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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 … was amended by the Finance (No.2) Act, 2014. 16 This proviso was inserted by Act No.23 of 2012. 54 last month of previous year; and observed in paragraph 18 that the said amendment of the year 2008

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 … date is annexed to this synopsis." The learned special counsel for the revenue referred to pages 33 to 54 of the departments paper book indicating the financial position of various mutual funds and how the dividends were

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 … is annexed to this synopsis." 36. The learned special counsel for the revenue referred to pages 33 to 54 of the department's paper book indicating the financial position of various mutual funds and how the dividends were

M/S Kanika Exports vs Union of India & Ors.

Court : Delhi

Subject : Land Acquisition

titled ‘M/s Babasaheb Keda Shetkari Sahakari Soot Girni limited vs. The State of Maharashtra through its Principal Secretary Finance & Ors.’ to contend that the said decision is squarely applicable to the present case. It is submitted … * IN THE HIGH COURT OF DELHI AT NEW DELHIReserved on: 20th December, 2025 Pronounced on: 18th April, 2026 Uploaded on: 18th April, 2026 … The grievance of the Petitioner is that both the Adjudicating Authorityas also the Appellate Authority have not applied Section 54(3) of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act’), which specifically deals with unutilised ITC,

M/S Malik Seasoning and Spices Private Limited vs Commissioner of Good ...

Court : Delhi

Subject : Land Acquisition

titled ‘M/s Babasaheb Keda Shetkari Sahakari Soot Girni limited vs. The State of Maharashtra through its Principal Secretary Finance & Ors.’ to contend that the said decision is squarely applicable to the present case. It is submitted … * IN THE HIGH COURT OF DELHI AT NEW DELHIReserved on: 20th December, 2025 Pronounced on: 18th April, 2026 Uploaded on: 18th April, 2026 … The grievance of the Petitioner is that both the Adjudicating Authorityas also the Appellate Authority have not applied Section 54(3) of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act’), which specifically deals with unutilised ITC,

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 … Legislature being competent to legislate only under Schedule VII List II Entry 54 to the Constitution the expression “sale of goods” bears the same meaning … 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,

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

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 … of 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

Guru Rao and Another Vs. the State of Karnataka, by Its Secretary to D ...

Court : Karnataka Dharwad

Subject : Land Acquisition

an agricultural land. There is no bar for deducting 10% of interest towards tax at source. 7. The Finance (No.2)Act, 2004 inserted Section 194LA w.e.f. 1.10.2004, which is as under: “194LA: Payment of compensation on acquisition of … 18 of the Act. The Reference Court enhanced the compensation. The petitioners filed appeal before this Court under Section 54 of the Act seeking further enhancement of the compensation. 3. It is an admitted fact this Court awarded

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 … the property at Rs. 47,86,849 whereas the value of this property was shown by the assessee at Rs. 54,26,804. On being called upon to explain the difference, the assessee stated that she had maintained complete books of