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Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … vs. Income Tax Officer and another reported in (2011) 239 CTR (SC) 113 wherein the Apex Court considering the legislative power of the Parliament to

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … vs. Income Tax Officer and another reported in (2011) 239 CTR (SC) 113 wherein the Apex Court considering the legislative power of the Parliament to

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

the Income Tax Act (hereinafter referred to as 'the Act') which was inserted in that Section by the Finance Act, 2002 is to operate prospectively or is clarificatory and curative in nature and, therefore, has retrospective operation. The … (2005) 7 SCC396[6]. (2006) 6 SCC286[7]. Principles of Statutory Interpretation, 13th Edition 2012 published by LexisNexis Butterworths Wadhwa, Nagpur [8]. (1968) 3 SCR623[9]. 1989 Supp … by the Division Bench in the case of Commissioner of Income Tax, Central II v. Suresh N. Gupta[1].. The Division Bench held that the said … assessees, the question of law which has fallen for consideration is as to whether the proviso appended to Section 113 of the Income Tax Act (hereinafter referred to as 'the Act') which was inserted in that Section by

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : Service Tax

the FA 1994 is charging section and reads as under: 66B. Charge of service tax on and after Finance Act, 2012 There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve … Finance Act, 2009 ( FA, 2009 ) bywhich Section 65(19) of the FA 1994 stood amended. 2. The central thrust of the Petitioners' argument is that Parliament lacks the legislative competence to enact the said amendments since … on job work basis. Also challenged is the constitutional validity of Section 113(A) (1) of the Finance Act, 2009 ( FA, 2009 ) bywhich Section

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also not … royalty contained in explanation 2 to section 9(1)(vi). Further, he referred to Circular No.10/2002 dated 09.10.2002 by the Central Board of Direct Taxes [“CBDT”]. in which “remittance for royalties” and “remittance for supply of articles or…computer software” … asserting that explanation 4 clarifies the legal position as it always stood. 11380. The learned Additional Solicitor General then argued that being covered by explanation

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

services.33. Faced with the decisions of the Authority for Advance Ruling, Explanations 4 and 5 were inserted under Finance Act, 2012, with effect from 01.06.1976. Under Explanation 5, the Legislature sought to clarify the definition of 'royalty' to include … of Parliament, a special procedure is evolved by enacting Section 90 of the Income Tax Act enabling the Central Government to enter into agreements with the Government of any country outside India for granting relief in respect … Block (Module 601, 701-702) No.4, Rajiv Gandhi Salai, Taramani, Chennai  600 113. .... Appellant in T.C.(A)No.230/2012 Vs. The Income Tax Officer International Taxation 

The Commissioner of Income Tax And#8211; 10 Vs. M/S. Indian Oil Corpor ...

Court : Mumbai

Subject : Direct Taxation

made shall be regarded as a regular assessment for the purposes of this section.” (B). Thereafter by the Finance Act, 2012, Explanation 2 was added to section-234D, which reads as under: “Explanation 2. - For the removal of doubts, … there is no ambiguity in the provisions as held by this court in the matter of CIT Vs. Central Bank of India reported in 185 ITR 6. The Explanation 2 to Section 234D of the Act while … of the Tribunal in ITO V. Ekta Promoters Pvt. Ltd. reported in 113 ITD 719 which has been followed in the impugned order by the

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax Act, … 2013; Central Excise Act, 1944; Drugs and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of … State of Gujarat v. Choodamani Parmeshwaran Iyer and Another [2023] 8 SCR 1139 : 2023 SCC OnLine SC 1043; Bharat Bhushan v. Director General of

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

of surcharge. The first is that Section 113 does not mention a Central Act. In the absence of a reference to another Central Act in … for belatedly filing the return of income for the block period and also the levy of surcharge under Section 113 of the Income Tax Act.3. For the sake of convenience Civil Appeal No.3706 of 2012 arising out of … the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that

Commissioner of Income Tax, Central-1, New Delhi Vs. Shailendra Mahto

Court : Delhi

Subject : Direct Taxation

Sections 158B clause (b), 158BA, 158BB, 158BC and 158BD of the Act. The said provisions post amendment vide Finance Act, 2002 with retrospective effect from 1 st July, 1995, read as under:“Section 158B. In this Chapter, unless the … a common order to the five cases. By order dated 4th September, 2012, the following substantial questions of law “(i) Did the Tribunal fall into … total undisclosed income relating to the block period shall be charged to tax, at the rate specified in Section 113, as income of the block period irrespective of the previous year or years to which such income relates … August, 2014 Date of decision:11. h November, 2014 COMMISSIONER OF INCOME TAX, CENTRAL-1, NEW DELHI ..... Appellant Through Mr. Rohit Madan, Mr. P. Roychaudhury &