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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 … 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 … Singh Hooda v. State of Haryana : (2004) 12 SCC 588 at 605 para 33 & 34, Empire Industries Ltd. v. UOI : (1985) 3

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)

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 … notices in and by which they have been directed to pay service tax at the rate of 12.36%. 60 The case of the petitioners is that the respondent Transport Corporation is not empowered to demand service tax

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 … without refund Rs.34,48,954/- deposited W.P. (C) No.6312/2017 Page 1 of 32 as tax, surcharge and penalty. Similarly Rs. 60,11,500/- deposited by the petitioner as Pradhan Mantri Garib Kalyan Cess would be meaningless, refundable without interest after 4

M/s. MRF Ltd., Vs. The Deputy Commissioner of Income-Tax,

Court : Chennai

Subject : Direct Taxation

where such shortfall is on account of increase in the rate of surcharge under section 2 of the Finance Act, 2000 (10 of 2000), as amended by the Taxation Laws (Amendment) Act, 2000 (1 of 2001), and the … logic, as held by a Hon'ble Division Bench in Commissioner of Income-Tax v. Revathi Equipment Ltd., reported in 2008 (298) ITR 67. In the said reported case, the Hon'ble Division Bench held that, the assessee was not

Roseland Buildtech Pvt Ltd vs Vihaan 43 Reality Pvt Ltd Earlier Known ...

Court : Delhi

Subject : Land Acquisition

1962, Income- Tax Act, 1961, the Recovery of Debts Due to Banks and Financial Institutions Act, 1993, the Finance Act, 1994, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, the Sick Industrial … Industrial Companies (Special Provisions) Repeal Act, 2003, the Payment and Settlement Systems Act, 2007, the Limited Liability Partnership Act, 2008, and the Companies Act, 2013.5. The Code seeks to achieve the above objectives.‖28. The report of the Bankruptcy … 20 B. SCOPE OF SECTION 75 OF THE IBC ............................................... 30 C. RESIDUARY POWERS OF THE NCLT UNDER SECTION 60(5)(C) OF THE IBC .............................................................................................. 31 D. NCLT RULES, 2016 ............................................................................ 38 VIII. ANALYSING THE PLAINTIFF’S SUBMISSIONS .................... 43

Trip Communication Pvt. Ltd Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

formulated Airports Economic Regulatory Authority of India (AERA for short) under the Airport Economic Regulatory Authority of India Act, 2008 . The AERA was given the responsibility charges in of providing respect of and storage, fixing demurrage processing … cannot be cleare d within a reasonable ======================================================================= time (Section49) or warehoused in a public or private warehouse (Section 60, 61).31. The Regulation 6(1)(l) of HCCA R lays down as under:8. Responsibilities of Custom Cargo Service provider: (1) … its functions, being the operating, maintaining, developing, designing, construction, upgradation, modern isation, finances and managing the airport to the Delhi International Airport Private Limited, (DIAL

Pepsi Foods Ltd. (Now Merged With Pepsico India Ho Vs. Deputy Commissi ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal … xxxx xxxx xxxx xxxx“80. Under the Act in consideration, we find that before taking action a notice of 60 days is required to be given and after the measures under Section 13(4) of the Act have been

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, … the case of Karimtharuvi Tea Estate Ltd. v. State of Kerala: (1966) 60 ITR262and the principles were laid down in the following terms (at pp. … 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

Pepsi Foods Pvt. Ltd. (Now Merged With Pepsico Ind Vs. Assistant Commi ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal … xxxx xxxx xxxx xxxx“80. Under the Act in consideration, we find that before taking action a notice of 60 days is required to be given and after the measures under Section 13(4) of the Act have been