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Shree Choudhary Transport Co. Vs. Income Tax Officer
Supreme Court of India
Jul-29-2020
Direct Taxation
2005-06 but 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 … to a contractor or subcontractor for carrying out any work on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid during the previous … the appellant?. Relevant factual and background aspects; the impugned order of assessment 3. In a brief outline of the relevant factual aspects, it could be
Tag this Judgment! AI Brief & AskVijay Madanlal Choudhary Vs. Union Of India
Supreme Court of India
Jul-27-2022
Land Acquisition
to be ‘or’ by the Explanation that has been brought about by way of the amendment made vide Finance (No.2) Act, 2019. It has been submitted that such an act would also be unconstitutional, as being enlarging … whittled down by various amendments over the years. It has been submitted that by way of amendments in 2009, proviso have been added to Sections 5 and 17, which have diluted certain safeguards. Further, it is submitted … under Section 160. The same distinction is absent under the PMLA. Further, Chapter XII of the Cr.P.C. is not being followed by the ED and, … NO(S). 9360 OF2018 SPECIAL LEAVE PETITION (CRIMINAL) NO............OF2022(@ DIARY NO(S). 9365 OF2018 3 SPECIAL LEAVE PETITION (CRIMINAL) NO............OF2022(@ DIARY NO(S). 17000 OF2018 SPECIAL LEAVE PETITION
Tag this Judgment! AI Brief & AskWhirlpool of India Limited and anr Vs. Uoi and ors
Delhi
Feb-28-2013
Direct Taxation
of the amendment made to Section 115 JB of the Income Tax Act, 1961 by the Finance (No.2) Act, 2009 by insertion of clause (i) to Explanation 1 with retrospective effect from 01.04.2001.2. The petitioner is a public … 115JB can hardly fit into this We have earlier referred to the raison detre of the introduction of Chapter XII B which is titled Special provision relating to certain companies. This Chapter was introduced into the Act … by whatever name called [, other than a reserve specified under section 33AC ]; or (c) the amount or amounts set aside to provisions made
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R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...
Chennai
Jun-13-2016
Land Acquisition
to the Commissioner of Central Excise immediately before the commencement of clause (C) of section 112 of the Finance (No. 2) Act, 2009, shall continue to be dealt with by the Commissioner of Central Excise as if this section had not … Hon'ble Apex Court held as follows: 18) In the earlier part of our order, we have adverted to Chapter VIA of the Act which provides appeals and revisions to various authorities. Though the Parliament has specifically provided … with applicable interest determined is paid along with the reduced penalty, within 30 days from the date of receipt of the order, in terms of
Tag this Judgment! AI Brief & AskState of West Bengal Vs. Calcutta Club Limited
Supreme Court of India
Oct-03-2019
Service Tax
of taxable service. Further, the Finance Act, 2008 w.e.f. 16-5-2008, introduced 6 new services. Further, the Finance (No.2) Act, 2009 w.e.f. 1-9-2009 introduced 3 new services. Likewise, the Finance Act, 2010 w.e.f. 1-7-2010 vide Notification No.24/2010-ST, dated 22-6-2010 … Report, which deliberated on the subject matter of Article 366(29-A), dealt with sales by associations to members under Chapter 1-D. of the Report. It began by referring to Enfield India Ltd. (supra) and then referred to Young
Tag this Judgment! AI Brief & AskAssistant Commissioner of Income Tax (International Taxation) & Ot ...
Supreme Court of India
Aug-08-2025
[2025] 8 S.C.R. 1574
v. Safari Retreats Private Limited [2024] 10 SCR 793 : (2025) 2 SCC 523; RBI v. Peerless General Finance and Investment Co. Ltd. [1987] 2 SCR 1 : (1987) 1 SCC 424; Central India Spg., Wvg. & … of the Income Tax Act is a relatively new provision, introduced in 2009. Both these provisions have a common salutary objective in mind, which aims … Act, relates to passing of any order-(a) for imposition of penalty under Chapter XXI of the Income-tax Act, -(i) the 29th day of June, 2021 … questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income Tax Act, 1961. The question for consideration was on the applicability of Section 153 to a proceeding under Section 144C
Tag this Judgment! AI Brief & AskAll India Union Bank Officers and Others Vs. Union of India, rep. by i ...
Chennai
Apr-20-2016
Education
chargeable to tax under Chapter XII-H) as may be prescribed. 7. But, by the amendment under Finance (No.2) Act, 2009, three items under Clauses (vi), (vii) and (viii) were substituted for the existing Clause (vi). In other words, … are unconstitutional, ultra vires and null and void (WP.No.10054 of 2008) (vii) Writ of Declaration declaring that Rule 3(7)(i) of the Income Tax Rules and also Circular dated 5.2.2009 issued by the 4th respondent are unconstitutional, ultra
Tag this Judgment! AI Brief & AskN. Govindaraju Vs. Income Tax Officer, Bangalore and Another
Karnataka
Jul-01-2015
Direct Taxation
support of his submission, he has relied on Explanation 3 to Section 147 which was inserted by Finance Act, 2009 with effect from 1.4.1989. Learned counsel for the parties have relied on certain circulars of the CBDT and … incomewhich is chargeable to tax and has escaped assessment, cannot be made. Chapter XIV of the Act deals with the Procedure for Assessment'. It provides … Tax Act, 1961 praying to set aside the order passed by the ITAT, Bangalore in ITA 970/Bang/2009 on 26.04.2010, etc. 1. The primary question that requires determination in this appeal is that when the reason recorded for
Tag this Judgment! AI Brief & AskSri N Govindaraju Vs. The Income Tax Officer
Karnataka
Jul-01-2015
Direct Taxation
support of his submission, he has relied on Explanation 3 to Section 147 which was inserted by Finance Act, 2009 with effect from 1.4.1989. Learned counsel for the parties have relied on certain circulars of the CBDT and … is chargeable to tax and has escaped assessment, cannot be made. 17 Chapter XIV of the Act deals with the ‘Procedure for Assessment’. It provides … ® IN THE HIGH COURT OF KARNATAKA AT BENGALURU Dated this the 1st day of July, 2015 Present THE HON’BLE MR JUSTICE VINEET SARAN & THE HON’BLE MRS JUSTICE S SUJATHA Income Tax Appeal 504
Tag this Judgment! AI Brief & AskSony Ericsson Mobile Communications India Pvt. Ltd Vs. Commissioner of ...
Delhi
Mar-16-2015
MRTP
(2A) Where the first proviso to sub-section (2) as it stood before its amendment by the Finance (No.2) Act, 2009 (33 of 2009), is applicable in respect of an international transaction for an assessment year and the variation … the subsidiary AE in the country of its residence.97. We would also reproduce paragraphs 3.9 to 3.12 of Chapter 3; comparability analysis from OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration which reads as under: ―3.9
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