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Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

Section 80-IA to Section 80-IB and the said Section 80-IB with effect from 1.4.2002, till its amendment by Finance Act, 2008 reads as under :- "80-IB(1) Where the gross total income of an assessee includes any profits and gains

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

Section 80-IA to Section 80-IB and the said Section 80-IB with effect from 1.4.2002, till its amendment by Finance Act, 2008 reads as under :- "80-IB(1) Where the gross total income of an assessee includes any profits and gains

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

which they have not paid during the period May, 2006 to March, 2008, should not be recovered under Section 75 of the Finance Act. 1994; … of the taxable service provided. Penalty was imposed under Section 78 of the Finance Act, declining benefit of Section 80, referring in this context to the facts that the assessee had neither applied for service tax registration nor … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act

Maganti Rama Rao Vs. the Commissioner of Central Excise Hyderabad-iii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

refrain from imposing any penalties under Section 76 or Section 78 of Finance Act 1994 drawing powers from Section 80 of Finance Act 1994. 4. An amount of Rs.1,13,597/- is paid in excess by the assessee as detailed … Rs.1,96,184/- (ST-192161+E.Cess-4022) as detailed in Annexure-I to this order, towards service tax not paid under Section 66 of Finance Act, 1944. I further, appropriate the amount of Rs.1,96,184/- from the amount already paid i.e., Rs.3,69,459/- paid by the … relevant information. This happened during the period from September 2006 to December 2008. The show-cause notice was issued in January 2009 invoking the proviso to

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … section 33 as impliedly setting itself up as an exclusive provision (which it did not do expressly, unlike section 80 of the Value Added Tax Act 1994). The test claimants submit that the application of Marleasing cannot rework

Commissioner of Income Tax ??? I Vs. M/S Aar Ess Exim Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to the deduction referred to in this sub-section only for the unexpired … J.These two appeals by the Revenue relating to assessment years 2007-08 and 2008-09 require adjudication on the following substantial question of law: ―Whether the respondent … plant previously used for any purpose. Explanation.-The provisions of Explanation 1 and Explanation 2 to subsection (2) of section 80-I shall apply for the purposes of clause (iii) of this sub-section as they apply for the purposes of

Regency Soraj Infrastructures Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

letters and words "[the 31st day of March, 2011]" had been substituted".8. Section 80 IA was substituted by Finance Act, 1999. Section 80 IA(1) provides that where gross total income of an assessee includes profits and gains derived … was informed that their case was considered by the Empowered Committee in their meeting held on 18th September, 2008 and since the date of commencement of park was after 31st March, 2006, their application was not covered

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

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … a range of judicial, 9 George A. Bermann; Etienne Picard, Introduction to French Law (Kluwer Law International, Netherlands, 2008) at p.58. 10 Bartlett, C. A. Hereshoff, “The French Judicial System” 33 CLT952(1913). 13 quasi-judicial as well as … the maximum age that was fixed/determined under the old Acts and Rules;” 80. The following directions were also issued on 16th July, 2018 with regard … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

income Tax Officer Vs. Bothra International and ors.

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

as well as CBDT have taken into account the insertion of Clause (iiib) in Section 28 by the Finance Act, 1990. Further, it is also relevant to note that by the same Finance Act Clause (iiib) was inserted … Supreme Court in the case of B. Desrqj v. CIT (2008) 7 DTR (SC) 54, dt. 1st May, 2008 conclusively and clinchingly supports and views taken by the learned CIT(A). A copy of the said judgment, was … ITA Nos. 609 and 610/Jd/2007. 594 and 595/Jd/2007, 605 and 606/Jd/2007 and 802/Jd/2007 the ground of Revenue in those appeals also stands rejected.8. The next