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Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

404 ITR654 wherein this Court has held the remedial amendment of Section 40(a)(ia) of the Act by the Finance Act, 2010 to be retrospective in nature and applicable from the date of insertion of the said provision. 10.4. Learned … Limited, and as the Department had no-objection, the same was admitted as additional evidence by the order dated 17.07.2008 but, another application for admission of evidence in shape of affidavit of partner of the appellant firm, was

Commissioner of Income Tax Xiii Vs. Naresh Kumar

Court : Delhi

Subject : Direct Taxation

Talbros (P) Ltd.), has erred in holding that the amendments made to Section 40(a)(ia) of the Act by Finance Act, 2010 should be given retrospective effect. The contention of the Revenue is that these amendments are w.e.f. 1st April, … (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVII-B and such tax has not been paid,(A) in a case where the tax was deductible and was so

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … Insurance Companies Regulations 1994 (SI 1994/1516) and the Insurance Companies (Accounts and Statements) Regulations 1996 (SI 1996/943). 11. Section 17 of the 1982 Act provides that every insurance company carrying on insurance business in the United Kingdom must

Commissioner of Income Tax Vs. Oriental Insurance Co. Ltd.

Court : Allahabad

Subject : Direct Taxation

be applicable for all purposes of the Income Tax Act." 14. It is relevant to mention that by Finance Act, 2003, Section 194A has been amended and following clause in sub section (3) has been inserted with effect … Of India And Another, 2004 265 ITR 254 Commissioner Of Income-Tax And Another Vs. United Insurance Co. Ltd., 2010 325 ITR 231 Commissioner Of Income-Tax And Another Vs. Wipro Systems, 2010 325 ITR 234 Registrar University Of … receipt. iii) Interest paid by insurance company as per provisions of section 171 of the Motor Vehicle act is not the interest as contemplated u/s

Bharat Petroleum Corp. Ltd. Vs. Go Airlines(india) Ltd.

Court : Supreme Court of India

Subject : Arbitration

Senior counsel further submitted that the levy of service tax on domestic air travel was introduced by the Finance Act, 2010 (w.e.f. 01.04.2010) and on economy class from 01.07.2010 and in any event, the need for issuance of CENVAT … the discount arrangements & payments terms. 16th 23rd 30th/31st 8th (next month) 17. Contention of the learned Senior counsel for the respondent is that Clause … that the counter claim raised by the respondent was an afterthought.7. The appellant also filed an application under Section 16 of the Arbitration and Conciliation Act, 1996 inter alia submitting that the 4 counter claim filed by

Bikram Chatterji Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

agreement contained specific terms as to interest. Under Clause 14 of the agreement, the builder authorised itself to finance loan from any financial institution by way of mortgage/charge/securitization of receivable of the land and flats and the … placed on the provisions contained in section 4(5) of the U.P. Apartments (Promotion of Construction, Ownership, and Maintenance) Act, 2010 (for short, the ‘U.P. Apartments Act, 2010’). It is provided that the completion of the construction works of … passed on 31.1.2018, requesting the builder to deposit amount as ordered on 17.11.2017. It was also pointed that in several places firefighting devices were not

Yoshio Kubo Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

virtue of Section 10(10CC), introduced and brought into force in the Statute with effect from 01.04.2002 by the Finance Act, 2003, they were not liable to pay tax on such amounts which constituted the income tax component paid … be regarded as monetary payment and, therefore, treated as ITA 441/2003 and connected cases Page 6 perquisites under Section 17(2) of the Act. The Revenue questions the decision and the logic underlying the Tribunals determination on this aspect.4.

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

Finance Act, 2010 are produced below in a tabular form: PRIOR TO FINANCE ACT, 2010 POST AMENDMENT BY FINANCE ACT, 2010 "Section 65 (90a) "renting of "Section 65(90a) "renting of immovable property" includes immovable property" includes renting, letting, leasing, licensing … that the very same transaction cannot be subjected to tax by both the Parliament and the State Legislature. 17. Questioning the levy of service tax on renting of immovable property with retrospective effect from 1st June 2007,

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 … appellant being aggrieved by the said order passed by the Tribunal had filed Central Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by … the following decisions:- (a) CCE Vs. SLR Steels Ltd., (2012 (280) ELT 176 (Kar)); (b) CCE Vs. ICL Sugars Ltd., (2011(271) ELT 360 (Kar)); (c)

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court : Mumbai

Subject : Direct Taxation

in respect of any person or class of persons.]” Sub-section (2A) of Section 92CA was introduced by the Finance Act, 2011 with effect from 1st June, 2011. Sub-section (2B) was introduced by the Finance Act, 2012 with retrospective … year 2008-09. The AO, with the approval of the Commissioner of Income-tax, by a letter dated 25th January, 2010, referred the same to the TPO under section 92CA(1) for the determination of the arm's length price thereof. … terminated on the signing of the BTA, inter-alia, in view of clause 17.2 of the BTA. 11. We will deal with the judgment of the