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Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

The assessee was asked to explain why disallowance should not be made under Section 40(a)(ia) as amended by Finance Act, 2008 with retrospective effect from 1st April, 2005. The assessee filed written submissions that they had not claimed any … Extrusions Ltd., has already decided that the aforesaid provision has retrospective application. Again, in the case reported in 82 ITR570 the Supreme Court held that the provision, which has inserted the remedy to make the provision workable,

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … Larsen and Toubro Private Limited for the consideration of not less than Rs.155 crores, during the period from 2008-09 upto the month of February 2012. Further, there is evidence to show that the petitioners had raised tax

Pooja Batra Vs. Union of India (Uoi) and ors. Overruled

Court : Delhi

Subject : Customs

Acts : Conservation of Foreign Exchange and Preservation of Smuggling Act, 1974 - Sections 3, 3(2), 5(1), 7, 7(1) and 11; Customs Act, 1962 - Sections 2(39), 108, 110 and 135; Evidence Act, 1872 - Sections 73; Code of Criminal Procedure (CrPC) - Sections 39, 82, 83 and 482; Indian Penal Code (IPC) - Sections 199, 420, 468 and 471; Business Rules - Rule 3; Constitution of India - Article 22(5)

Reported in : 155(2008)DLT6

Matched in: Citation 155(2008)DLT6

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 … 20181 & 20182/2011, 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 &

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)

M/s. Hotel Southson Pvt. Ltd., Vs. Customs, Excise Service Tax Appella ...

Court : Chennai

Subject : Service Tax

the Government of India, Ministry of Finance, Department of Revenue clarifying the provisions of Section 106(2) of the Finance Act, 2013 that if an inquiry, investigation or audit pending as on 1.3.2013 was being carried out for the … or not paid or short-levied or short-paid has been initiated by way of-- i. search of premises under section 82 of the Chapter; or ii. issuance of summons under section 14 of the Central Excise Act, 1944, as … pending as on 1.3.2013 was being carried out for the period from 2008-11, the benefit of VCES would be eligible in respect of tax dues

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 … in Rajastan State Warehousing Corporation vs. C.I.T. In the former case, 2 82 ITR 4523 242 ITR 450managing agency commission though partly relatable to earning

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 … business carried on with a view to earn profit84. Further, the word takes its meaning from the context.” 82 (2018) 11 SCC50883 (1980) 2 SCC32284 Halsbury’s Laws of England, Vol. 32 para 487 48 77. Likewise, with

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

Act then it would be open to the AO to disallow such claim for deduction. Similarly, vide the Finance Act, 2008 w.e.f. 1-4-2008 sub-section (6) has been 87 inserted in Section 195 which requires the payer to furnish information … but are deductions that are to be made before assessments to tax are made. He argued that these 82 deductions do not partake the character of tax at all, section 195 of the Income Tax Act speaking

State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

Subject : Land Acquisition

of the said Act. The relevant provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State Commission. - (1) The Chairperson and … of consumer interest; electricity supply and overall standards of performance by utilities (Section 81 of the said Act).10. Section 82 of the said Act is in respect of constitution of State Commission while Section 84 prescribes the qualifications