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Canoro Resources Limited Vs. Director of Income-tax (internat Ional Ta ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

applicable to every firm is 30 per cent as per paragraph (c) of the First Schedule of the Finance Act, 2008. 10. 10.1 It is the common stand of both - the applicant and the Revenue, that the nature … Mr. A. Sinha M/s Canoro Resources Ltd. has filed this application under section 245Q(1) of the Income-tax Act, 1961 (the Act). The applicant is a foreign company, registered in Canada. 2. … existed even in the Income-tax Act, 1922 in the form of section 42(2). The corresponding provision contained in section 92 of the present Act was

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)

Joshi Technologies International Inc Vs. Union of India and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

non-inclusion thereof was an inadvertent omission in the Contracts that were signed. The MoPNG wrote to Ministry of Finance (MoF) accepting the aforesaid omissions and requested the MoF to give clarification in this behalf. As no clarification … tax return on the income generated from the aforesaid production. In the returns, the appellant claimed benefit of Section 42 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). Section 42 is a special provision

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the … of Clause 22 of the Special Conditions of Contract and other terms of the contract. On 1st April, 2008, the respondent denied admissibility of reimbursement of service tax and contended that the service tax was deemed to … shall be sent to all bidders through the issue of an addendum/amendment. 42. Clause 8.1 of the Instructions to Bidder clearly provided that the bidder … 1. By this petition filed under section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

tax within prescribed time. In fact, even before the year 2010, the said proviso was amended by the Finance Act 2008 and that amendment of the year 2008 was provided retrospective operation by the legislature itself. For ready reference, … of the Act. The scheme of these provisions makes it clear that 42 the default in compliance of the requirements of the provisions contained in … the assessment year 2005-2006 with disallowance of payments to the tune of Rs. 57,11,625/-, essentially in terms of Section 40(a)(ia) of the Income Tax Act, 19611, for failure of the assessee- appellant to deduct the requisite tax

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … the case of Daliem Industrial Co.reported in 2003 (155) ELT457(Delhi) and in the case of Jyoti LTD.reported in 2008 (9) STR373(Ahmedabad) had held in favour of the assessee. In both the cases the Revenue Department filed special … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

M/S. Shiva Mines and Mineral Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

challenged the levy of land tax vide the demand notices dated 05.06.2008 (Annex-5), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2006-07 raised by the Assessing Authority, (Sub-Registrar), Kolayat.2. Learned counsel for the petitioner submitted … V/s State of Rajasthan & Anr. Order dt:12. 109/2013 3/8 providing them opportunity of hearing as envisaged in Section 42 (2) of the Act. The purpose of providing two stages of assessment i.e. one provisional and other final

Vijay Kumar Sharma Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

challenged the levy of land tax vide the demand notice dated 24.7.2009 (Annex-10), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2009-10 raised by the Assessing Authority, (Sub-Registrar), Bikaner.2. Learned counsel for the petitioner submitted … Court in the case of G.K.W. Vs. State of Rajasthan reported in 2008 (3) WLN 1.in which the validity of said enactment including the Rules … V/s State of Rajasthan & Anr. Order dt:13. 109/2013 3/8 providing them opportunity of hearing as envisaged in Section 42 (2) of the Act. The purpose of providing two stages of assessment i.e. one provisional and other final

Rashda Siddiqui Vs. Commissioner of Income Tax-viii, New Delhi and ors ...

Court : Delhi

Subject : Direct Taxation

other article or worked or sewn into any wearing apparel;” xxxx xxxx xxxx xxxx” By virtue of the Finance Act, 2007 sub-clause (ii) of section 2(14) of the said Act was substituted, with effect from 01.04.2008, by the

Dlf Ltd and Another Vs. Additional Commissioner of Income Tax and anr.

Court : Delhi

Subject : Land Acquisition

multiplicity of transactions in the accounts or specialised nature of business activity of an assessee. These amendments by Finance Act, 2013 with effect from 1st June, 2013, substitute the words “nature and complexity of accounts of the assessee”. … and does not disclose live nexus. (v) For similar reasons, special audit was directed in the Assessment Year 2008-09 but the Special Auditor did not recommend any disallowance under Section 80 IAB of the Act. In the … Issue CIT(A) (Rs./Crores) (Rs./Crores) WPC23632013 2006-07 325.40 203.78 2007-08 33.99 33.99 2008-09 42.92 Page 13 of 21 42.92 2009-10 77.83 Appeal pending with CIT(A) Your