filed written submissions that they had not claimed any … assessee had deducted tax at source from the paid charges between the period April 1, 2005 and April 28, 2006 and the same were paid by the assessee in July and August 2006, i.e., well before the

The Commissioner of Income Tax, C.R.Building, Queens Road, Bangalore a ...

Court : Karnataka

Subject : Direct Taxation

inserted in its present from by Finance (No.2) Act, 1980 w.e.f. 1st April, 1981 and by the same Finance Act, s.80HH (9) was amended and the words “s. 80-I or” were inserted to make the said provision applicable … 1. ninety per cent of any sum referred to in clauses (iiia), (iiib) (iiic), (iiid) and (iiie) of section 28 or of any receipts by way of brokerage, commission, interest, rent, charges or any other receipt of a

The Commissioner of Income Tax Vs. M/S Merchem Limited

Court : Kerala

Subject : Direct Taxation

the second proviso to section 43B and the amendment in the first proviso to section 43B by the Finance Act, 2008 is required to be confined to Section 43B alone and the deletion of the second proviso to section … an "income". Section 36 of the Act deals with the deductions in computing the income referred to in section 28 and as per section 36(1)(va) such sum received by the assessee from any of his employees to which