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The Commissioner of Income Tax And#8211; 10 Vs. M/S. Indian Oil Corpor ...
Mumbai
Sep-12-2012
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 … 143 - Assessment - …....................................................................... (4) Where a regular assessment under sub section (3) of this section or section 144 is made,- a) any tax or interest paid by the assessee under sub-section (1) shall be deemed to
Tag this Judgment! AI Brief & AskM/S Vodafone Mobile Services Ltd vs.asst. Commissioner of Income–tax ...
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 … House of Parliament.]. issued, be is (4) Where a regular assessment under sub-section (3) of this section or section 144 is made,- (a) any tax or interest paid by the assessee under sub-section (1) shall be deemed to
Tag this Judgment! AI Brief & AskM/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...
Kolkata
Aug-12-2016
Direct Taxation
which is not contemplated by the Income Tax Act. The surcharge and cess have been imposed by the Finance Act and, therefore do not amount to income tax. He then drew our attention to section 115JAA. He relied … was at the relevant period of time which reads as follows:“Where any Central Act enacts that income-tax shall be charged for any assessment year at … year. (6) Where as a result of an order under sub-section (1) of subsection (3) of section 143, section 144, section 147, section 154, section 155, sub-section (4) of section 245D, section 250, section 254, section 260, section … up to the assessment year 2011-12. It is only for the year 2012-13 that the form was changed, which reads as follows:1 2 Computation of
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Dr. Amrit Lal Mangal Vs. Union of India
Punjab and Haryana
Aug-14-2015
Direct Taxation
the provisions of Section 234E of the Income Tax Act, 1961 (in short "the Act") as incorporated vide Finance Act, 2012. Further, prayer has been made for quashing the assessment orders (Annexure P-2 Colly) passed under Section 200A read … India (Firm) v. CIT [2008] 300 ITR 403/169 Taxman 328 (SC); (iv) Bidhannagar (Salt Lake) Welfare Association v. Central Valuation Board AIR 2007 SC 2276; (v) Raja Jagannath Baksh Singh v. State of U.P. AIR 1962 SC … Court in Lakshminirman Bangalore (P.) Ltd. v. Dy. CIT [2015] 60 taxmann.com 144. 6. After hearing learned counsel for parties, we do not find any
Tag this Judgment! AI Brief & AskDell India Pvt Ltd. Vs. Joint Commissioner of Income Tax, Large Tax Pa ...
Karnataka
Sep-02-2015
Service Tax
the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012. … or mercantile system of accounting regularly employed by the assessee. (2) The Central Government may notify in the Official Gazette from time to time accounting … been regularly followed by the assessee, the Assessing Officer may make an assessment in the manner provided in section 144. S.145A: Method of accounting in certain cases Notwithstanding anything to the contrary contained in section 145 “ (a)
Tag this Judgment! AI Brief & AskDell India Pvt Ltd Vs. The Joint Commissioner of Income Tax
Karnataka
Sep-02-2015
Land Acquisition
the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be the proceedings under 20 applicable for any assessment year beginning on or before the 1st … or mercantile system of accounting regularly employed by the assessee. (2) The Central Government may notify in the Official Gazette from time to time accounting … been regularly followed by the assessee, the Assessing Officer may make an assessment in the manner provided in section 144. S.145A: Method of accounting in certain cases Notwithstanding anything to the contrary contained in section 145 - (a)
Tag this Judgment! AI Brief & AskAssistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...
Supreme Court of India
Oct-19-2022
Land Acquisition
Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … the taxable territories to charitable purposes which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it shall not be included in the … .................................................................... 142 C. Statutory regulators ................................................................................................................................ 143 D. Trade promotion bodies .......................................................................................................................... 144 E. Non-statutory bodies ............................................................................................................................... 144 F. Sports associations.................................................................................................................................. 145 G. Private Trusts … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Central-1, New Delhi Vs. Shailendra Mahto
Delhi
Nov-11-2014
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 … by the aggregate of the losses of such previous years, determined,- (a) where assessments under Section 143 or Section 144 or Section 147 have been concluded prior to the date of commencement of the search or the date … 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 &
Tag this Judgment! AI Brief & AskThe Chamber of Tax Consultants & Anr vs.union of India & Ors
Delhi
Nov-08-2017
Land Acquisition
examine the changes to Section 145 of the Act.10. Section 145 of the Act was substituted by the Finance Act, 1995 (FA) with effect from 1st April 1997. In terms of the said amendments, an Assessee had to … AS notified under the Act". By a Press Release dated 26th October 2012, the CBDT issued the Final report of the Committee and sought for … of: (i) the notification No.87/2016 dated 29th September 2016 issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of WP (C) … their correctness or completeness. In such an event the AO can resort to a 'best judgment assessment' under Section 144 of the Act. In order, therefore to appreciate the significance of the changes sought to be introduced by
Tag this Judgment! AI Brief & AskContainer Tea and Commodities, Represented by Its Partner Vs. Commissi ...
Chennai
Dec-13-2012
Service Tax
an order passed by the Commissioner of Customs and Central Excise, Salem under the provisions of Service Tax, Finance Act 1994. A show-cause notice was issued stating as follows:- "02.07. On analytical study of activities of CTandC, it … goods produced by their clients are squarely fall under the category of "Business Auxiliary Service" in terms of Section 65(19) of Finance Act, 1994, a taxable service. The service provider i.e., CTandC had neither followed the service
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