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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)

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 … operated by other airlines in India.3.2 On 11.02.1994, the Government of India as empowered under the provisions of Section 90 of the Act, entered into a Double Taxation Avoidance Agreement (in short =DTAA) with the Government of United

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 … may be entrusted to the Institute from time to time. 88 (2005) 273 ITR139(Guj.) 89 (1992) 195 ITR279(Guj.) 90 (2008) 10 SCC50950 argue that ICAI is entitled to be notified under Section 10(23C)(iv) r/w Section 2(15) of

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

Constitution (Eighty-eighth Amendment) Act, 2003; Constitution (One Hundred and First Amendment) Act, 2016; Sale of Goods Act, 1930; Finance Act, 2008; Service Tax Rules, 1994; Contract Act, 1872. [2025] 2 S.C.R. 759 Union of India & Others v. Future … 67 Online Computerised Agreement: ................................ 78 Agency: .................................................................................... 83 Case Law: ................................................................................ 90 Agreements: ............................................................................. 105 Controversy between the Parties: .............................................113 * Ed. Note: Pagination … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein,

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

Deputy Commissioner of Income Tax, Ahmedabad Vs. Core Health Care Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 41, 43, 43(1), 80HH, 80I, 90(2) and 260A; Finance Act, 1986 - Sections 43(1); Finance Act, 2003

Reported in : 105(2008)CLT433(SC); (2008)215CTR(SC)1; [2008]298ITR194(SC); JT2008(2)SC367; 2008(2)SCALE327; (2008)2SCC465; 2008AIRSCW1425

Matched in: Citation 105(2008)CLT433(SC); (2008)215CTR(SC)1; [2008]298ITR194(SC); JT2008(2)SC367; 2008(2)SCALE327; (2008)2SCC465; 2008AIRSCW1425

Commissioiner of Income Tax, Koliv Vs. M/S. Andaman Sea Food Pvt. Ltd.

Court : Kolkata

Subject : Service Tax

to Clause (vii) of sub-section (1) of Section 9. He also referred to the Explanation introduced by the Finance Act, 2010 with effect from 1st June, 1976 which has been placed below the sub-section (2) of Section 9 … liable. We have considered the rival submissions. The fiRs.submission of Mr.Murarka has not impressed us. Sub-section (2) of Section 90 of the Income Tax Act may, in that regard, be taken into consideration which provides as follows: “90. … facts and circumstances, briefly stated, are as follows: During the assessment year 2008-09 the assessee paid consultancy charges amounting to a sum of Rs.37,97,246/- on

Sreekumar V Thampy vs Union of India

Court : Kerala

FDA BHAVAN, NEAR BAL BHAVAN, KOTLA ROAD, NEW DELHI-110 002. 5 THE DIRECTOR DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, 'E' BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110 001. 6 THE DEPUTY LEGAL ADVISOR DEPARTMENT OF LEGAL AFFAIRS, MINISTRY OF … respondent and he contends that he became a permanent employee of the 3rd respondent. It is submitted that Section 90 of the Act provides for an employee to submit an option for being repatriated to his parent department

M/s. Hardy Exploration and Production (India) Inc., Chennai Vs. M/s. S ...

Court : Chennai

Subject : Arbitration

The insertion of Section 65(105)(zzzzj) in the Finance Act, 1994 was brought about, via Section 9 of the Finance Act, 2008 (Act 18 of 2008). 11.1. By virtue of this amendment in the Finance Act, 1994, the services rendered … of notice to that effect. Concededly, hire charges were payable for the notice period, which was pegged at 90 days, unless vessels were employed for alternate work. 9. Admittedly, both vessels were made available to the petitioner.

The Commissioner of Income Tax, International Taxation-2 vs.zte Corpor ...

Court : Delhi

Subject : Direct Taxation

Explanations 5 and 6 inserted to Section 9 (1) (vi) of the Act with retrospective effect by the Finance Act, 2012. In this case, the assessee failed to establish that the rights, property or the contract in respect … the assessee could submit details of payments received in lieu of supply of software for F.Ys. 2006-07, 2007-08, 2008-09 and 2009-10. Mr. Bhatia urged that the software is sometimes independently supplied to the customer, who is given … to be governed under Article 12(2) of the DTAA read with Section 90(2) of the Act.15. Mr. Bhatia made an alternative submission that even if