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The Commissioner of Income-tax and Vs. Mysore Breweries Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 115JA, 115JA(2), 115JB, 115JB(2) and 260A; Finance (No. 2) Act, 2009 - Sections 44 and 46

Reported in : (2009)227CTR(Kar)569

Matched in: Citation (2009)227CTR(Kar)569

The Commissioner of Income-tax and the Asst. Commissioner of Income-ta ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 115JA(2) and 115JB(2); Finance (No. 2) Act, 2009 - Sections 44

to the Explanation to Sub-section (2) of Section 115JA of the Act in terms of Section 44 of Finance (No. 2) Act, 2009 and which has been given retrospective operation w.e.f. 1.4.1998.5. It is therefore, the question has to be necessarily

C.i.T., Mumbai Vs. Emptee Poly-yarn Pvt. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80IA; Customs Act; Finance Act (No. 2), 2009; Central Excise Act - Sections 2(F)

Reported in : (2010)229CTR(SC)1; 2010(250)ELT321(SC); [2010]320ITR665(SC); JT2010(1)SC456; 2010(I)OLR(SC)500; 2010(1)SCALE571; (2010)2SCC720; 2010(2)LC620(SC)

Oracle Software's case (supra) has been recognised when the definition of the word 'manufacture' is made explicit by Finance Act No. 2/2009 which states that 'manufacture' shall, inter alia, mean a change in bringing into existence of … is: Whether twisting and texturising of partially oriented yarn ('POY' for short) amounts to 'manufacture' in terms of Section 80IA of the Income Tax Act, 1961?4. The lead matter in this batch of Civil Appeals is C.I.T.,

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

within reasonable period of time. Subsequently Section 201(3) and Section 201(4) were introduced w.e.f. 01/04/2010 by Finance (No.2) Act, 2009 which provided period of limitation of two years from the end of financial year in which the Statement

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … 1. The above Writ Petitions have been filed invoking the Writ Jurisdiction of this Court under Article 227 of the Constitution of India challenging the order dated 27th August 2009 passed by the learned District Judge, … in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the

Mumbai Metropolitan Region Development Authority Vs. The Deputy Direct ...

Court : Mumbai

Subject : Direct Taxation

Thus, upholding the petitioners claim for exemption under Section 11 of the Act. 5. By the Finance (No.2) Act, 2009, Section 2(15) of the Act was amended and a proviso was added thereto with effect from 1st April, 2009.

The Commissioner of Income Tax-Iii vs.m/s Sudev Industries Limited

Court : Delhi

Subject : Direct Taxation

and legally sustainable assessment order.9. We begin by referring to Section 282 as it was before substitution by Finance (No.2) Act,2009. Section 282 of the Act, was as under:-""Service of notice generally.282. (1) A notice or requisition

Ms.Doshi Housing Limited. Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 148, 147, 143(1), 143(3), 80IB(10), 260A; Constitution of India - Article 226

only on the ground of the explanation to Section 80IB(10), which has been substituted by the Finance (No.2) Act, 2009, with retrospective effect, from 1.4.2001.10. In the communication dated 16.3.2011, issued by the respondent it had been stated,

A. Kowsalya Bai and ors Vs. Union of India and ors.

Court : Karnataka

Subject : Income Tax

Acts : Constitution Of India - Article 226, 227; Income Tax Act, 1961 - Sections 206AA, 139, 197, 193; Finance Act.

unless their Permanent account Number (PAN) is communicated, pursuant to the amendment to S.206AA of the Finance Act, 2009 based on which the 3rd and 4th respondents insisted for furnishing of PAN. The grievance of the petitioners … deduction unless their Permanent account Number (PAN) is communicated, pursuant to the amendment to S.206AA of the Finance Act, 2009 based on which the 3rd and 4th respondents insisted for furnishing of PAN. The grievance of the petitioners … certificate under S.197 shall be granted unless the application made under that section contains the PAN of the applicant.(5) The deductee shall furnish his PAN

M/S. Poddar Automobiles Ltd Vs. Commissioner of Income Tax (Appeals)vi ...

Court : Kolkata

Subject : Land Acquisition

in holding that the amendment of Section 50C of the Income Tax Act, 1961 by the Finance (No.2) Act, 2009 was retrospective and Section 50C was applicable in the appellant’s case ?.”2. Whether and in any event, having