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May 09 2008

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court: Supreme Court of India

Decided on: May-09-2008

Reported in: (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board of Direct Taxes ('CBDT') being the Prescribed Authority, at the relevant time, rejected the application for approval dated 7.4.1999 vide … the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board of Direct Taxes ('CBDT') being the Prescribed Authority, at the relevant time, rejected the application for approval dated 7.4.1999 vide its


Feb 28 2001

M/S. Birla Cement Works Vs. the Central Board of Direct Taxes and ors.

Court: Supreme Court of India

Decided on: Feb-28-2001

Reported in: AIR2001SC1080; JT2001(3)SC256; 2001(2)SCALE272; (2001)9SCC35; [2001]2SCR198

201, 221 and 276B (1) of Income Tax Act, 1961 and Finance Act, 1995 - Central Board of Direct Tax (CBDT) issued Circular - by impugned Circular fresh guidelines regarding applicability of Section 194C to extent of transport


Mar 30 1998

Central Board of Direct Taxes and ors. New Delhi Vs. Oberoi Hotels (In ...

Court: Supreme Court of India

Decided on: Mar-30-1998

Reported in: 1998IVAD(SC)411; AIR1998SC1666; (1998)146CTR(SC)222; [1998]231ITR148(SC); JT1998(2)SC717; 1998(2)SCALE516; (1998)4SCC552; [1998]2SCR501

D.P. Wadhwa, J.1. Central Board of Direct Taxes (CBDT) is in appeal. It is aggrieved by the judgment dated May 29, 1981 of a Division … D.P. Wadhwa, J.1. Central Board of Direct Taxes (CBDT) is in appeal. It is aggrieved by the judgment dated May 29, 1981 of a Division Bench


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May 04 1998

Jaswant Rai and Another Vs. Central Board of Direct Taxes and Revenue ...

Court: Supreme Court of India

Decided on: May-04-1998

Reported in: 1998VAD(SC)41; AIR1998SC1891; [1998]231ITR745(SC); JT1998(3)SC690; RLW1998(2)SC328; 1998(3)SCALE406; (1998)5SCC77; [1998]3SCR139

petition under Article 226 of the Constitution of India before the High Court of Delhi seeking for a direction to extend the benefit of waiver of penalty arising under Section 271 (4A) of the Income Tax Act,


May 07 2004

Mahanagar Telephone Nigam Ltd. Vs. Chairman, Central Board, Direct Tax ...

Court: Supreme Court of India

Decided on: May-07-2004

Reported in: AIR2004SC2434; (2004)189CTR(SC)97; 2004(168)ELT147(SC); [2004]267ITR647(SC); 2004(5)SCALE705; (2004)6SCC431

of India, 1950 - Article 131 - Dispute between Mahanagar Telephone Nigam Ltd. and chairman, Central board Direct taxes - Matter referred to High powered committee in view of decision in case of Oil and Natural gas … Power Corporation reported in (2001) 1 SCC 43 wherein it has been held that the purpose of the directions in Oil and Natural Gas Commission's case (supra) is to see that frivolous litigation between Government Departments and


Aug 29 2001

The Secretary, Central Board of Direct Taxes and ors. Vs. B. Shyam Sun ...

Court: Supreme Court of India

Decided on: Aug-29-2001

Reported in: 2001VIIAD(SC)491; AIR2001SC3288; [2002(92)FLR193]; JT2001(7)SC119; 2001LabIC3288; 2001(5)SCALE547; (2001)9SCC87; 2001(4)SCT330(SC); [2001]118TAXMAN457(SC)

Y.K. Sabharwal, J. 1.The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India announced a scheme to be operational from 1st … Y.K. Sabharwal, J. 1.The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India announced a scheme to be operational from 1st April,


Oct 30 1996

J.B. Boda and Co. Pvt. Ltd. Vs. Central Board of Direct Taxes, New Del ...

Court: Supreme Court of India

Decided on: Oct-30-1996

Reported in: 1996VIIIAD(SC)247; 1997AIHC1543; [1997]223ITR271(SC); JT1996(10)SC47; 1996(7)SCALE870; (1997)1SCC719; [1996]Supp8SCR145

3 to 6 per cent, relating to maritime and other insurance. The Respondent is the Central Board of Direct Taxes, Government of India, New Delhi. In respect of insurance risk covered by Indian or foreign insurance companies, … to 6 per cent, relating to maritime and other insurance. The Respondent is the Central Board of Direct Taxes, Government of India, New Delhi. In respect of insurance risk covered by Indian or foreign insurance companies, appellant


Feb 28 2001

Birla Cement Works Vs. Central Board of Direct Taxes

Court: Supreme Court of India

Decided on: Feb-28-2001

Reported in: (2001)166CTR(SC)291; [2001]248ITR216(SC)

circular dated 8th March, 1994 (hereinafter referred to as the `impugned circular') issued by the Central Board of Direct Taxes (CBDT) prescribing fresh guidelines regarding the applicability of section 194C of the Income Tax Act, 1961 (hereinafter


Oct 30 1996

J. B. Boda and Co. Pvt. Ltd. Vs. Central Board of Direct Taxes.

Court: Supreme Court of India

Decided on: Oct-30-1996

Reported in: (1997)137CTR(SC)287

foreign insurance companies, appellant arranges for the reinsurance of a portion of risk with various reinsurance companies either directly or through foreign brokers. In return for the above services, the appellant company receives a percentage of the … having been received in convertible foreign exchange outside India, is brought to India by and on behalf of taxpayers in accordance with the FERA. So also, any income used by the taxpayers outside India in the manner


May 04 1998

Jaswant Rai and anr. Vs. Central Board of Direct Taxes and ors.

Court: Supreme Court of India

Decided on: May-04-1998

Reported in: (1998)147CTR(SC)110

to be let off lightly in regard to the penalty proceedings and also in regard to payment of tax. The voluntary nature of the declaration was all the more sincere and was beyond doubt since the statement … petition under Art. 226 of the Constitution of India before the High Court of Delhi seeking for a direction to extend the benefit of waiver of penalty arising under s. 271(4A) of the IT Act, 1961 (hereinafter


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