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Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Citation 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

M/S. Shakti Commercial Premises Society Ltd. Vs. State of Maharashtra, ...

Court : Mumbai

Subject : Land Acquisition

of 100% additional FSI to the plots, initially alloted for some other purpose but subsequently use changed for Information Technology. Even the Vice Chairman and Managing Director of CIDCO wrote letter dated 23rd January, 2009 to the Principal … the Manager (Town Services) of CIDCO, by his letter dated 25th June, 2008, informed the petitioner-Society that CIDCO may change the user of said land … similar inquiry. 8. The State Government, vide direction dated 31st August, 2009, passed in exercise of powers under Section 37(1) read with Section 154 of the Maharashtra Regional and Town Planning Act, 1966 (hereinafter referred to 'said Act'),

M/S. Remahay Stores Pvt. Ltd. Vs. Income Tax officer and Anr.

Court : Kolkata

Subject : Education

office to the present Sunny Park address with effect from 3 December, 2008. In this connection learned Counsel relied on Form No.18 filed by the … 66 ITR414(Cal).(e) Gopiram Agarwalla-vs.-FiRs.Addl. Income Tax Officer (1959) 37 ITR493(Cal).(f) Thomas (M.O.)-vs.-CIT (1963) 47 ITR775 778, 780 … opportunity for the petitioner to represent his case. (3) By a letter dated 5 January, 2014, the petitioner informed the ITO Ward 12(1) that no notice had been received by it under Sec. 148 of the IT … instant writ petition is a notice dated 31 March, 2014 issued under Sec. 148 of the Income Tax Act, 1961 (in short ‘IT Act’) by the Income Tax Officer (in short ‘ITO’).Ward No.9(3) Calcutta. The impugned notice … 2010 showing its said new address. (iii) Copy of the intimation under Section 143(1) of the said Act in respect of the assessment year 2009-10

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 … ploughed back to feed the charitable object. B. Arguments of the assessee-organizations 37. Mr. S.N. Soparkar, learned Senior Advocate appeared for the Ahmedabad Urban Development

Commissioner of Income Tax Vs. F. Praveen

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(22), 132(1), 142(1), 143(2), 158BC and 260A

Reported in : (2008)220CTR(Mad)639

Matched in: Citation (2008)220CTR(Mad)639

M/s Apex Laboratories P. Ltd. Vs. The Deputy Commissioner Of Income Ta ...

Court : Supreme Court of India

Subject : Direct Taxation

case.” *** “Sukhnandan Jain remained in custody for a period of nearabout 20 days. The police were also informed and after waiting 20 days for the police action. If the respondents to save his life paid the … the respondent Deputy Commissioner of Income Tax4, which partially allowed amounts claimed by Apex as ‘business expenditure’ under Section 37(1) of the Income Tax Act, 1961 (hereinafter, “IT Act”).2. The facts in brief are as follows: On 01.08.2012,

Skyview Consultants Pvt. Ltd. Vs.income Tax Officer Ward 23(4), New De ...

Court : Delhi

Subject : Direct Taxation

assessee has approached this Court. Dr. Rakesh Gupta, the learned counsel submitted that it is settled law that the information which forms the basis for reassessment notice should have a live link or nexus to the assessment order … is aggrieved by the re-opening of its assessment for A.Y. 2010-11 under Section 148 of the Income Tax Act, 1961 [hereafter “the Act”].. It seeks directions for quashing of the reassessment notice.2. The facts briefly are that … facts briefly are that for two previous years - A.Y.s 2007-08 and 2008-09, orders seeking to re-examine the original scrutiny assessments were made under Section

The Principal Commissioner, Vs. M/s Ennoble Construction,

Court : Karnataka Dharwad

Subject : Direct Taxation

penalty is not valid. The validity of the order of penalty must be determined with reference to the information, facts and materials in the hands of the authority imposing the penalty at the time the order was … Memo dated 22.03.2019 filed by the Revenue. The said question is construed keeping in view sub-section (1) of Section 37 of the Act, as where the provision apparently is the residuary section extending the allowance to the items … by the Assessing Officer by disclosing this income for the Assessment Year 2008-09 instead of not disclosing the correct particulars of her income for the

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 … 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

Commissioner of Income Tax Vs. Concord Pharmaceuticals

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 3, 4, 37(4), 90, 90(2), 119, 253(2), 260A, 263, 268A, 268A(1), 268A(4), 268A(5) and 275(1); Finance Act, 2008; Kerala General Sales Tax Act, 1963 - Sections 3(1A) and 60; Income Tax Rules - Rule 47; Income Tax Appellate Tribunal Rules, 1963 - Rules 6 to 15

Reported in : (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

Matched in: Citation (2008)220CTR(Guj)117; [2009]317ITR395(Guj)