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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

Sanman Trade Impex Pvt. Ltd. Vs. State of Maharashtra and ors.

Court : Mumbai

Subject : Civil

Acts : Bombay Stamp Act, 1958 - Sections 47(5) and 48(1) - Schedule - Article 25; Bombay Stamp Rules, 1939 - Rule 21

Reported in : AIR2005Bom94; 2004(4)ALLMR650; 2005(1)BomCR181; 2005(1)MhLj1037

Matched in: Citation AIR2005Bom94; 2004(4)ALLMR650; 2005(1)BomCR181; 2005(1)MhLj1037

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 … The case of the applicant is that had it the option of computation under the second proviso to section 48 as against Section 115AD(3) of the Act, the capital loss would have worked out to INR 17,38,75,450/- and

Cairn Uk Holdings Limited Vs. Director of Income-tax

Court : Delhi

Subject : 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 … gain of US$ 85,584,251 in the hands of the petitioner, after applying the benefit under first proviso to Section 48 of the Income Tax Act, 1961 (Act, for short). The question raised relates to the rate of tax

Agricultural Produce Market Committee Vs. Biotor Industries Ltd. and a ...

Court : Supreme Court of India

Subject : Land Acquisition

Appeals.4. It is the case of the APMC that on 31.3.2004, the Director of APMC, Baroda and Rural Finance, Gujarat State, in exercise of the power vested in him under the Act, issued Notification including castor seeds … market area of APMC. The respondent-Company contested the said levy by filing Revision Application No.2 of 2005 under Section 48 of the Act before the State Government contending that castor seeds were brought into the market area of

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

The Finance Act, 2003 brought 8 new services within the ambit of service tax. Further, the Finance (No.2) Act, 2004 brought 13 new services under service tax which included reintroduction of service tax on 3 services and also … previous year in which such stock-in-trade is sold or otherwise transferred by him and, for the purposes of Section 48, the fair market value of the asset on the date of such conversion or treatment shall be deemed

Assistant Commissioner of Income Vs. Nalanda Housing Development Ltd.

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2005)98TTJ(Rajkot.)518

as reference to the Valuation Officer is concerned, Section 142A has been introduced in the statute book by Finance (No. 2) Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or … 18,931 sq. ft. During assessment proceedings, it was observed that the total built-up area for building A is 48,489 sq. ft. and for building B is 35,209 sq. ft. The Authorised Representative was asked as to what

Smt. Saraswati Devi Gehlot Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2008)304ITR354(Jodh.)

the DVO for determining the cost of construction, we find that this section has been inserted by the Finance (No. 2) Act, 2004, w.r.e.f. 15th Nov., 1972. Circular dt. 15th July, 2005 copy placed in the paper book, provides that the … stamp duty in respect of such transfer, the value so adopted or assessed shall, for the purposes of Section 48, is deemed to be the full value of the consideration received or accruing as a result of such

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

Toyo Engg. Corpn. ITA No.6600/M/02, cited by the assessee, has not considered the amendment made by Finance (No.2) Act, 2004 which has modified the amendment made by Finance Act, 2001 retrospectively. He relied on decision in 94 ITD … 1. The Ld. CIT(A)XXXI has erred in considering a tax rate of 48 percent for the purpose of determining the tax liability of the appellant. … in relation to the NMPT project and this amount was treated as income from its discontinued business Under Section 176(3A) of the IT Act, 1961, apart from certain other additions and disallowances. The appeal to the CIT(A)