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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 … of dissolution of the partnership. One such mode is dissolution of partnership at the instance of a partner. Section 43 provides that on dissolution of a partnership, its property shall be distributed amongst the partners, after debts of

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … assessee. Rule 8D was notified in the Official Gazette of 24 March 2008. By Section 10(33) as it stood during Assessment Year 200203 income by … on the ground that the liability to pay had been incurred in the relevant previous year. While inserting Section 43 B it was not realized that its language would cause hardship to those tax payers who had paid

M/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...

Court : Kolkata

Subject : Direct Taxation

Sub-section 1, the second proviso to Sub-section 3; Sub-section 11 and Sub-section 12 of Section 2 of the Finance Act, 2008, which provides as follows:“(1) Subject to the provisions of sub-section (2) and (3).for the assessment year commencing on … chargeable under the provisions of the Income Tax Act. In support of his submission he relied upon Clause 43 of section 2 which provides a definition of the word “tax” and does not contain any reference to

Ms Vijeta Projects and Infrastructures Limited Through Its Managing Di ...

Court : Jharkhand

Subject : Land Acquisition

due to an assessee and prevent the running of interest in terms of Section 43 of the Bihar Finance Act, thereby leading to a saving for the Government. Similarly, 5. a dealer entitled to refund will also be … Tax Deducted at Source (TDS) by the respondents­State Government. This amount is for the financial years 2007­08 and 2008­09. For these financial years, the assessments have already been completed by the respondents­State Authorities. These assessment orders are

The Commissioner of Income Tax-8, Mumbai and Others Vs. M/s. Sulzer In ...

Court : Mumbai

Subject : Direct Taxation

under Government orders. In paras 1 and 2 of this Circular, the Department refers to the introduction by Finance Act, 1983 w.e.f. 1st April, 1984 of section 43-B. Then, in para 3, it refers to several representations received … a Division Bench of Karnataka High Court dated 2nd September, 2014 in Income Tax Appeal No. 899 of 2008 in the case of The Commissioner of Income Tax and Anr. vs. M/s. McDowell and Co. Ltd. 20.

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

14 Section 65(105)(zzzzj) of the Finance Act 1994 was introduced by Notification No.18/2008-S.T. with effect from 16 May 2008. Section 65(105)(zzzzj) levies a service tax on the use of tangible goods. On the other 11 hand, the transfer … pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance

M/s K.p.mozika Vs. Oil And Natural Gas Corporation Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

refer to Section 65(105)(zzzzj) of the Finance Act, which was brought into force with effect from 16th May 2008. Section 65(105)(zzzzj) reads thus: “Section 65. Definitions - .. .. .. .. .. .. .. .. .. .. (1) … VAT Act are not applicable, the transactions will be subject to service tax under Section 65(105)(zzzzj) of the Finance Act, 1994 (for short, ‘the Finance Act’). On facts, he pointed out that the agreement subject matter of Civil

Sasi Vs. the Commercial Tax Officer

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 8 and 66(3); ;Finance Act, 2009; ;Kerala General Sales Tax Act, 1963 - Sections 7 and 43; ;Kerala Value Added Tax Rules - Rule 11(2)

Reported in : 2010(1)KLT661

the same ought to have been fixed at Rs. 1,50,000/-, in view of the provisions contained in the Finance Act, 2009. Being a mistake apparent on the face of record it was ought to be rectified. Through Ext.P6, … effect in the absence of proper machinery for computing tax liability, and also expressing doubt as to whether Section 43 of the K.G.S.T. Act could be invoked by the department in cases where an alternate mode of taxation … Section 8(b) of the KVAT Act as it stood till the year 2008-2009 is extracted below,(b). Any dealer producing granite metals with the aid of

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 … include the impact of service tax in the price bid or not. 43. Even during the price negotiation meeting, which was much after issuance of … 1. By this petition filed under section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned

Commissioner of Income Tax Kolkata Xii Vs. M/S Calcutta Export Company

Court : Supreme Court of India

Subject : Education

Section 40(a)(ia) of IT Act.18) With a view to mitigate this hardship, Section 40(a)(ia) was amended by the Finance Act, 2008 and the provision so amended read as under:-“40. Notwithstanding anything to the contrary in Sections 30 to 38, … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 4339-4340 OF2018(Arising out of Special Leave Petiton (C) Nos. 24362-24363 OF2013Commissioner of Income Tax Kolkata XII ….Appellant(s) Versus M/s