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Canoro Resources Limited Vs. Director of Income-tax (internat Ional Ta ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

applicable to every firm is 30 per cent as per paragraph (c) of the First Schedule of the Finance Act, 2008. 10. 10.1 It is the common stand of both - the applicant and the Revenue, that the nature … existed even in the Income-tax Act, 1922 in the form of section 42(2). The corresponding provision contained in section 92 of the present Act was thoroughly amended w.e.f. 1.4.2002 by the Finance Act, 2001. Section 92 was substituted

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in … can in no manner be retrospective. He submits that Rule 8D was made applicable by Fifth Amendment Rules, 2008 providing in Clause 2 i.e. “they shall come into force from the date of their 7 publication in … 2015, C.A. No. 7892 of 2015, C.A. No.9251 of 2015, C.A. No. 9252 of 2015, C.A. No. 14525 of 2015, C.A. No. 8178 of 2016,

Delhi International Airport P. Ltd. Vs.union of India & Ors

Court : Delhi

Subject : Service Tax

inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II … 18 Entry 45 and Entry 49 of List-II of Schedule VII of the Constitution of India and/or Entry 92-C read with Entry 97 of List-I of Schedule VII of the Constitution of India and/or Articles 14, 19(1)(g),

Mumbai International Airport p.ltd vs.union of India & Ors

Court : Delhi

Subject : Service Tax

inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II … 18 Entry 45 and Entry 49 of List-II of Schedule VII of the Constitution of India and/or Entry 92-C read with Entry 97 of List-I of Schedule VII of the Constitution of India and/or Articles 14, 19(1)(g),

Dr.S.Jagatrakshagan Vs. the Deputy Commissioner of Income Tax

Court : Chennai

Subject : Constitution

Acts : Finance (No.2) Act, 1998 - Section 90, 91, 87, 92, 88, 90(1); Kar Vivad Samadhan Scheme, 1998; Constitution of India - Articles 14

TAX PRACTITIONERS v. UNION OF INDIA, Delhi High Court held that the proviso to Section 92 of the Finance Act (No.2) Act, 1998 is ultra vires article 14 of the Constitution as it results in creating two artificial

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 … 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, … of those Lists.” 11.4 It is also pertinent to mention that Entry 92-C - List I which deals with taxes on services was inserted by

K. Arumugam Etc. Etc. Vs. Union Of India And Ors. Etc.

Court : Supreme Court of India

Subject : MRTP

dismissed the appellant’s writ petition challenging the constitutional validity of the Explanation to Section 65(19)(ii) introduced by the Finance Act, 2008 with effect from 16.05.2008. The appellant in this case was appointed as the exclusive statutory marketing agent by … including any tax not mentioned in either of those Lists.” It is also pertinent to mention that Entry 92-C of List I which deals with taxes on services was inserted by the Page 10 of 25 Constitution

at and T Communication Services India (P) Ltd. Vs. Commissioner of Inc ...

Court : Delhi

Subject : Land Acquisition

show cause notice was issued by the A.O. Section 142(2A), before insertion of the first proviso by the Finance Act, 2007, w.e.f. 1.6.2007, did not contemplate any show cause notice. Even so the Supreme Court in the case … on behalf of the petitioner that the assessing officer referred the matter to the Transfer Pricing Officer under Section 92 CA of the Act on which the latter did make an addition of Rs.1.53 crores on account of … Section 142(2A) of the Income Tax Act, 1961 for the assessment year 2008-2009.2. The petitioner is a wholly owned subsidiary of AT&T Communication Services International

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 … purpose of development of education and expansion of the institution, was also referred to. 91 (1991) 188 ITR57(SC) 92 (1997) 3 SCC34693 (1997) 4 SCC72494 (2003) 259 ITR280(SC) 51 83. Learned senior counsel further relied on the

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