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Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

the said decision, it has been held that the proviso to Section 40(a)(ia) of the Act amended by Finance Act, 2010 has retrospective effect.9. Learned counsel for the appellant submits that the decision of the Calcutta High Court in

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,

Commissioner of Income Tax-21 Vs. Mr. Sarkar Nath Oberoi

Court : Delhi

Subject : Direct Taxation

retrospective effect. The respondent assessee would be entitled to benefit of the proviso added to Section 40(a)(ia) vide Finance Act, 2010. Thus, the disallowance under Section 40(a)(ia) cannot be sustained.2. The second issue raised in the present appeal relates

Commissioner of Income Tax Kolkata Xii Vs. M/S Calcutta Export Company

Court : Supreme Court of India

Subject : Education

parties and perused the factual matrix of the case. Point(s) for consideration:-5) Whether the amendment made by the Finance Act, 2010 in Section 40(a)(ia) of the IT Act is retrospective in nature to apply to the present facts and

Commissioner of Income Tax vs.bhanot Construction & Housing Limite ...

Court : Delhi

Subject : Direct Taxation

paid on or before the due date specified in subsection (1) to Section 139” to Section 40(a)(ia) vide Finance Act, 2010 with effect from 1st April, 2010 should be given retrospective effect for varied reasons, including the grounds mentioned

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

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Section 40(a)(ia), 200(1)

in not considering the issue raised by the Revenue in its grounds of appeal that the provisions of Finance Act, 2010 in Section 40(a)(ia) is retrospective or not?2. Whether the Tribunal is right in law in holding that the

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 … of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978);(iv)(iv) the additional duty of excise leviable under section 3 of

P.M.S. Diesels Vs. Commissioner of Income-tax-2, Jalandhar

Court : Punjab and Haryana

Subject : Direct Taxation

upon the first proviso. The first proviso, as it stood at the relevant time, was amended by the Finance Act, 2010 with effect from Ist April, 2010. We are, however, concerned with the first proviso prior to its substitution … not been framed. However, the only question of law raised before us was whether the disallowance contemplated by Section 40(a)(ia) can be applied when payments in respect of which tax is deductible at source has already been made

Commissioner of Income-tax, Chennai Vs. Farida Leather Company

Court : Chennai

Subject : Direct Taxation

in India inspite of insertion of Explanation below Section 9 (2) of the Act, which was introduced by Finance Act, 2010, w.e.f. 01.06.1976? 4. Whether on the facts and in the circumstances of the case, the income of foreign … of assessment, the Assessing Officer disallowed a deduction of Rs.52,17,014/-, being the commission paid to foreign agents, under Section 40(a)(i) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). 2.1 Aggrieved over the order passed