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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 … `l,355.51 crores, respectively. Subsequently, in view 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 the Act, it filed modified tax

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) … Rule 7C Notification 36/2012 20.06.2012 1. Insertion of Section 65B(1) through Section 143(C) of the Finance Act, 2012 “actionable claim” shall have the same meaning … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

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, … 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 … refund of Rs.22,88,82,482/- in its return of income. b) On 28/2/2003, the return of income was processed under section 143(1) of the Act and refund was determined at Rs.40,52,96,970/-. However on 13.03.2003 the Assessing Officer in exercise of

M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. These … Schedule 7. (i) Taxes having been deducted at source and having been remitted to the credit of the Central Government by the deductors within the stipulated time, no loss is caused to exchequer and as such the … provisions of Sections [115P, 115S, 115WD, 115WE,115WF, 115WG, 115WH, 115WJ, 115WK,] [139,] 143, 144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections

Income Tax Officer Vs. Vikram Sujitkumar Bhatia

Court : Supreme Court of India

Subject : 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 … a return of income has been furnished by such other person but no notice under sub-section (2) of Section 143 has been served and limitation of serving the notice under sub-section (2) of Section 143 has expired, or … 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

Director Of I.t New Delhi Vs. M/s Mitsubhishi Corp.

Court : Supreme Court of India

Subject : Direct Taxation

Section 234B, which fall for consideration in this case, are reproduced below as they stood prior to the Finance Act, 2012: “209. Computation of advance tax. - (1) The amount of advance tax payable by an assessee in the … the prescribed time, the sum so deducted to the credit of the Central Government. The consequences of failure to deduct tax or pay the tax … of 2016 are referred to herein, for the sake of convenience.2. Notice was issued to the Respondent-Assessee under Section 143 (2) of the Act on 12.10.2004. The Assessing Officer passed an assessment order on 24.03.2006 for the assessment

M/S. Shriniwas Machine Craft Pvt. Ltd. Vs. the Income Tax Settlement C ...

Court : Mumbai

Subject : Direct Taxation

7 March 2013. c) The CBDT Circular No. 3/2008 dated 12 March 2008 while explaining the provisions of Finance Act 2007 specifically clarified that an assessment proceeding before the Assessing Officer would be considered pending proceedings even if … of sheet metal canopies for diesel generating sets. b) On 6 November 2012 a Survey under Section 133A of the Act was conducted on the … was placed upon Circular No.32008 dated 12 March 2008 issued by the Central Board of Direct Taxes (CBDT) and the decision of the Special Bench … the Assessing Officer would be considered pending proceedings even if the time limit to issue a notice under Section 143(2) of the Act for finalizing assessment under Section 143(3) of the Act has expired. Further, it is clarified

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 … No.38, SIDCO Industrial Estate, Goundampalayam, Palladam Taluk, Tirupur- 641 605 .. Appellant vs The Deputy Commissioner of Income-Tax Central Circle III, 67-A Race Course Road, Coimbatore - 641 018. .. Respondent Prayer : Appeal filed under Section … information, an assessment was completed for the assessment year 2007-08 under Section 143(3) read with Section 153C of the Act on 30.12.2008.3. In the present

Court on Its Own Motion Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

dated 31st August, 2012.47. In the affidavit filed on 30th November, 2012 the respondents have stated that by Finance Act 2012, Section 234E has been inserted whereby fee of Rs.200/- per day can be levied for default of the … KHANNA HON'BLE MR. JUSTICE SIDDHARTH MRIDUL SANJIV KHANNA, J.(ORAL) Whether computerisation and Central Processing of Income Tax Returns is a boon or bane is rather … (2) Whether the Revenue is taking caution and care to communicate rejection of TDS certificates and intimation under Section 143(1) in case any adjustment or modification is made to taxes paid, either as advance tax, self assessment tax

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 … 29th November, 2006 declaring a total income of Rs.6,39,59,620/- and the same was assessed under the provisions of Section 143 (3) read with Section 144C of the Act.4. The Assessing Officer (‘AO’) passed a draft assessment order under