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Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

from 2006-07. We, however, do not subscribe to the view so canvassed by the assessee. The Finance (No.2) Act 2004 has brought an amendment in Section 40 of the Act making it applicable w.e.f. 01/04/2004 (sic)8. Since this … the last month of the previous year, on or before the due date specified in sub-section (1) of section 139; or (B) in any other case, on or before the last day of the previous year: Provided that

Commissioner of Income Tax vs.bhanot Construction & Housing Limite ...

Court : Delhi

Subject : Direct Taxation

from 01.04.2005 which is the date from which sub clause (ia) of section 40(a) was inserted by Finance act, 2004. In fact by treating the above legislation as declaratory and therefore retrospective, it is the intention of the … the words- “ has not been paid on or before the due date specified in subsection (1) to Section 139” to Section 40(a)(ia) vide Finance Act, 2010 with effect from 1st April, 2010 should be given retrospective effect … NEW DELHI + INCOME TAX APPEAL No.603/2018 Reserved on :28. h August, 2018 Date of decision:17. h January, 2019 COMMISSIONER OF INCOME TAX ..... Appellant

M/S. Yash Developers, Mumbai Vs. Department of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

clause (d) of section 80IB(10) of the Act which has been inserted with effect from 1.4.2005 by the Finance (No.2) Act,2004. It is relevant to state that in respect of assessment year 2008-09, the AO has also … section 80AC specifically provides that no deduction shall be allowed unless return is furnished within time limit of section 139(1). IV. on the facts and in the circumstances of the case and in law, whether the Ld. CIT(A)

Commissioner of Income-tax-I Vs. Ansal Land Mark Township (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

1st April, 2005, being the date from which sub clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004." 14. The Court is of the view that the above reasoning of the Agra Bench of ITAT as … in default in respect of such tax if such resident- (i) has furnished his return of income under section 139; (ii) has taken into account such sum for computing income in such return of income; and (iii) has

Laukik Developers Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2007)105ITD657(Mum.)

the Act. Both the assessee and the Revenue stated before us that the amendment brought by Finance No.(2) Act, 2004 with effect from 01 04.05 introducing sub clause(d) in the provision of Section 80-IB(10) shall have no application … Mumbai and Thane both. He referred to the various other provisions such as Section 80 IB(7), Section 54-G, Section 139 of the Act where the municipal jurisdiction of municipal corporation of Mumbai has been referred to instead of

Director of Income Tax (international Taxation) Vs. Balaji Shipping Uk ...

Court : Mumbai

Subject : Direct Taxation

to it in section 115VB. 45. Section 115VB falls under Chapter XII-G, which was inserted by Finance (No.2) Act, 2004 with effect from 1.4.2005. The present appeal however, relates to the period prior thereto viz. AY 2001-2002. Mr.Kaka … to Article 9(1) of the India -U.K. DTAA. (C) This brings us to the following commentary at pages 139 and 140 of the publication on the Model Tax Convention relied upon by Mr.Kaka. “COMMENTARY ON ARTICLE 8

Director of Income Tax (international Taxation) Vs. Balaji Shipping Uk ...

Court : Mumbai

Subject : Direct Taxation

to it in section 115VB. 45. Section 115VB falls under Chapter XII-G, which was inserted by Finance (No.2) Act, 2004 with effect from 1.4.2005. The present appeal however, relates to the period prior thereto viz. AY 2001-2002. Mr.Kaka … to Article 9(1) of the India -U.K. DTAA. (C) This brings us to the following commentary at pages 139 and 140 of the publication on the Model Tax Convention relied upon by Mr.Kaka. “COMMENTARY ON ARTICLE 8

Mubarak Trading Co. Vs. the Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1), 139(4), 139(5), 142(1), 142(2A), 143(1), 143(2), 143(3), 144, 144(1), 147, 148, 184(5), 185, 260A and 263; Finance Act, 2003 - Sections 184(5)

Reported in : (2009)222CTR(Ker)194; 2008(2)KLJ647; 2008(3)KLT813

Court in I.T.A.No. 4 of 2004 dated 20-2-2004 and also paragraph 66 of the Explanatory Note to the Finance Act, 2003, by which Section 184(5) was amended with effect from 1-4-2004 and contended that in order to … view of admitted failure of the appellant to file return under Sub-section (1), or (4) or (5) of Section 139, the appellant is entitled to be assessed in the status of a 'firm' or has to be assessed

Commissioner of Central Excise and S.T., Vadodara Vs. M/S. Banco Produ ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

be charged, would not include education cess and SandH cess under Section 94 of Finance Act, 2004 and Section 139 of Finance Act, 2007. In other words, the education cess and SandH cess would be chargeable only once … being in force, this aggregate of duties of customs on which education cess under Section 93 of Finance Act, 2004 ad SandH cess under Section 138 of Finance Act, 2007 is to be charged, would not include education … Tribunal in the case of Sarla Performance Fibers Limited vs. CCE, Vapi 2010 (253) ELT 203 held in favour of the assessee. The respondent is

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

was introduced with effect from 1 st April, 2005 by Finance (No.2), 2004 Bill. Explaining the rationale behind insertion of the said Section, the Memorandum … The assessee was asked to explain why disallowance should not be made under Section 40(a)(ia) as amended by Finance Act, 2008 with retrospective effect from 1st April, 2005. The assessee filed written submissions that they had not … the last month of the previous year, on or before the due date specified in sub-section (1) of section 139; or (B) in any other case, on or before the last day of the previous year; Provided that … NEW DELHI + INCOME TAX APPEAL No.65/2013 Date of decision:1. t July, 2013 COMMISSIONER OF INCOME TAX -XIII ..... Appellant Through Mr. N.P. Sahni, Sr.