Judgment Search Results Home > Cases Phrase: finance act 1968 section 9 amendment of section 80k Court: delhi Page 8 of about 3,509 results (0.214 seconds)

income-tax Officer Vs. Lt. Col. G.R. Chopra

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1985)11ITD662(Delhi)

..... service, he is required to spend out of his remuneration wholly, necessarily and exclusively in the performance of his duties.13. the finance act, 1968 substituted the following clause (iv) with effect from 1-4-1968 ; where the assessee is not in receipt of a conveyance allowance, whether as such or as part of his salary, and ..... , who has accepted the claim of the assessee for standard deduction under section 16(i) against the pension amount received by him (the assessee) by observing as under : section 16 of the income-tax act, 1961, as it stands after the amendment by the finance act, 1974, with effect from 1974-75, deals solely and exclusively with ..... retirement, as brought out above, retains the character of 'employment'.22. we now come to the ordinary dictionary meaning of the expression 'derived' as appearing in section 16(i), as it stood in the year under consideration. in the living webster encyclopedic dictionary of the english language by the english language institute of america, .....

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

..... from the following passage: "39. in the present case, service tax levied on services rendered by mandap-keeper as defined in the said act under sections 65, 66 and 67 of the finance act has been challenged by the appellants on the following two grounds: (a) that it amounts to a tax on land and, therefore, ..... no. 12/2012-service tax dated 17th march 2012 the union of india exempted various taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. the following two activities, which were taxable services were exempted by the said notification: 18. services by way of renting of a hotel, ..... ), where such supply or service is for cash, deferred payment or other valuable consideration." impugned provisions of the finance act 1994 9. by the finance act 2011the following sub-clauses, (zzzzv) and (zzzzw) were inserted in sub-section 105 of section 65 of the fa making the following transactions taxable as service, viz., the service provided: "(zzzzv)- to .....

J.K. Cotton Spinning and Weaving Mills and Another Vs. Union of India ...

Court : Delhi

Reported in : 1983LC117D(Delhi); 1983(12)ELT239(Del); ILR1983Delhi518

..... pursuade ourselves to accept the argument of the learned solicitor general that section 51 of the finance act over-rides the effect of sections 11a and 11b of the act. the particularisation by section 51 of the finance act cannot have the effect of repealing sections 11a and 11b of the act. the excise authorities had no power to levy and collect duty ..... judgment of this court the central government has gone up in appeal to the supreme court. 19. the position, thereforee, was that up to 1968 or even 1978 by and large manufacture of intermediary products which were utilised further in continuous processes of manufacture for producing another product were paying duty on ..... excise duty on an intermediary product utilised for producing an end product in a continuous and integrated process of manufacture until the rules were amended in 1968. it was held that though the rules contemplate consumption within the place of manufacture as 'removal', the consumption of the product contemplated by rule 9 .....

Lachmi NaraIn Vs. Union of India

Court : Delhi

Reported in : ILR1971Delhi107; [1971]28STC21(Delhi)

..... not preceded by the same prescribed notice. they are, thereforee, entitled to succeed in these petitions. (30) the conclusion, thereforee, is that section 6(2) of the bengal finance (sales tax) act 1941 can be amended only by the legislature if the prescribed period of notice of three months is to be done away with. the government ..... other hand, the withdrawal of exemption by the notifications dated 16th june 1966 and 29th june 1966 was invalid for want of compliance with section 6(2) of the bengal finance (sales tax) act 1941. there is, thereforee, no inconsistency in the stand taken by the petitioners in these writ petitions that the withdrawal of the exemption ..... by the decisions in the delhi laws act, rajnarain singh and arnold rodricks and another cases, referred to above, as also by several other decisions of the supreme court culminating in the majority decision in the municipal corporation of delhi v. birla cotton, spinning and weaving mills. delhi and another (1968-3 scr 25l) (9) that .....

Sony Ericsson Mobile Communications India Pvt. Ltd Vs. Commissioner o ...

Court : Delhi

..... to a transaction, which comes to his notice, in respect of which the assessee has not furnished a report under section 92e of the act. amendment by the finance act, 2012 incorporating sub-section 2b to section 92ca was retrospective and applicable with effect from 1st june, 2002. thus, the tpo could have examined the unreported international ..... of the cost of development. thus, the 1968 regulations ignored legal ownership in favour of economic ownership. regulations superseded the aforesaid effect. the 1994 applying the concept of developer-assister rule to ..... .131. on the question of ownership analysis, the appellate court referred to the plain language of the then governing 1968 regulations to observe that legal ownership was not the proper test, for the 1968 regulations stipulated that the property would be treated as owned by the controlled taxpayer that had borne the greatest share .....

Pepsi Foods Ltd. Vs. Deputy Commissioner of Income Tax and Ors

Court : Delhi

..... 333 itr96 had occasion to deal with a similar situation and entertained the writ petition. in the said case constitutional validity of the third proviso inserted in section 254(2a) of the act by finance act, 2008, w.e.f. 1 st october, 2008 was challenged it was observed that the proviso enacted a stringent provision as a result of which ..... that case are relevant: 26. in view of the aforesaid discussion, we have reached the following conclusion:(i) in view of the third proviso to section 254(2a) of the act substituted by finance act, 2008 with effect from 1st october, 2008, tribunal cannot extend stay beyond the period of 365 days from the date of first order of stay. ..... a plain meaning of the provisos, as they stood. there was no challenge to the constitutional validity of the third proviso to section 254(2a) of the said act after the amendment introduced by the finance act, 2008. no decision of any high court has been brought to our notice by the learned counsel for the parties, wherein the .....

Pepsi Foods Ltd. (Now Merged With Pepsico India Ho Vs. Deputy Commiss ...

Court : Delhi

..... 333 itr96 had occasion to deal with a similar situation and entertained the writ petition. in the said case constitutional validity of the third proviso inserted in section 254(2a) of the act by finance act, 2008, w.e.f. 1 st october, 2008 was challenged it was observed that the proviso enacted a stringent provision as a result of which ..... that case are relevant: 26. in view of the aforesaid discussion, we have reached the following conclusion:(i) in view of the third proviso to section 254(2a) of the act substituted by finance act, 2008 with effect from 1st october, 2008, tribunal cannot extend stay beyond the period of 365 days from the date of first order of stay. ..... a plain meaning of the provisos, as they stood. there was no challenge to the constitutional validity of the third proviso to section 254(2a) of the said act after the amendment introduced by the finance act, 2008. no decision of any high court has been brought to our notice by the learned counsel for the parties, wherein the .....

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

..... court in the case of ishikawajima insofar as it deals with the taxability of the offshore supplies is in no manner affected by the amendment made to section 9 by the finance act, 2010 as it only impacts the issue as to when income ita 504/2007, ita 507/2007, ita 508/2007,ita 511/2007, ita 397 ..... vs. deputy commissioner of income-tax (ita 3021/2005 and other connected matters decided on 16.3.2009) the legislature once again amended the explanation below section 9 by the finance act, 2010 with retrospective effect from 1st june, 1976..63. based on the aforesaid amendment, the submission of the revenue is that this amendment has been introduced ..... as long as the services are utilized in india. therefore, to remove doubts regarding the source rule, an explanation was inserted below sub-section (2) of section 9 with retrospective effect from 1st june, 1976 vide finance act, 2007. the explanation sought to clarify that where income is deemed to accrue or arise in india under clauses (v), (vi) and .....

Pepsi Foods Pvt. Ltd. (Now Merged With Pepsico Ind Vs. Assistant Comm ...

Court : Delhi

..... 333 itr96 had occasion to deal with a similar situation and entertained the writ petition. in the said case constitutional validity of the third proviso inserted in section 254(2a) of the act by finance act, 2008, w.e.f. 1 st october, 2008 was challenged it was observed that the proviso enacted a stringent provision as a result of which ..... that case are relevant: 26. in view of the aforesaid discussion, we have reached the following conclusion:(i) in view of the third proviso to section 254(2a) of the act substituted by finance act, 2008 with effect from 1st october, 2008, tribunal cannot extend stay beyond the period of 365 days from the date of first order of stay. ..... a plain meaning of the provisos, as they stood. there was no challenge to the constitutional validity of the third proviso to section 254(2a) of the said act after the amendment introduced by the finance act, 2008. no decision of any high court has been brought to our notice by the learned counsel for the parties, wherein the .....

Aspect Software Inc Vs. Astt. Director of International Taxation and ...

Court : Delhi

..... 333 itr96 had occasion to deal with a similar situation and entertained the writ petition. in the said case constitutional validity of the third proviso inserted in section 254(2a) of the act by finance act, 2008, w.e.f. 1 st october, 2008 was challenged it was observed that the proviso enacted a stringent provision as a result of which ..... that case are relevant: 26. in view of the aforesaid discussion, we have reached the following conclusion:(i) in view of the third proviso to section 254(2a) of the act substituted by finance act, 2008 with effect from 1st october, 2008, tribunal cannot extend stay beyond the period of 365 days from the date of first order of stay. ..... a plain meaning of the provisos, as they stood. there was no challenge to the constitutional validity of the third proviso to section 254(2a) of the said act after the amendment introduced by the finance act, 2008. no decision of any high court has been brought to our notice by the learned counsel for the parties, wherein the .....