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Commissioner of Income-tax, Ghaziabad Vs. Simbhaoli Industries (P.) Lt ...

Court : Allahabad

Subject : Direct Taxation

CIT v. Poonam Chand Trilok Chand [1976] 105 ITR 618 (All.); and (5) Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC). 9. Lastly, he made a request to dismiss the appeal filed … Satish Chandra, J. 1. The present appeal is filed by the department under Section-260-A of the Income Tax Act against the judgment and order dated 16.01.2001, passed by the Income Tax Appellate Tribunal, Delhi in Appeal No.6408

Jojo Kurian vs the Intelligence Officer

Court : Kerala

are filed before the authorities constituted under the KVAT Act,2003. It is submitted that by way of Kerala Finance Act, 2010 Section55 of the KVAT Act was amended w.e.f. 01.04.2005 and for appeals, the Assistant Commissioner was made the … are the authorities which have been constituted under the provisions of the Kerala Value Added Tax Act, 2003. Section 55 does not limit the appeal provisions only in respect of the assessment order passed under the Kerala Value

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 … in line 15 of the Company's form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to … capital reserve was a device or, as Lord Walker says in para 55, an abstraction. It was created for accounting purposes only and had no

Unnikrishnan T.a. vs Assistant Commissioner (Assessment)

Court : Kerala

for the petitioner, in reply, wouldsubmit that Section 55 of the KVAT Act has been amended by the Finance Act, 2023. It is submitted that, by virtue of the 2 nd proviso added to Section 55 of the

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … Annexure I to the Appeal memo is a copy of the Order – In – Appeal No. PIII/VM/267-280/ 2010 dated 20.10.2010. 18. It is stated that further, in view of the above said Order in Appeal passed … as we are not called upon to answer the issues posed therein. 55. Yet, Mr.Sridharan persists and relies upon the decision of the House of

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 … to clause (c) of Explanation (iii) of Section 194C of the Act as also to CBDT Circular Nos. 558 dated 28.03.1990 and 681 dated 08.03.1994, held that the provisions of Section 194C of the Act were applicable

Josco Gold Corporatio Pvt. Ltd. Vs. the Commercial Tax Officer

Court : Kerala

Subject : Land Acquisition

exceeding the total quantity held in the previous year, was omitted from the Section as per the Kerala Finance Act, 2011 with effect from 1.4.2011 and that therefore, the invocation of the omitted ground is a colourable exercise … the assessment year 2009-10 and that was allowed. For the assessment year 2010- 11, the petitioner submitted Ext.P1 application dated 22.4.2010, opting for payment of … Similarly, the assessment order passed against the petitioner, which is only consequential, is also appealable as provided under Section 55 of the Act. Therefore, while I uphold the constitutional validity of Section 8(f)(ii), I decline to examine the

Commissioner of Income Tax-i Vs. M/S. Cushman and Wakefield (India) Pv ...

Court : Delhi

Subject : Land Acquisition

in certain cases in order to determine the correct quantum of deduction permissible. ITA4752012 Page 14 21. The Finance Act, 2001, recognized that international transactions between associated enterprises may not be subject to the same market forces that … length price at “nil”, we find that the Bangalore Bench of the Tribunal in Gemplus India P. Ltd. 2010-TII-55-ITAT-BANG-TP, held that the assessee has to establish before the Transfer Pricing Officer that the payments made were commensurate … income declaring an income of `20,46,62,822/-, and reporting six international transactions under Section 92B of the Income Tax Act, 1961 (“the Act”). Of these, two

Association of Meat Importers and Exporters and Others Vs. Internation ...

Court : South Africa Supreme Court of Appeal

Subject : MRTP

Co-ordination. If the Minister accepted the report and recommendations of the Board he could request the Minister of Finance to amend Schedule 2 appropriately, which the Minister of Finance was permitted to do by notice in the … JJA CONCURRING) [1] This appeal concerns the validity of various anti-dumping duties imposed under the Customs and Excise Act 91 of 1964. The proceedings were prompted by the decision of this court in Progress Office Machines CC … and Industry, and notice to that effect was given on 16 April 2010.30The duties that were to be increased were amended in Schedule 2 by … and ITAC is then required to evaluate the merits of the application.8Various sections of the International Trade Administration Act are to come into effect only … to the Customs and Excise Act. Under s 55(1) goods specified in that schedule are, upon entry

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

process in terms of the Rates Act, the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) and the Local Government: Municipal Systems Act 32 of 2000 (the Systems Act) and the decision to increase … That is basic fairness and accords with the principle embodied in s 55 of the Rates Act. What is due and owing must be paid … the rates on business properties probably had in the intervening years. The Council has approved budgets for the 2010/11, 2011/12 and 2012/13 budget years. When it approved each budget the Council also imposed rates. If the Council … relief on these grounds: firstly, that the levying of the rate contravened section 19(1)(b) of the Rates Act because the ratio of the rate levied