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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)

Bhima and Brother Vs. Assistant Commissioner (Assmt), Commercial Taxes ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 6 and 8; Finance Act, 2008

Reported in : (2009)21VST31(Ker)

rate for the Thrissur branch for the year 2008-09. The Thrissur branch started functioning during 2005-06. Under the Finance Act, 2008, a dealer who opts for payment of tax under Section 8 of the Act is liable to pay

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … Nicco Corporation Ltd. vs. CCE, Calcutta - 2006(203)ELT 362(S.C) and (2) Skytone Electricals (India) Ltd. vs. Commissioner - 2008 (225) ELT A 97 (S.C) . 10.3 We have gone through the judgments. In both the judgments, the … to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance … ‘erection, installation and commissioning service’. The Commissioner also ordered adjustment of Rs. 8,55,15,594/- already paid against its service tax liability. The Commissioner also ordered adjustment

Ansal Housing and Construction Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 35D, 35D(2), 35D(6), 35E, 54D, 80IA, 143(3), 260A and 80HHA; Taxation Laws (Amendment) Act, 1970 - Sections 8; Finance Act, 2008 - Sections 35D; Sick Industrial Companies (Special Provisions) Act 1985 - Sections 2, 3 and 3(1); Industries (Development and Regulation) Act, 1951 - Sections 2 and 3; Industrial Disputes Act 1947; Central Industrial Security Force Act, 1968 - Sections 2(1)

Reported in : (2010)228CTR(Del)262; [2010]320ITR420(Delhi); [2009]185TAXMAN74(Delhi)

case the Tribunal erred in law in not appreciating the amendment to Section 35-D of the Act vide Finance Act 2008 is clarificatory in nature and therefore should be applicable retrospectively?8. We now proceed to determine these questions.9. Re

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 … as income from undisclosed sources. Second, he restricted the deduction under Section 80HHC of the Act to Rs 53,17,841/- as against the claim of the

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 2005 three further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in highways, structures, airports, urban and … Rate of Service Tax Service Tax Payable Service Tax Edu. Cess Total 99,42,433/- 5% 4,97,122/- - 4,97,122/- 4,87,83,282/- 8% 39,02,662/- - 39,02,662/- 13,22,66,980/- 10.2% 1,32,26,698/- 2,64,534/- 1,34,91,232/- 14,45,23,874/- 12.24% 1,73,42,865/- 3,46,857/- 1,76,89,722/- 33,55,16,569/- 3,49,69,347/- 6,11,391/- 3,55,80,738/- *(Note:

The Sort Financial Services Pvt. Ltd. and anr. Vs. Union of India (Uoi ...

Court : Gujarat

Subject : Service Tax

Acts : Finance Act, 2008 - Sections 94; Constitution of India - Articles 226 and 227

Reported in : [2010]20STJ83(NULL)

the petitioner preferred an application on 22.9.2008 in the prescribed form being declaration under Section 94 of the Finance Act, 2008. In the said application it was clearly stated that the outstanding is of DRS is Rs. 8,737/- as

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … Mehras i.e. the Petitioner Nos.2 and 3 filed Company Petition No.74 of 2008 against the Respondent No.1, Dr.Wobben and Mr. H D Ketwigg alleging oppression … view, however, this is an inescapable inference from an ex visceribus interpretation of the statute. Sub-section (3) of Section 8 in Part I of the Act envisages that even in a situation where an application to the court

Dr. Ajit B. Kerkar and Another Vs. Dr. Shailendra P. Mittal and Others

Court : Mumbai Goa

Subject : Arbitration

learned Counsel relied upon the judgments in following cases: (i) Booz Allen and Hamilton INC Vs. SBI Home Finance Limited and Others? [(2011) 5 SCC 532], (ii) P. Anand Gajapathi Raju and others Vs. P. V. G. … learned Single Judge of this Court, as premature. The petitioners in September 2008 again approached the High Court for appointment of Arbitrator. The disputes that … dated 23/05/2012, passed by the learned Civil Judge, Senior Division, Vasco-da-Gama, Goa ('trial Court'), on an application under Section 8 of the Arbitration and Conciliation Act, 1996 ('the Arbitration Act', for short), filed by the petitioners, in Special