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Bausch and Lomb Eyecare (India) Pvt. Ltd. and Another Vs. The Addition ...
Delhi
Dec-23-2015
Land Acquisition
the Assessing Officer, having regard to retrospective amendment to Section 92CA of the Income Tax Act, 1961 by Finance Act, 2012. (ii) Whether AMP Expenses incurred by the assessee in India can be treated and categorized as an international … report of the BandL Group free of cost. The issue 7. The central issue that arises in the present case is whether the advertising, marketing … transaction. Set off of transactions segregated as a single transaction is just and equitable and not prohibited by Section 92(3). Set-off is also recognized by international tax experts and commentaries. (x) Segregation of bundled transactions shall be done
Tag this Judgment! AI Brief & AskM/S. McKinsey Knowledge Centre India Pvt. Ltd. Vs.pr. Commissioner of ...
Delhi
Aug-09-2018
Land Acquisition
substantiate this point, the Assessee highlighted the amendment brought under Explanation to section 92B of the Act vide Finance Act, 2012, w.e.f. 01.04.2012 whereby clause (c) of the Explanation (i) to section 92B of the Act recognizes „capital financing‟ … purpose of introducing provisions relating to transfer pricing adjustment in the Act. By virtue of Finance Act, 2001, Section 92 of the Act was substituted by Sections 92 to 92F of the Act with effect from 1st April, … submitted that the definition of BPO services has been provided by the Central Board of Direct Taxes by Notification dated 18.09.2013 under Rule 10TA of
Tag this Judgment! AI Brief & AskC.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...
Supreme Court of India
May-19-2022
Service Tax
Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against … Dated 23.04.2012; (for the period October 2006 - March 2011), 19.10.2012 (for the period April 2011 to March 2012), 07.05.2014 & 26.11.2015 (for the period April 2012 to September 2014). 4 Order-in-Original No.29/2013-14 dated 03.03.2014 and No.30/2013-14 … SYSTEMS PVT LTD. ...RESPONDENT(S) JUDGMENT S. RAVINDRA BHAT, J.1. The Commissioner of Central Excise and Service Tax (hereafter variously described as “the revenue” or “the … revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in
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Honda Siel Power Products Limited Vs. Deputy Commissioner of Income Ta ...
Delhi
Dec-23-2015
Direct Taxation
the Assessing Officer, having regard to retrospective amendment to Section 92CA of the Income Tax Act, 1961 by Finance Act, 2012. (ii) Whether AMP Expenses incurred by the assessee in India can be treated and categorized as an international … against the Revenue. Question (ii): Existence of an international transaction 24. The central question which arises in the present case is question (ii), which is … transaction. Set off of transactions segregated as a single transaction is just and equitable and not prohibited by Section 92(3). Set-off is also recognized by international tax experts and commentaries. (x) Segregation of bundled transactions shall be done
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 … expansion of the institution, was also referred to. 91 (1991) 188 ITR57(SC) 92 (1997) 3 SCC34693 (1997) 4 SCC72494 (2003) 259 ITR280(SC) 51 83. Learned … 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 & AskVodafone South Limited and Another Vs. the Deputy Director of Income T ...
Karnataka
Mar-20-2014
Education
dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … of Municipal Corporation of Delhi vs. C.L.Batra in (1994) 121 CTR (SC) 92, it was observed interim orders like stay should not be granted in
Tag this Judgment! AI Brief & AskM/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...
Karnataka
Jun-12-2015
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. … 31A. (1) Every person responsible for deduction of tax under Chapter XVII-B, 92 shall, in accordance with the provisions of sub-section (3) of Section 200, … (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
Tag this Judgment! AI Brief & AskVodafone South Limited and Another Vs. the Deputy Director of Income T ...
Karnataka
Mar-20-2014
Education
dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … of Municipal Corporation of Delhi vs. C.L.Batra in (1994) 121 CTR (SC) 92, it was observed interim orders like stay should not be granted in
Tag this Judgment! AI Brief & AskM/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...
Karnataka
Jun-12-2015
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 … 31A. (1) Every person responsible for deduction of tax under Chapter XVII-B, 92 shall, in accordance with the provisions of sub-section (3) of Section 200,
Tag this Judgment! AI Brief & AskVijay Madanlal Choudhary Vs. Union Of India
Supreme Court of India
Jul-27-2022
Land Acquisition
twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … legal deficiency as pointed out by FATF and to make it globally compliant, the Prevention of Money-Laundering (Amendment) Act, 2012 amended Section 3 to include these activities. In support of his argument, learned Solicitor General draws our attention … certain provisions of the other statutes including the Customs Act, 19624, the Central Goods and Services Tax Act, 20175, the Companies Act, 20136, the Prevention … link between the proceeds of crime and Section 3 offence was also 92 For short, “POTA” 64 highlighted. It was submitted that the Special Court
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