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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)

Commissioner of Income-tax Vs. Dalmia Agencies (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Industrial Disputes Act, 1947 - Sections 2(5) and 18(1); Income Tax Act, 1961 - Sections 35DDA, 37, 37(1), 143(1), 143(2), 271 and 271(1); Finance Act, 2008 - Sections 271 and 271(1B)

Reported in : [2010]186TAXMAN155(Delhi)

122 Taxman 620 (Delhi), no more remains valid in view of legislative amendment in Section 271 by the Finance Act, 2008. By this amendment, Sub-section (1B) is inserted to Section 271 of the Income-tax Act retrospectively with effect from … thus, considered that such an amount would be covered by the provisions of Section 35DDA and not under Section 37 of the Income-tax Act as claimed by the assessee.3. As per the provisions of Section 35DDA which came

The Commissioner of Central Excise and S.T., Bangalore and Others Vs. ...

Court : Karnataka

Subject : Service Tax

Excise Act, 1944 as well as the Finance Act, 1994. 8. In exercise of the power conferred by Section 37 of the Central Excise Act 1994 and section 94 of the Finance Act, 1994 the Central Government have … Rules, 2004 and are not defined therein. But are defined in the Central Excise Act, 1994 or the Finance Act, 1944, they shall have the same meaning for the Cenvat Credit Rules as assigned to them in those

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 2005 three further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was … Steel Tubes (P) Ltd) versus Collector of C. Ex., ((1995) 2 SCC 372) (III) Triveni Engineering and Industries Ltd and Anr Versus Comm. Of C.

Commissioner of Income Tax Vs. Concord Pharmaceuticals

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 3, 4, 37(4), 90, 90(2), 119, 253(2), 260A, 263, 268A, 268A(1), 268A(4), 268A(5) and 275(1); Finance Act, 2008; Kerala General Sales Tax Act, 1963 - Sections 3(1A) and 60; Income Tax Rules - Rule 47; Income Tax Appellate Tribunal Rules, 1963 - Rules 6 to 15

Reported in : (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

Matched in: Citation (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

Sahara India Financial Corporation Ltd. Lucknow vs.cit and Ors.

Court : Delhi

Subject : Education

from the receipt of the impugned order. Contentions 5. OSC contends that Section 142(2A), as amended by the Finance Act, 2013, violates Article 14 of the Constitution of India. The petitioner contends that by the said amendment, the … 41. Ms. Manisha Aggarwal, Advocate along with Ms. Mansi Gupta, Advocate for respondent/UOI in Item Nos. 29, 30, 37, 39 & 40. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA MR. JUSTICE S.

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008. 36 In view of paragraph no.30 above, upholding the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance … and 24587 of 2010 and W.P.Nos.23109 of 2009 and 4544 of 2010 and 4417 of 2011 are dismissed. 37 W.P.No.26459 of 2011 filed by Indian Railway Catering and Tourism Corporation LTD.(IRCTC, for brevity) challenges Section 65(90a) and

The Commissioner of Income Tax-LTU and Another Vs. Whirlpool of India ...

Court : Delhi

Subject : Direct Taxation

the Assessing Officer, having regard to retrospective amendment to Section 92CA of the Income Tax Act, 1961 by Finance Act, 2012. (ii) Whether AMP Expenses incurred by the assessee in India can be treated and categorized as an … ( ˜ITAT') in ITA No. 426/Del/2013 for the Assessment Year ( ˜AY') 2008-09. The issue 2. These appeals concern the issue of transfer pricing ( … to be international transaction as this was not denied as such by the assessees. (iii) Chapter X and Section 37(1) of the Act operated independently. The former dealt with the ALP of an international transaction whereas the latter

The Mavilayi Service Cooperative Bank Ltd. Vs. Commissioner Of Income ...

Court : Supreme Court of India

Subject : Direct Taxation

to such deductions after the introduction of section 80P(4) of the IT Act by section 19 of the Finance Act, 2006 (21 of 2006) with effect from 01.04.2007. It may be stated at the outset that all these … the scope of the provision as indicated in Assam Coop. Apex Marketing Society case [1994 Supp (2) SCC96. 3719. It was therefore held that the expression “agricultural produce of its members” would really mean agricultural produce belonging

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government amended the Cenvat Credit Rules, 2004 by issue of a notification … developers without payment of duty against letters of undertaking (LUT) during the period from January 2006 to December 2008 (Ankleshwar Unit) and June 2006 to December 2008 (Bangalore Unit). During the course of verification of the returns