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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 … 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 … in default in respect of such tax if such payee- (i) has furnished his return of income under section 139; (ii) has taken into account such sum for computing income in such return of income; and (iii) has

M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...

Court : Karnataka

Subject : Education

227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION234 IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN:1. … (BY SRI. S PARTHASARATHI, SRI. P. DINESH & SRI. JINITA CHATTERJEE ADVOCATES) AND:1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAWAN SECTOR-3, VAISHALI GHAZIABAD, UP- 201 010.2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF … CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION234 OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA. W.P.NOs.3476-3479/2014 … SRI ANANDARAYA K KAMATH, RESIDING AT D.NO.4-219-1, "SANIDHYA", KANJARKATTE, POST SANTHOOR, UDUPI-574 139.2. SRI M.SRINAGESH HEGDE (MANAGING PARTNER: HEGDE & COMPANY) AGED ABOUT58YEARS, 3.4. 5.6.7.

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

(ib) to Section 40 (a) of the Act. Section 195 of the Act was also amended by the Finance Act, 2012, by adding Explanation 2 w.r.e.f. 1st April, 1962. The amended provisions as applicable to the AY in issue, … agreement, with respect to cases to which where they apply, would the Central Government ITA No.180/2014 Page 9 of 83 operate even if inconsistent with … or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139: Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or

The Commissioner of Income Tax-8 Vs. M/s. Shantivijay Jewels Ltd.

Court : Mumbai

Subject : Direct Taxation

included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to deduction referred to in this sub-section only for the unexpired period … the orders passed by the Income Tax Appellate Tribunal on 16th November, 2012. 3. Insofar as Appeal No. 1336 of 2013 is concerned, there, the … the Tribunal referred to Circular No. 7 of 2005 issued by the Central Board of Direct Tax dated 5th September, 2003. That mentioned that losses … not furnish a return of his income on or before the due date specified under sub-section (1) of section 139. (1B) The deduction under clause (ii) of sub-section (1A) shall be allowed only if the following conditions are

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)

has been paid."12. Explaining the amendment under the Finance Act 2008, the Central Board of Direct Taxes issued the circular under CIRCULAR NO. 1/2009, dated … 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 … last month of the previous year, on or before the due date specified in sub  Section (1) of Section 139 or(B) in any other case, on or before, the last date of the previous year,Provided that where in … ITA. 1636/ MDS/ 2010 and CO.NO.133/MDS/2010 "A" Bench, Chennai dated 10th February 2012. (Judgment of the Court was made by CHITRA VENKATARAMAN,J)1. Tax Case (Appeals) are

Commissioner of Income-tax (Central) Vs. Gopi Apartment

Court : Allahabad

Subject : Direct Taxation

is to be assessed in the hands of Gopi Apartments. 13. Sri Agrawal also contended that by the Finance Act, 2003, Amendment in Section 153A w.e.f. 01.06.2003 was made and Sections 153A and 153C were added in place … Section 153C is as under: "153C. Assessment of income of any other person.— (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that

M/S Sivasakthi Threads vs the Deputy Commissioner of

Court : Chennai

the revenue.21. Some arguments have been raised in the context of Section 115BBE of the Act, inserted vide Finance Act, 2012, with effect from 01.04.2013, that provide for a special treatment in respect of incomes under the categories referred … Taluk, Tirupur- 641 605 .. Appellant vs The Deputy Commissioner of Income-Tax Central Circle III, 67-A Race Course Road, Coimbatore - 641 018. .. Respondent … section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or(b) determined by the Assessing Officer includes anyincome referred to in section 68, section 69, section 69A, section

Cit Vs. Uniword Telecom Ltd.

Court : Delhi

Subject : Direct Taxation

not applying Section 40(a)(ia) to the circumstances of the case as that provision has been retrospectively amended by Finance Act, 2008 w.e.f. 01.04.2005?.3. The facts are that the assessee was engaged in designing, manufacturing, marketing and trading telecommunication … under Section 143(1) of the Act. During the year under consideration, a search operation was conducted by the Central Excise Department in the manufacturing unit of the assessee. It was alleged that the assessee had claimed CENVAT … the previous year on or before the due dates specified in Section 139(1) or b) In other cases on or before the last day of

M/S Vodafone Mobile Services Ltd vs.asst. Commissioner of Income–tax ...

Court : Delhi

Subject : Direct Taxation

time limit, i.e. Section 153 (1).30. To understand the relevance of the insertion of Section 143(1D) by the Finance Act, 2012, with effect from 1st July, 2012, the relevant portion of the Finance Act, 2012 is extracted hereunder for … of the Advance Pricing Agreement dated 18.11.2016 entered by Vodafone with the Central Board of Direct Taxes (hereafter referred as 'CBDT') under section 92CC of … Analysis and Conclusions Relevant provisions 26. Section 143 (1) of the Act states that every return made under Section 139 of the Act or filed in response to a notice under Section 142 (1) of the Act, would

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of … marked as Exhibit B).” 18. There is further affidavit in reply filed by respondent No.4 on 13th January, 2012. In para 5 and 9 of the same this is what is stated:- “5. I say that while … Ayodhya Prasad Mishra and another reported in (2008) 10 Supreme Court Cases 139; and 9)Premchand Somchand Shah and another V/s. Union of India and another