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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 … not been paid on or before the due date specified in sub-section (1) of section 139: *** *** 53 Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or

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 … v. Burmah Oil Co. Ltd. 1982 STC 30 (HL) and Furniss v. Dawson 1984 1 All England Reporter 530 (HL) added new dimension to the legal interpretation of the tax avoidance transactions. The contents and the nature

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 with effect from 1-4-2005. Assuming that the provisions of section 94(7) were not retrospective and only prospective in … v. Burmah Oil Co. Ltd. 1982 STC 30 (HL) and Furniss v. Dawson 1984 1 All England Reporter 530 (HL) added new dimension to the legal interpretation of the tax avoidance transactions. The contents and the nature

N & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...

Court : Delhi

Subject : Service Tax

the amount of service tax shown in para 70.1 against them under Section 95 of the Finance (No.2) Act, 2004 read with Section 66 of the Act; I confirm the demand of SHEC amounting to Rs.29,370/- (Rupees twenty

Ashok Leyland Finance Ltd. Vs. the Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2008)114TTJ(Chennai)865

given power to refer the matter to the DVO in certain cases. This provision was inserted by the Finance (No. 2) Act, 2004 with retrospective effect from 15-11-1972. The learned Judicial Member did not make any comment on this aspect whereas … assessee preferred appeal there against.It was alleged before the Commissioner (Appeals) that the prescription of Explanation 4A to Section 43(1) cannot be invoked as it was made applicable with effect from 1-10-1996 only. The prescription of Explanation

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 … AO has, therefore, not allowed the said expenses. 12. The AO has also disallowed the claim of Rs. 53,63,731/- on account of lease hold improvements made by the Assessee during the AY in question although the amount

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 … Hotel and Restaurant Associations of India v. Union of India and Ors. 53 (2018) 2 SCC97 this Court referred to the reason for the enactment … 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,

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

Rallis India Ltd. Vs. Commissioner of Income-tax (Appeals)- XXI, Mumba ...

Court : Mumbai

Subject : Direct Taxation

to make a reference to a Valuation Officer is Section 142-A of the Act introduced by Finance (No.2) Act 2004 with retrospective effect 15th November, 1972. Section 142-A of the Act deals with determination of the FMV of … and has failed to do as held by the Apex Court in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225. Thus, in this case, even according to the Petitioner, the Assessing Officer could make a reference