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Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...
Supreme Court of India
Mar-02-2021
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”
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Supreme Court of India
Apr-06-2023
Land Acquisition
Assessment Orders (where assessment stood completed) by holding that Section 153C of the Act, 1961 (as amended by Finance Act, 2015) would not apply to searches under Section 132 of the Act, 1961 initiated before the date of … Assessing Officer having jurisdiction over such other person: Provided further that the Central Government may by rules made by it and published in the Official … no return of income has been furnished by such other person but no notice under sub-section (2) of Section 142 has been issued to him, or (b) a return of income has been furnished by such other person … an individual filed his Return of Income for the Assessment Year (A.Y.) 2012-13 on 11.09.2012 declaring total income of Rs. 44,73,820/- as business income from
Tag this Judgment! AI Brief & AskM/s Ecl Puyvast (india) Pvt Ltd Vs. Union Of India
Karnataka
Apr-25-2024
Land Acquisition
and Regulation) Act : Section 28AAA has been inserted in the Customs Act through Section 122 of the Finance Act, 2012 to provide for recovery of duties from the person to whom an instrument such as credit duty scrips … AND INDUSTRY REPRESENTED BY SECRETARY UDYOG BHAWAN NEW DELHI - 110 107.2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DRAWBACK DIVISION4H FLOOR, JEEVAN DEEP BUILDING … of thirty days specified therein, it shall be recovered in the manner laid down in sub-section (1) of section 142.]. - 50 - NC:2024. KHC:17134 WP No.12068 of 2021 C/W WP No.12044 of 2021 (ix) Under identical circumstances,
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M/s. Puyvast Maritime India Pvt Ltd Vs. Union Of India
Karnataka
Apr-25-2024
Land Acquisition
and Regulation) Act : Section 28AAA has been inserted in the Customs Act through Section 122 of the Finance Act, 2012 to provide for recovery of duties from the person to whom an instrument such as credit duty scrips … AND INDUSTRY REPRESENTED BY SECRETARY UDYOG BHAWAN NEW DELHI - 110 107.2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DRAWBACK DIVISION4H FLOOR, JEEVAN DEEP BUILDING … of thirty days specified therein, it shall be recovered in the manner laid down in sub-section (1) of section 142.]. - 50 - NC:2024. KHC:17134 WP No.12068 of 2021 C/W WP No.12044 of 2021 (ix) Under identical circumstances,
Tag this Judgment! AI Brief & AskNational Building Construction Company Limited vs.union of India & ...
Delhi
Nov-16-2018
Land Acquisition
of Section 66B of the Fin Act. Section 66B creates a charge of service tax on or after Finance Act, 2012. WP(C) 1144/2016 Page 11 of 55 16. Section 83 of the Fin Act reads as under:-"Application of certain … of the Constitution of India primarily challenging the letter dated 3rd December, 2015 from the Director General of Central Excise Intelligence informing them about the permission accorded authorizing the Additional WP(C) 1144/2016 Page 1 of 55 Director … not have provisions akin and similar to issue of notices under Sections 142(1) and 143(2) of the Income Tax Act for taking up service returns
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Delhi
Mar-30-2026
Right to Information
aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD. .....PetitionerversusASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, DELHI & ANR .....Respondents Advocates who appeared in this case For … referred to as the petitioner and the assessee interchangeably) for the Assessment Year (AY) 2013-14 and 2015-16 under Section 142 (2A) of the Income-tax Act, 1961 (the Act), and also challenging the decision of the respondents/Revenue to initiate … assessment order. The Tribunal allowed the appeal of the petitioner for AYs 2012-13 and 2013-14 and decided the issue raised by the petitioner regarding provisions
Tag this Judgment! AI Brief & AskM/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...
Delhi
Mar-30-2026
Right to Information
aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD. .....PetitionerversusASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, DELHI & ANR .....Respondents Advocates who appeared in this case For … referred to as the petitioner and the assessee interchangeably) for the Assessment Year (AY) 2013-14 and 2015-16 under Section 142 (2A) of the Income-tax Act, 1961 (the Act), and also challenging the decision of the respondents/Revenue to initiate … assessment order. The Tribunal allowed the appeal of the petitioner for AYs 2012-13 and 2013-14 and decided the issue raised by the petitioner regarding provisions
Tag this Judgment! AI Brief & AskM/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...
Delhi
Mar-30-2026
Right to Information
aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD. .....PetitionerversusASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, DELHI & ANR .....Respondents Advocates who appeared in this case For … referred to as the petitioner and the assessee interchangeably) for the Assessment Year (AY) 2013-14 and 2015-16 under Section 142 (2A) of the Income-tax Act, 1961 (the Act), and also challenging the decision of the respondents/Revenue to initiate … assessment order. The Tribunal allowed the appeal of the petitioner for AYs 2012-13 and 2013-14 and decided the issue raised by the petitioner regarding provisions
Tag this Judgment! AI Brief & AskM/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...
Delhi
Mar-30-2026
Right to Information
aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD. .....PetitionerversusASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, DELHI & ANR .....Respondents Advocates who appeared in this case For … referred to as the petitioner and the assessee interchangeably) for the Assessment Year (AY) 2013-14 and 2015-16 under Section 142 (2A) of the Income-tax Act, 1961 (the Act), and also challenging the decision of the respondents/Revenue to initiate … assessment order. The Tribunal allowed the appeal of the petitioner for AYs 2012-13 and 2013-14 and decided the issue raised by the petitioner regarding provisions
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Delhi
Dec-14-2018
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 … 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 be processed in the following manner: “143. (1) Where a return has been
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