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Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. (4) The levy … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed

The Director of Income Tax (international Taxation Vs. Goodyear Tire a ...

Court : Delhi

Subject : 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

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 … of Calcutta High Court in the case of PIU Ghosh v. Deputy Commissioner of Income-Tax & Ors.: (2016) 386 ITR322 Supplemental to these contentions, the learned counsel has also argued that, in any case, the Finance (No.2)

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 w.e.f. 1.4.2005. Assuming that the provisions of Section 94(7) were not retrospective and only prospective in effect, those … Gain/loss Dividend Date Amount Date Amount Date AmountUnits of 24.3.00 80000000-------------------------------------------------------------------------------- 29.3.00Less 2376778 27.3.00 59055207.75 (18568014.25) 18212862.84Incentive 77623222 38. The learned counsel for the revenue argued that dividend of Rs. 4/- was not accounted for by the

The Timken Company 1835 Dueber Avenue Sw., Canton, Ohio – 44706 0 ...

Court : Authority for Advance Rulings

Subject : 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 … applicant, the following questions are formulated by the applicant for seeking advance ruling: “i). Whether the provisions of section 115JB of the Act relating to payment of Minimum Alternative Tax (“MAT”) are applicable only to domestic Indian

Commissioner of Income Tax Vs. Herbalife International India Pvt. Ltd.

Court : Delhi

Subject : 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 not … the Act is in the nature of a non-obstante provision, which overrides other provisions including Sections 30 to 38 of the Act. The expenditure allowable under Sections 30 to 38 of the Act in computing business income

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

or after 1st April, 2005. The date 1st April, 2005 is of some significance because by Finance (No.2) Act, 2004, w.e.f. 1st April 2005, section 80-IB(10) was substantially amended and clause (d) was inserted therein, that stipulates that … and not retrospective and hence cannot be applied for the period prior to April 1, 2005.” (emphasis supplied) 38. In fact, this judgment also concludes the argument of the Revenue that clause (d) of section 80-IB(10) inserted

Commissioner of Income-tax Vs. Krishan Lal Dua

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 131(1), 133(6), 142(2), 142A, 143(1), 147, 148, 153A, 260A and 269L; Wealth-tax Act, 1957 - Sections 16A, 37(1), 38 and 38A; Code of Civil Procedure (CPC) , 1908 - Sections 75 - Order 26, Rule 9

Reported in : [2005]277ITR477(P& H)

view of Section 142A which was added to the Act with effect from November 15, 1972, vide the Finance (No. 2) Act, 2004, the addition made by the Assessing Officer on the basis of the valuation report is liable to be … shall, for the purposes of dealing with such reference, have all the powers that he has under Section 38A of the Wealth-tax Act, 1957 (27 of 1957).(3) On receipt of the report from the Valuation Officer, the

Universities Superannuation Scheme Limited as Trustee of Universities ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

following proviso shall be inserted in clause (ii) of sub-section (I) of section 115AD by the Finance (No.2) Act, 2004, w.e.f. 1.4.2005: Provided that the amount of income-tax calculated on the income by way of short-term capital gains

In Re: Universities

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)194CTRAAR289

Tax Act, 1961 - Sections 45(1), 48, 112, 112(1), 115I, 115O, 115AD, 115AD(3) and 245(1); Finance Act, 1999; Finance (No. 2) Act, 2004; Securities Contracts (Regulation) Act, 1956 - Section 2Union of India v. A. Sanyasi Rao, Appeal (Tribunal)--PROCEDUREReversal of order