Advanced Search Results

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 … 20221/2011, 20380/2011, 20400/2011, 20466/2011, 22175 & 22176/2011, 25649/2011, 28061/2011, 28883/2011, 28988/2011, 29125 & 29126/2011, 30395/2011, 8223/2012, 12090/2012, 3279/2013, 7176/2013, 4516 & 4517/2012, 12035/2010, 28895/2008, 8902/2013, 11095/2013, 5110/2011, 13880/2013, 8109/2009, 20170 & 20171/2010, 933 & 934/2011, 2318/2011, 32255/2012,

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 … especially in overseas locales, so that Indian manufacturers can interact with other overseas buyers, and 70 321 ITR73(Del) 71 358 ITR78(Del) 72 360 ITR138(Del) 42 are enabled to promote trade. It was submitted that there is ex-officio

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 … of 2004 for the State of Sikkim had the following demographic composition:48. Bhutia-Lepcha (STs) :20. 64% Nepalis :69. 71% (Including the original Sikkim Subjects) Sherpa :4. 31% Others :5. 34% (Old Settlers of Indian Origin:1. 50% and

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … sector) and the Airports Economic Regulatory W.P.(C) 11467/2018 & connected matters Page 66 of 152 Authority of India Act, 2008 (regulating the airports segment) have followed different evolutionary paths. These laws have also been amended, to cater to … Act, 2002 (hereafter “the Act”). The specific challenge is to provisions of Sections 22(3), 27(b), 53A, 53B, 53C, 53D, 53E, 53F and 61 (“the impugned … 20409/2014 + W.P.(C) 7087/2014, CM APPL. 16614/2014, CM APPL. 39827/2018 + W.P.(C) 7121/2014, CM APPL. 16680/2014, CM APPL. 31959/2018 + W.P.(C) 7186/2014, CM APPL. 16889/2014

M/S Gs1 India Vs. Director General of Income Tax (Exemption) and anr

Court : Delhi

Subject : Land Acquisition

reproduce Section 2(15) of the Act which defines the term ‗charitable purpose‘ before and after its amendment by Finance Act, 2008. Section 2(15) before amendment by Finance Act, 2008 was as under; ―2(15) ―charitable purpose‖ includes relief of the poor, … Supplies and Disposal Vs. Member, Board of Revenue (1967) 20 STC 398(SC) and Sarojini Rajah Vs. CIT (1969) 71 ITR 504 (Mad) to explain the terms ―trade, commerce or business‖.15. Referring to the concept and principle of

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

consideration before Their Lordships as to whether the following expressions in sub-clause (1), which was inserted by the Finance Act 2008 was clarificatory or declaratory in nature so as to have the retrospective effect. “Explanation - For the removal … the services in question are covered by “Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is … andAnr. vs. Commissioner of Income Tax Dehradun and Anr. (2005) 12 SCC 717. In the said case, the appellant who was a foreign company, had

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

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)

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 … JT and Anr.; : JT 1998 (8) SC 60 at page 70- 71 paragraph 25] In the instant case the legislature has expressly made a … 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

India Trade Promotion Organization Vs. Director General of Income Tax ...

Court : Delhi

Subject : Land Acquisition

Section 2(15) of the Income-tax Act, 1961 (hereinafter referred to as ‗the said Act‘) as amended by the Finance Act, 2008, on the ground that it is arbitrary and unreasonable and has no rational nexus with the object sought