Advanced Search Results

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 … being not relevant for the present purpose. 14 The expressions “rent, royalty” were inserted in the year 2006. 52 such sum shall be allowed as a deduction in computing the income of the previous year in which

Commissioner of Custom, Icd, New Delhi Vs. M/S. Chandra Prabhu Interna ...

Court : Delhi

Subject : Land Acquisition

refunds under Section 27 also applicable to anti-dumping duty), was CUSTOM. A. 3/2013 Page 5 inserted by Finance Act, 2004, and that the amendment thereto by Finance Act, 2009 applicable retrospectively with effect from 01.01.1995 will apply in … the respondent (hereafter “the assessee”) paid anti-dumping duty under protest CUSTOM. A. 3/2013 Page 1 in respect of 27 bills of entry under Customs Tariff Heading No.390390 (under the Customs Tariff Act - hereafter “CTA”) for import

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned … learned Senior Counsel, however, fairly brought to our notice the provisions contained in the Orissa Value Added Tax Act, 2004, in particular Rule 6 and the Appendix, to show that by virtue of the said Act in the … of Tamil Nadu and Ors. … Respondents WITH Writ Petition (Civil) Nos. 298/2005, 487/2005, 528/2005, 67/2006, 511/2006, 75/2007, 519/2008, 531/2008, 548/2008, 569/2008, 186/2009, 23/2010, 62/2010, … Nadu and Ors. … Respondents WITH Writ Petition (Civil) Nos. 298/2005, 487/2005, 528/2005, 67/2006, 511/2006, 75/2007, 519/2008, 531/2008, 548/2008, 569/2008, 186/2009, 23/2010, 62/2010, 232/2010, 279/2010,

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 … the basis of the report of the DVO. (i) Nishant Housing Development (P) Ltd. v. Asstt. CAT (1995) 52 ITD 103 (Pat) 27. The case law is. therefore, overwhelmingly in favour of the assessee that the cost

Piu Ghosh Vs. Deputy Commissioner of Income Tax, Circle52 and Ors.

Court : Kolkata

Subject : Direct Taxation

1961 in the present case pertaining to Assessment Year 2005-06 when the provisions were substituted by the Finance Act, 2004 with effect from April 1,2005 ?.” The Finance (No.2) Act,2004, No.23 of 2004 got Presidential assent on 10th … otherwise provided. Clause (ia) was added to Section 40 by Section 11 of the aforesaid Finance Act of 2004. Section 11 provides that the law shall be deemed to come into effect on 1st April, 2005. He contended

Hanemp Properties Pvt. Ltd. Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)101ITD19(Delhi)

be bad in law, in view of the provisions of Section 142A of the Act inserted by the Finance (No. 2) Act, 2004 with retrospective effect from 15.11.1972.11. We are now left with the argument of the learned Counsel for the … value on the date of the transfer. It was pointed out by the Bench that Sub-section (1) of Section 52 did not deal with income to accrue or to be received, which in fact never accrued and was

R. Rajagopal Member-I, Appellate Authority Income Tax Department Vs. S ...

Court : Chennai

Subject : Land Acquisition

- 1998" (hereinafter referred to as The Scheme) in exercise of powers conferred under Chapter IV of the Finance (No.2) Act, 1998. Therefore, without prejudice to the appeal preferred, the Vendor has chosen to avail the benefit … (Prayer: Crl.R.C. No. 967 of 2004:- Criminal Revision Case filed under Section 397 and 401 of Criminal Procedure Code praying to call for the

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 … supplied in hotels and restaurants, the deeming fiction of sub-clause (f) being 52 introduced only to get over certain judgments of this Court. In K. … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

Banswara Syntex Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Reported in : RLW2007(4)Raj2995

Government in that regard and there being no earlier Notification providing rebate on Education Cess payable under Finance Act, 2004, no rebate was available in respect of Education Cess paid by any manufacturer in respect of export of … Finance Act, 1994 which came into effect w.e.f. 9/7/2004 in terms of Sections 91, 92 and 93 of the said Act of 1994.3. The petitioner … Counsel for the parties.2. The petitioner has challenged the order of revisional authority annexure 5 dated 31st July 2006 withdrawing the claim to rebate on exports of goods manufactured by the petitioner relating to education cess payable

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Gazette of India on 27th September 2012 whereby, in exercise of powers conferred by sub-section (2) of Section 52 of the Act, the Central Government has directed that the power exercisable by it “under Section 11-A for … act; the courts’ discretion not to provide a remedy to make an order would serve no practical purpose; financial implications of the remedy, etc. are to be taken into consideration. Referring to the relief aspect, in Stephen