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The Director of Income Tax (international Taxation Vs. Goodyear Tire a ...
Delhi
Feb-27-2013
Education
income-tax in view of the specific provisions of section 10(38) read with Chapter VII of the Finance (No.2) Act, 2004 . We may point out that Chapter VII of the said Finance (No.2) Act, 2004 pertains to securities … order dated 02.05.2011 given by the Authority for Advance Rulings (A.A.R). The crux of the matter is that 74% shares of Goodyear India Limited were held by a USA company by the name of Goodyear Tire &
Tag this Judgment! AI Brief & AskCommissioner of Income Tax - Ii Vs. M/S Multiplex Capital Ltd.
Delhi
May-17-2013
Direct Taxation
transaction tax shall have the same meanings respectively assigned to them under Chapter VII of the Finance (No.2) Act, 2004.'' 8. Minimum Alternate Tax (MAT) scheme was introduced by inserting section 115J in the Act by the Finance … at least 15 percent of its book profit. This measure will yield a revenue gain of approximately Rs 75 crores.'' The MAT scheme was improvised further and section 115JB was introduced in the Act by the Finance
Tag this Judgment! AI Brief & AskCommissioner of Income Tax - Ii Vs. M/S Mbl and Co. Ltd
Delhi
May-17-2013
Direct Taxation
transaction tax shall have the same meanings respectively assigned to them under Chapter VII of the Finance (No.2) Act, 2004.'' 8. Minimum Alternate Tax (MAT) scheme was introduced by inserting section 115J in the Act by the Finance … at least 15 percent of its book profit. This measure will yield a revenue gain of approximately Rs 75 crores.'' The MAT scheme was improvised further and section 115JB was introduced in the Act by the Finance
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Commissioner of Income Tax Vs. Herbalife International India Pvt. Ltd.
Delhi
May-13-2016
Direct Taxation
payment made to residents and non-residents have to be the same. (b) Prior to its amendment by the Finance (No. 2) Act, 2004 Section 40 (a) (i) of the Act provided for disallowance of payments made to non-residents where tax is … under this Act, which is payable outside India, on which tax has not been paid or deducted under Chapter XVII-B: Provided that where in respect of any such sum, tax has been paid or deducted under Chapter … background facts are that the Assessee, which is the Indian ITA No. 7/2007 subsidiary of Herbalife International Inc. ( HII ), USA, carries on business
Tag this Judgment! AI Brief & AskThe Timken Company 1835 Dueber Avenue Sw., Canton, Ohio â 44706 0 ...
Authority for Advance Rulings
Jul-23-2010
Direct Taxation
or unit is entered into on or after the date on which Chapter VII of the Finance (No.2) Act, 2004 comes into force; and (b) such transaction is chargeable to securities transaction tax under that Chapter : [Provided … domestic companies. Thus, Government has recognized that section 115JB is not applicable to foreign companies. CBDT Circular No. 794 dated 9th August 2000(supra) explaining the newly introduced provisions of section 115JB, reads as follows: âThe new provisions
Tag this Judgment! AI Brief & AskCairn Uk Holdings Limited Vs. Director of Income-tax
Delhi
Oct-07-2013
Land Acquisition
respect of any sum paid on account of securities transaction tax under Chapter VII of the Finance (No.2) Act, 2004. Explanation.-For the purposes of this section,- (i) ―foreign currency‖ and ―Indian currency‖ shall have the meanings respectively assigned … is accordingly disposed of. There will be no order as to costs.-.sd(SANJIV KHANNA) JUDGE -sd(SANJEEV SACHDEVA) JUDGE October 7th, 2013 VKR/kkb
Tag this Judgment! AI Brief & AskM/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati
Supreme Court of India
Nov-10-2017
Land Acquisition
respect of specified goods, wholly or partly.7) As mentioned above, the Parliament levied Education Cess by Finance (No.2) Act, 2004. Chapter VI of the said Finance Act deals with Education Cess. Sections 91 to 93 thereof are relevant and
Tag this Judgment! AI Brief & AskYfc Projects P.Ltd. Vs. Uoi
Delhi
Jan-09-2014
Service Tax
dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … as unconstitutional and also quashing of clarification given through Instruction No.C.No.IV/16/56/07/STC dated 7-11-2007 (at Annexure P-3) and under Reference Code No.097.03/04.01.08 of the Circular No.98/1/2008-ST,
Tag this Judgment! AI Brief & AskVistar Constructions (P) Ltd Vs. Uoi
Delhi
Jan-09-2014
Service Tax
dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … as unconstitutional and also quashing of clarification given through Instruction No.C.No.IV/16/56/07/STC dated 7-11-2007 (at Annexure P-3) and under Reference Code No.097.03/04.01.08 of the Circular No.98/1/2008-ST,
Tag this Judgment! AI Brief & AskSkyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors
Delhi
Jan-09-2014
Service Tax
dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … as unconstitutional and also quashing of clarification given through Instruction No.C.No.IV/16/56/07/STC dated 7-11-2007 (at Annexure P-3) and under Reference Code No.097.03/04.01.08 of the Circular No.98/1/2008-ST,
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