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Commisioner of Income Tax Vs. Mohan MeakIn Limited

Court : Delhi

Subject : Direct Taxation

We are concerned with the assessment year 1995-.96. Explanation 1 to Section 41(1) was added by the Finance (No.2) Act, 1996 with effect from 1st April, 1997. After the insertion of this Explanation, it is not open … as the lead matter. In this appeal, the following substantial question of law was admitted on 22nd October, 2009:- ITA Nos.964, 967, 1003, 1013, 1014 and 1015/2009 Page 1 of 16 "Whether ITAT was correct in law

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

the Income Tax Act, 1961 (hereinafter referred to as 'the Act') which was introduced by the Finance (No.2) Act 2009. In these proceedings the constitutional validity of the amendment to sub-Section (9) of Section 80-IB and Explanation added … products" has been given a wide meaning to include natural gas and other similar products. (iii) In para 41, it held "production of natural gas is not independent of the production of other petroleum products; though from

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

the Income Tax Act, 1961 (hereinafter referred to as 'the Act') which was introduced by the Finance (No.2) Act 2009. In these proceedings the constitutional validity of the amendment to sub-Section (9) of Section 80-IB and Explanation added … products" has been given a wide meaning to include natural gas and other similar products. (iii) In para 41, it held "production of natural gas is not independent of the production of other petroleum products; though from

Damodar Valley Corporation Vs. Central Electricity Regulatory

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

was canvassed on behalf of Maithan Alloys & Bhaskar Shrachi that part-IV of the DVC Act deals with finance, accounts and audit and does not deal with determination of tariff. Therefore, Regulations framed under the Act of … decided the tariff for the period April 1, 2004 to March 31, 2009 in respect of the said Petition by an order dated October 3, … in nature and accrue little or no revenue and is not likely to sub serve the objectives of Section 41 and 51 of the Act.82. The Second set of the provisions namely Sections 12(b), 30, 31, 34, 35, … of Sections 61, 62 and the relevant provisions of the Electricity Act, 2003 (for short Act of 2003) on the provisions of the DVC Act,

Pnb Metlife India Insurance Company Limited vs the Assistant Commissio ...

Court : Karnataka

any business other than insurance business or any prescribed business.21. Explanatory Notes to the Provisions of the Finance[No.2] Act, 2009 relating to the Taxation of investment income/loss of Non life insurance business indicates that the profits and gains … assessment year 2014-15;(ii) quashing the notice bearing No.ITBA/AST/S/148/2018-19/1015567834(1) dated 30.03.2019 (Annexure- G) issued by the 1st Respondent under Section 148 read with Section 147 of the Act for the assessment year 2014-15; and(iii) pass such other or

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

Matched in: Citation 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

The Commissioner of Income Vs. Shri Vardhman Overseas Ltd

Court : Delhi

Subject : Direct Taxation

the ITA No.774/2009 Page 9 of 31 Explanation 1 to Section 41(1) which was introduced by the Finance (2) Act, 1996 w.e.f. 1.4.1997 was not being relied upon by him. According to him, the writing back of the

M/S Cauvery Coffee Traders Vs. Commissioner of Central Excise, Mangalo ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

cess in addition to service tax, where ‘whole of service tax’ stands exempted. According to section 95(1) of Finance (No. 2) Act, 2004 and section 140 (1) of Finance Act, 2007. Education Cess and Secondary and Higher Education Cess are … 3. The original authority sanctioned refund of service tax paid by the appellant in terms of Notification No. 41/2007-ST dated 6.10.2007 in respect of the service tax paid on input services utilised for the goods exported. The

Commissioner of Central Excise, Mangalore Vs. M/S Kudremukh Iron Ore C ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

cess in addition to service tax, where ‘whole of service tax’ stands exempted. According to section 95(1) of Finance (No. 2) Act, 2004 and section 140(1) of Finance Act, 2007, Education Cess and Secondary and Higher Education Cess are leviable … claimed refund of service tax on the services used in export of goods in terms of Notification No. 41/2007-ST dated 6.10.2007. The original authority sanctioned the refund. Subsequently, a show-cause notice dated 6.10.2009 was issued proposing to

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : 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 … have used the expression “paid”, which term has been specifically defined for the purposes of Sections 28 to 41 of the Act but the use of expression “payable” makes it clear that the coverage of the provision