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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

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

Whirlpool of India Limited and anr Vs. Uoi and ors

Court : Delhi

Subject : 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 … (St) 234 at page 265 contained a detailed justification as to why certain amendments were being proposed in section 9 of the Act in order to rationalise the international taxation provisions. There is, it was pointed out, reference,

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 … for the following reliefs : ” (A) Your Lordships may be pleased to declare the impugned Summons dated 9/12/2014, impugned Notices dated 18/12/2014 and impugned Letters dated 18/12/2014, 29/12/2014 and 12/1/2015 issued by the respondent No. 2

Tvs Berg Limited Vs. Commissioner of Income Tax

Court : Chennai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 80-O

that “professional services” have been brought within the scope of Section 80-O only by an amendment by the Finance (No. 2) Act, 1991 and that, too, w.e.f. 1-4-1992 which is proposing to substitute the word “technical or professional services” in … judgement reported inCentral Board of Direct Taxes and others vs. Oberoi Hotels (India) Pvt. Ltd., [1998 (231) ITR 148]. 9. On the other hand, it is the contention of the learned Senior Central Government Standing counsel appearing for

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, … of Section 147 of the Act.6. It has been further stated that the respondent, by a letter, dated 9.11.2011, had furnished the reasons for the re-opening of the assessment, in respect of the assessment year 2004-2005. From

M/s. Upasana Finance Ltd 98 A Dr. Radhakrishnan Salai Mylapore Chennai ...

Court : Chennai

Subject : Direct Taxation

14 SCC 470 : 305 ITR 409 (SC). However, subsequently, with Explanation to Section 115 JA, Finance (No.2) Act, 2009 introduced an amendment (g) to the explanation, to the second provisio, which reads that the amount or amounts … residual value and the provision was made as per the Institute of Chartered Accountants of India's (ICAI) note. 9. According to Mr. P.J. Rishikesh, learned counsel for the appellant, TVS Finance's case would lend support to the

Ms.Arun Excello Foundations Private Ltd. Vs. the Deputy Commissioner o ...

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 21.4.2011, issued by the respondent it had been stated, … even before its introduction, the Mumbai Bench of the Tribunal had held, in Patel Engineering Vs. DCIT (2005) 94 ITD 411 (Mum), that incentive deduction is available only to a developer of a project, and not to

M/S Opg Metals and Finsec Ltd. Vs. Commissioner of Income Tax and anr.

Court : Delhi

Subject : Direct Taxation

transferee companies) were not considered while opening and completion of assessment proceedings u/s 147 was inserted by the Finance (No.) 2 Act, 2009 the information received after reopening g of assessment was not examined as the same were not in the … KHANNA, J.OPG Metals and Finsec Ltd. by this writ petition challenges reassessment notice dated 25th March, 2010 under Section 148 of the Income Tax Act (the Act), which relates to assessment year 2003-04 and the order dated

M/S.Torry Harris Sea Foods (Pvt) Ltd. vs the Dy.Commissioner of Income ...

Court : Kerala

the ALP determined exceeded the invoice price only by less than 5%. The provision stood amended by Finance Act, 2009 w.e.f 01.10 2009, by introduction of two provisos. The second proviso permits adoption of the price at which … THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 ITA. No.93 of 2012 AGAINST THE ORDER IN ITA NO.198/2010 OF THE INCOME TAX … in the above case, as to the application of the proviso to Section 92C(2) of the Income Tax Act, 1961 [for brevity, 'the Act'] in … the above case, as to the application of the proviso to Section 92C(2) of the Income Tax Act, 1961 [for brevity, 'the Act'] in so