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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 … referred to as the =Memorandum) and the Notes on Clauses, i.e., Clause 48 would show that the object and reasons stated therein do not get … Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

in reference to the provisions of Section 115JA of the Act is conspicuously absent in Part-III of the Finance Act providing for computing advance tax though mention is made of Sections 115A, 115B, 115BB, 115C of the Act … generalization that, in all situations of slump sale, computation provision for ascertainment of capital gains in terms of Section 48 of the Act is not workable, for the reason that one of the two amounts viz., full value

Hsbc Pi Holdings (Mauritius) Limited Vs. Avitel Post Studioz Limited a ...

Court : Mumbai

Subject : Land Acquisition

decided by Arbitral Tribunal and such allegations are incapable of settlement by arbitration under law of India, under section 48 (2) (a) of the Arbitration and Conciliation Act, 1996, such award adjudicating upon such allegations is not enforceable … made serious allegations against the respondents alleging him to commit malpractices in the account books and manipulate the finances of the partnership firm, which, in our opinion, cannot be properly dealt with by the Arbitrator. As such,

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 … generally fall also in the jurisdiction of the State. Reference is made to Entries 45, 46, 47 and 48 of the State List in which certain taxes are to be imposed on land and agricultural land or

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

Court : Supreme Court of India

Subject : Land Acquisition

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 … meaning from the context.” 82 (2018) 11 SCC50883 (1980) 2 SCC32284 Halsbury’s Laws of England, Vol. 32 para 487 48 77. Likewise, with regard to “business” the counsel referred to H. Abdul Bakhi & Bros. (supra) which

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

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 … Deed, liability to pay all the leviable taxes was on the Landlord. 48. After expiry of first Lease Deed dated 28.08.2006, the Plaintiff and Defendant … 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

Virag Tiwari vs.principal Commissioner of Income Tax-21 & Others

Court : Delhi

Subject : Direct Taxation

had also omitted the figures/letters 115BBE in the third proviso in Chapter II, in Section 2(9) of the Finance Act and inserted Seventh proviso to the said Sub-Section for imposition of surcharge @25% on the tax. Seventh proviso

In the Matter of the Companies Act, 1956 Vs. M/S. Vodafone Essar Limit ...

Court : Delhi

Subject : Company law

Acts : Companies Act, 1956 - Sections 391 to 394, 235 to 250A; Gift Tax Act, 1958; Income Tax Act, 1961 - Sections 47(iii) read with 45

need not satisfy the basic ingredients of a contract..."This decision was also followed in In re: SREI Infrastructure Finance Ltd. (2008) 4 Company Law Journal 196 (Cal), which dealt, inter alia, with the objection by the Central … 1. Four companies have moved this Court under Sections 391 to 394 of the Companies Act, 1956 seeking sanction of the Scheme of Arrangement between M/s. Vodafone Essar Limited (hereinafter referred to as the … 1. Four companies have moved this Court under Sections 391 to 394 of the Companies Act, 1956 seeking sanction of the

Prashant S. Joshi Vs. the Income-tax Officer and Union of India (Uoi)

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 28, 45(4), 47, 48, 147 and 148 to 163; ;Constitution of India - Article 226

Reported in : 2010(112)BomLR1017,(2010)230CTR(Bom)232,[2010]189TAXMAN1(Bom)

distribution of the capital assets on a dissolution of a firm. Section 47(ii) was subsequently omitted by the Finance Act of 1987 with effect from 1st April, 1988. Simultaneously, Sub-section (4) of Section 45 came to be inserted … capital receipt.4. The petitioner to the first petition received on 25th November, 2008 two notices under Section 148 for assessment years 2005-06 and 2006-07. In … full value of the consideration received or accruing as a result of the transfer for the purpose of Section 48. Ex-facie Sub-section (4) of Section 45 deals with a situation where there is a transfer of a capital