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Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

Subject : Education

of doubts, it is hereby clarified that the provisions of sub-sections (1) and (3), 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.”]. … of reassessment under Section 148. ii. TOLA6 On 24 March 2020, the Central Government announced “a complete lockdown for the entire nation” for twenty-one days … of harmonious construction.......................................................... 66 E. Reading TOLA into the Income Tax Act ........................................................... 70 i. First proviso to Section 149(1) of the new regime ...................................... 70 ii. TOLA can extend the time limit till 31 June 2021 ........................................

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 … 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 any money, bullion, jewellery or other

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 … of Chapter XVII shall pay, within 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 after deduction are dealt with in … the obligation of the assessee to pay 4 [2003]. 264 ITR3205 [1984]. 149 ITR7037 | Pa ge advance tax is independent of the obligation of

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

(i) Section 33 Additional Commissioner or Joint Commissioner of Customs (i) Sub-section (5) of section 46; and (ii) Section 149 Deputy Commissioner or Assistant Commissioner of Customs and Central Excise (i) ….. (ii) ….. (iii) ….. (iv)….. (v) … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2nd May, 2012 260 [2024] 12 S.C.R. Digital Supreme Court Reports S.O. (E). - In

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : 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 … Appellate Tribunal (the Tribunal) against the 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 for customer claims in favor of

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : 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 … Appellate Tribunal (the Tribunal) against the 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 for customer claims in favor of

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : 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 … Appellate Tribunal (the Tribunal) against the 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 for customer claims in favor of

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : 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 … Appellate Tribunal (the Tribunal) against the 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 for customer claims in favor of

Thomas John vs the Commissioner of Central Excise

Court : Kerala

yards with the Bharat Petroleum Corporation Ltd. was exempted, however the petitioner registered under Section 69 of the Finance Act, 1994 and was allotted a registration No.ACNPJ8541QSD002 dated 05.06.2015 and thereafter, have been paying service tax for the … Finance (Department of Revenue) WP(C) NO. 19968 OF 2016 -10- Notification No.25/2012-Service Tax New Delhi, the 20th June, 2012G.S.R……..(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of … THIRUPUNITHURA, PIN 682306. BY ADVS.SRI.K.SASIKUMAR SRI.S.ARAVIND SRI.P.S.RAGHUKUMAR RESPONDENTS: 1 THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX(AUDIT) C R BUILDNG, I S PRESS ROAD, … EXHIBITS EXHIBIT P1 A TRUE COPY OF THE LETTER NO APR NO 149/ST/22/2015-16 DTD 4/12/2015 OF THE 6TH RESPONDENT EXHIBIT P2 A TRUE COPY OF

Energy Watchdog vs.union of India & Ors

Court : Delhi

Subject : Right to Information

Academicians/Directors of Department and Professors having more than 10 years teaching or research experience in the relevant domain finance, marketing, technology, human resources, or law. e.g. management, iv. Professionals of repute having more than 15 years of … Hospital in Delhi; contested elections to the Municipal Corporation of Delhi in 2012 on a ticket of the ruling party and that, between 2002 and … appeared on advance notice in the matter along with Mr. Sanjeev Narula, Central Government Standing Counsel on behalf of the respondent nos.1, 2 and 4. … any company.23. Our attention has been drawn by ld. Senior Counsels for both sides to the provisions of Section 149 of the Companies Act, 2013 which is concerned with the constitution of the Board of Directors of a