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Manish Kumar Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

petitioners are money lenders, that is, they have stepped in to provide finance for the real estate projects. They are also visited with the requirement … who was a "designated partner" as defined in clause (j) of section 2 of the Limited Liability Partnership Act, 2008, or an "officer who is in default", as defined in clause (60) of section 2 of the Companies … of Part II consisting of four sections deal with fast-track insolvency resolution process. Chapter V which consists of Section 59 only deals with voluntary liquidation of corporate person. Chapter VI deals with miscellaneous aspects. Chapter VII Part II

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 … satisfied with the claim of the 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 way of dividend referred to in … under Section 14A. Reading Section 14 in juxtaposition with Sections 15 to 59, it is clear that the words "expenditure incurred" in Section 14A refers

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 … 34751 to 34762 of 2007, notices issued by Metropolitan Transport Corporation, demanding service tax are put to challenge. 59 The petitioneRs.being licencees of the shops owned by the Metropolitan Transport Corporation (Chennai) Limited, have filed these writ

TIM Delhi Airport Advertising Pvt. Ltd. Vs. Special Commissioner - II, ...

Court : Delhi

Subject : Service Tax

taxable services of "sale of space or time for advertisement" as defined under Section 65(105) (zzzm) of the Finance Act, 1994. The Petitioner was also duly registered with the Service Tax Department and regularly filed its returns of … the said hoardings, panels, display boards, kiosks etc. A further challenge is also laid to the notices under Section 59 of the DVAT Act dated 8th May 2013 and 21st October 2013 requiring the Petitioner to produce the

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)

Association Of Old Settlers Of Sikkim Vs. Union Of India

Court : Supreme Court of India

Subject : MRTP

the demands of the State of Sikkim, and passed an amendment to the Income Tax Act, by the Finance Act, 2008, wherein Clause 26AAA was introduced in Section 10 of the Income Tax Act, and the persons of Indian … by Government of India. The Resolution was accordingly passed on 26th March, 2011.16. Thereafter, Writ Petition (Civil) No 59 of 2013 was filed before this Court and this Court was pleased to issue notice on 11th February,

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

and six telecom related services were omitted and merged into one new category of taxable service. Further, the Finance Act, 2008 w.e.f. 16-5-2008, introduced 6 new services. Further, the Finance (No.2) Act, 2009 w.e.f. 1-9-2009 introduced 3 new services. … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

In the Matter Of: Kerala State Electricity Board Vydyuthi Bhavanam Vs. ...

Court : Appellate Tribunal for Electricity APTEL

Subject : Land Acquisition

dated 19.04.2008. 6. In this Appeal, the following issues are raised for consideration: (i) Disallowance of interest and Finance Charges; (ii) Disallowance of Depreciation claim by the Appellant; (iii) Disallowance of prior period charges; (iv) Fixation of … due from the State Government to the Appellant as subsidy for maintaining 3% rate of return as per section 59 of the Electricity Supply Act 1948. In addition to the above, subsidy of Rs. 387.03 crores was due

Eit Services India Pvt. Ltd., Formerly Hewlett Packard Globalsoft Priv ...

Court : Karnataka

Subject : Direct Taxation

is concerned?.50. The third proviso to Section 147 of I.T. Act as it existed prior to amendment of Finance Act 2021 reads as follows: “Provided also that the Assessing Officer may assess or reassess such income, other than … to the MSAs, Work orders, SOWs and Invoices called for and seen 59 during the course of assessment proceeding for A.Y. 2008-09.5. As per A.Y. … borrowed satisfaction as it places reliance on findings recorded in the assessment proceedings recorded in the Assessment Year 2008-2009?. (iv) Whether the bar under third Proviso to 60 Section 147 of the I.T. Act is a legal

Eit Services India Pvt. Ltd., Formerly Hewlett Packard Globalsoft Priv ...

Court : Karnataka

Subject : Direct Taxation

is concerned?.50. The third proviso to Section 147 of I.T. Act as it existed prior to amendment of Finance Act 2021 reads as follows: “Provided also that the Assessing Officer may assess or reassess such income, other than … to the MSAs, Work orders, SOWs and Invoices called for and seen 59 during the course of assessment proceeding for A.Y. 2008-09.5. As per A.Y. … borrowed satisfaction as it places reliance on findings recorded in the assessment proceedings recorded in the Assessment Year 2008-2009?. (iv) Whether the bar under third Proviso to 60 Section 147 of the I.T. Act is a legal