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Deputy Commissioner of Vs. Shubham Industies

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2007)104ITD126Luck

a reference to a Valuation Officer under Section 55A of the Act and of a commission issued under Section 75 read with Order XXVI Rule 9 of the Code are different.4. The Finance (No. 2) Act, 2004 with … Officer under Section 142A of the Act. The Section 142A of the Act, which has been inserted by Finance (No. 2) Act, 2004 reads as under: 142A. (1) For the purposes of making an assessment or reassessment under this Act, where

Deputy Commissioner of Income Tax Vs. Shubham Industries

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2007)106TTJLuck34

a reference to a Valuation Officer under Section 55A of the Act and of a commission issued under Section 75 r/w Order XXVI Rule 9 of the Code are different.4. The Finance (No. 2) Act, 2004 with retrospective … AO under Section 142A of the Act. The Section 142A of the Act, which has been inserted by Finance (No. 2) Act, 2004, reads as under: 142A. Estimate by Valuation Officer in certain cases.(1) For the purposes of making an assessment

Dy. Cit(A) Vs. Subham Industries

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

a reference to a Valuation Officer Under Section 55A of the Act and of a commission issued Under Section 75 read with order XXVI Rule 9 of the Code are different.4. The Finance (No. 2) Act 2004 with … case, in view of the newly inserted provisions of Section 142A with retrospective effect from 15.11.1972 by the Finance (No. 2) Act, 2004, the order dated 9^thNovember, 2004, passed in I.T.A. Nos. 1399 & 1400/Alld/1998 should not be recalled as held

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

Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT233Tri(Mum.)bai

Matched in: Citation (2004)(166)ELT233Tri(Mum.)bai

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 … of reference to a Valuation Officer, under Section 55A of the Act and of a commission issued under Section 75 read with Order XXVI, Rule 9, of the Code are different, It is not, therefore, a case of

thermax Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)12STT89

services rendered by them. They refer to Clause (viii) of Explanation 1 to Section 67 as inserted by Finance (No. 2) Act, 2004 with effect from September 10, 2004, according to which the amount of interest collected is outside the ambit … for the period from July 16, 2001 to March 31, 2004. The Assistant Commissioner also levied interest under Section 75 of the said Act and also imposed penalties under Sections 76, 77 and 78 of the said Act.

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 … nullity." Relying upon the judgment of Honble Supreme Court in the case of CIT v.India Discount Co. Ltd., 75 ITR 191 (SC), the learned assessing officer held that dividend received in respect of shares purchased on cum-dividend

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 … Relying upon the judgment of Hon'ble Supreme Court in the case of CIT v. India Discount Co. Ltd., 75 ITR 191 (SC), the learned Assessing Officer held that dividend received in respect of shares purchased on cum-dividend

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 … 2 of 5 Interest at the appropriate rate on the above amounts is also chargeable from them under Section 75 of the Act on the aforesaid amount till the date of payment of the service tax; I confirm