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Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Electronics (DoE) with the support of the United Nations Development Program (UNDP). The program was focused on integrating information technology and internet tools with learning environment, to enhance the quality of education. However, funding by the UNDP ended … exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on behalf of the revenue.......................................................................................................... 22 … Development Act, 1962 (referred to as “GIDA”) 28 regulations framed under the GIDA, its constituting enactment, further to Section 32(2). As far as GHB is concerned, learned counsel submitted that like the other statutory corporations it was also

National Petroleum Construction Company Vs. Deputy Commissioner Of Inc ...

Court : Supreme Court of India

Subject : Land Acquisition

not chargeable to tax under the IT Act, as held 15 by this Court in G E India Technology Centre Pvt. Ltd. v. Commissioner of Income Tax and Another1.37. The High Court rightly held that the question … undertaken during the course of regular assessment. *** 32. ...However, we cannot ignore the fact that Petitioner … DTAA. This question of fact will have to be determined separately for each assessment year, and we are informed that for AY-2016-17 and AY-2017-18, the determination is presently against the petitioner. We cannot accept the petitioner's contention … However, the returns filed by the Appellant for Assessment Years 2007-08 and 2008-09, were not accepted by the Assessing Officer, hereinafter referred to as the … for the Financial/Previous Year 2019-20, corresponding to the Assessment Year 2020-21, under Section 197 of the Income Tax Act 1961, hereinafter referred to as the

United India Insurance Co. Ltd. Vs. Lanco Rani Joint Venture and Anoth ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Land Acquisition

in revisional jurisdiction under Section 21(b) of CP Act, 1986.? 32. Similarly, in the case of Esys Information Technologies Ltd. v. New India Assurance Co. Ltd., IV (2008) CPJ 30 (NC), wherein on the basis of report … as to whether the Insurance Company could recover the short charged premium on account of alleged or wrong information given by the Complainant regarding class of construction of building came for hearing in this Commission in the

Kerala Roadways (P) Ltd., vs the Dy. Commissioner of Income

Court : Chennai

law in deleting the addition of Rs.3,99,88,299/- made on account of suppression of freight charges even though Management Information Report sent to the Corporate Office did not tally with those appearing in the regular books of accounts?2.Whether … (3), Chennai 600 034. .. Respondent/Respondent Tax Case Appeal has been filed under Section 260A of Income Tax Act, 1961, against the order dated 30.01.2009 passed by the Income Tax Appellate Tribunal, Chennai in I.T.(SS)A.No.87/MDS/2007 for the

The Principal Commissioner Of Income Tax Iii, Bangalore Vs. M/s Wipro ...

Court : Supreme Court of India

Subject : Direct Taxation

that in the present case the assessee filed the revised return of income on 23.12.2002, wherein for the first time the assessee did not claim the exemption under Section 10B of the IT Act and claimed carrying … It is submitted that the case involved a claim for additional depreciation on plant and machinery under Section 32(1) (ii-a) of the IT Act. That provision gave the assessee the option to claim additional depreciation, over and

M/S Bharti Airtel Limited Vs. The Deputy Commissioner Income Tax

Court : Karnataka

Subject : Land Acquisition

the assessee. In the facts of the present case, it is seen that the airlines would have no information about the exact rate at which the tickets were ultimately sold by their agents since the agents had … at the taxable turnover and for levying tax.” 33. The Apex Court in the case of GE INDIA TECHNOLOGY CEN. (P) LIMITED vs COMMISSIONER OF INCOME TAX [(2010) 327 ITR456 in para 9 has held as under:- … K V ARAVIND, ADVOCATE) ITA is filed under Section 260-A of I.T. Act, 1961, arising out of order dated 23/08/2013 passed in ITA No.230 to … to 233/Bang/2011 and ITA.738 to 741/Bang/2013, for the Assessment Year 2005-06 to 2008-09, praying to: (i) formulate the substantial questions of law stated therein, (ii) … Tax Vs. Idea Cellular Limited reported in (2010) 325 ITR148 while dealing with the commission / brokerage

The Commissioner of Income Tax (Central) Vs. Padmini Technologies Ltd.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 80 HHC, 72

several issues, even though the proposed question of laws are five in number. In so far as the first two issues are concerned in a connected appeal of the revenue being ITA No.1136/2007 we have already admitted … which pertains to the claim of deduction by the assessee under section 80 HHC of the Income Tax Act, 1961 (in short, IT Act). The revenue has proposed a question of law for our consideration even with … business losses. A reference was also made to the provisions of section 32(2) which provides for carry forward and set off of unabsorbed depreciation of

The Commissioner of Income Tax, Trichy Vs. M/s. Sangu Chakra Hotels (P ...

Court : Chennai

Subject : Direct Taxation

putting the windmill into use for generation of electricity from the asset acquired before 31.03.2008. The fact that Section 32 of the Act nowhere stipulates that an assessee in order to claim depreciation ought to have paid the … and that of the Tribunal and thus, prayed for an answer in favour of the revenue, on the first substantial question of law. 8. As regards the second substantial question of law, learned counsel for the appellant

The Commissioner of Income-tax, Bangalore and Others Vs. M/S. H.P. Glo ...

Court : Karnataka

Subject : Direct Taxation

civil work, electrical work and interior decoration. Except producing the bills showing the purchase or materials no other information was placed for consideration. The assessee has not stated the nature of civil works constructed, the nature of … under Section 30(a)(i). The question of disallowing such an expenditure and relegating the assessee to claim depreciation under Section 32 does not arise. The assessee has not claimed depreciation. It has claimed deduction under Section 30(a)(i). Once the … (Prayer: This appeal is filed under Section 260-A of I.T. Act, 1961 arising out of order dated 25-11-2005 passed in ITA No.701/MUM/2000 for

Delhi High Court Legal Services Committee Vs. Uoi and anr.

Court : Delhi

Subject : MRTP

and protection of children; (l) declare “fit persons”; (m) declare a child legally free for adoption; (n) keep information about and take necessary follow-up action in respect of missing children in their jurisdiction; Crl Rev.No.443/2009 & Crl.M.A.No.3071/2010 … W.P.(C) No.3447/2001 entitled B.S. Gahlaut vs. UOI came to be filed in this court challenging the provisions of Section 32, 33, 37(2), 41(4), 41(6), 56 (in relation to the local authority only), as well as those of Section … Magistrate (Central) with regard to custody of two minors recovered in police actions in violation of the provisions of Section 17(A) of the Immoral Traffic