Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: recent Court: mumbai Page 2 of about 7,922 results (0.810 seconds)

Rashmikant Kundalia and Another Vs. Union of India and Others

Court : Mumbai

..... by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed. (inserted by finance act (no.2) act, 2014 w.e.f. 1-10-2014)[provided that the person may also deliver to the prescribed authority a correction statement for rectification of any mistake or to ..... the tds return/statements to the authorities within the prescribed period. consequently, the petitioners have also sought a declaration that the notices issued to petitioner nos.2 and 3 under section 200a of the act are null, void and bad-in-law being ultra vires the constitution of india. 3. it is stated in the petition that petitioner ..... validity of imposition of a late fee under section 32(2) of the west bengal value added tax act, 2003 came up for consideration. after analysing the provisions of the bengal value added tax act, the calcutta high court held as under:- 10. in case of levying tax there is no quid pro quo between the tax payer and the .....

North Karnataka Expressway Ltd. Vs. The Commissioner of Income Tax-10, ...

Court : Mumbai

..... , bench at mumbai, dated 30th august, 2011 in income tax appeal no.3978/mum/2010. the assessment year in question is 2005 06. 2] an order of the commissioner of income tax under section 263 of the income tax act, 1961 (for short 'the act') dated 17th march, 2010 was under challenge before the tribunal and at ..... national highways and for matters connected therewith or incidental thereto. the statement of objects and reasons to this act reads as under: statement of objects and reasons the development and maintenance of national highways is fully financed by the central government as this function comes within entry 23 of the union list of the seventh ..... schedule to the constitution. further, section 5 of the national highways act, 1956 provides that the central government may direct that any function in .....

Vodafone India Services (P.) Ltd. Vs. Union of India

Court : Mumbai

..... the a.o. and bring out uniformity in treatment to tax of international transaction between aes. the explanatory notes to the finance act, 2001 brings out the objectives as indicated in the circular no.14 of 2001 which read as under: "55.3:- with a view to provide a detailed statutory framework which can lead ..... are not understated nor losses over stated by disclosing higher cost or expenditure, then the benefit received. therefore, it is submitted that section 92(2) of the act has no application to the present facts. 20. thereafter, we adjourned the hearing to enable the respondent-revenue to respond to the above submission by the ..... clarified that the allowance for any expense or interest arising from an international transaction shall also be determined having regard to the arm's length price. (2) where in an international transaction or specified domestic transaction, two or more associated enterprises enter into a mutual agreement or arrangement for the allocation or apportionment .....

Court : Mumbai

..... 39. in support of the above submissions mr.sridharan has placed reliance upon the following materials:- (1) section 64 of the finance act, 1994, (2) section 65(105) of the finance act, 1994, (3) sections 66, 66a of the finance act, 1994, (4) the export of service rules, 2005 as amended from time to time, (5) the taxation of services ..... the services have been provided by the subsidiary to the appellants. the appellants have duly paid the service tax under section 66a of the finance act, 1994 thereon. there is no dispute about this factual position. the revenue has duly received and accepted these payments towards service tax made by the appellants. therefore, services ..... , they are being decided by this common judgment. 2. for properly appreciating the arguments of the parties, the facts in central excise appeal no.214/ 2013 are referred to. this appeal under section 35g of the central excise act, 1944 r/w section 83 of the finance act, 1994 challenges the order passed by the customs, .....

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

..... ( 58 of 1957);(v)(v) the national calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001)(vi)(vi) the education cess on excisable goods leviable under section 91 read with section 93 of the finance (no.2) act, 2004 (23 of 2004)(via)(via) the secondary and higher education cess on excisable goods leviable under ..... section 136 read with section 138 of the finance act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of customs ..... court considered as to what should be meant by the wording for use by him in the manufacture of goods for sale as appearing in section 5(2) of bengal finance (sales tax) act,1941, making a reference to the earlier decision rendered in the case of m/s. j.k. cotton spinning and weaving mills co. ltd. vs .....

LandT Finance Limited Vs. M/s. Saumya Mining Ltd and Others

Court : Mumbai

..... counsel for respondent no.1 and 2 that the petitioner not having obtained money lending licence under the provisions of bengal money lending act, 1940, no interim measures can be granted by this court on that ground has no merits and is rejected. 37. gujarat high court in case of sunderam finance limited (supra) ..... has considered the similar situation and after interpreting the provisions of reserve bank of india act ..... from the date of receipt of the court receiver's communication letter to exercise such option. in the event of the respondent nos. 1 and 2 being desirous of acting as agents of the receiver, they shall be appointed as agents of the receiver, on usual terms and conditions including security and .....

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

..... petitioners contend is that the respondent no.1 is the union of india. the respondent nos.2 to 6 are the authorities exercising powers for levying, assessing and recovering, so also, collecting service tax. 5. it is then stated that the service tax was introduced in india by the finance act, 1994. the service tax was ..... mandapam and providing facilities during the course of letting out mandapam to their clients, challenged the constitutional validity of sections 66, 67(o) of the finance act, 1994 and rule 2(1)(d)(ix) of the service tax rules, 1994 and other provisions related to kalyana mandapams. in dealing with the challenge, so also, ..... 2. the respondents waive service. by consent of parties, rule is made returnable forthwith. 3. by this writ petition under article 226 of the constitution of india, the petitioners are claiming a writ, order or direction declaring clause (zzzzv) of section 65(105) of the finance act, 2010 as ultravires the constitution of india, null, void and of no .....

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court : Mumbai

..... become the indirect parent company of the petitioner with effect from the completion date and was entering into the agreements as a confirming party. proceedings before respondent nos.2 and 3 : 10. this brings us to the demands made by the respondents upon the petitioner and the proceedings pursuant thereto. (a) the proceedings pertain ..... the show cause notice insofar as it related to the bta. it answered the allegations in the show cause notice on merits, without contending that respondent no.2 did not have jurisdiction to consider the said transaction on the ground that it was not an international transaction. the petitioner, for instance, contended that the ..... dispute resolution panel and expeditious disposal of the objections filed under sub- section (2) by the eligible assessee. 23. chapter x contains special provisions relating to avoidance of tax. sections 92 to 92f were substituted for section 92 by the finance act of 2011 with effect from 1st april, 2002. section 92 deals with the .....

Hercules Hoists Limited Acit Vs. Mumbai

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... contemplates of at least one year preceding such a year. it may be relevant to reproduce the relevant part of the circular no.281 dated 22.09.1980 issued by the board on introduction of sec.80-i (by finance (no.2) act, 1980), which contained a like provision (to s. 80-ia(5)) in sec.80-i(6): deduction in respect of profits and ..... gains from industrial undertakings, etc., established after a certain date - new section 80-i [the finance (no.2) act, 1980] "19.4 the new "tax holiday" scheme differs from the existing scheme in the following respects, namely:- (i) ....................... (ii) ....................... (iii) in computing the quantum of "tax holiday" profits in all cases, taxable income derived from the new industrial units .....

Appellate Authority and Chairman, Shikshan Prasarak Mandali Vs. State ...

Court : Mumbai

..... respondent no.2 submitted that the conclusion of the state information commissioner is in consonance with the object and purpose of the rti act. the term "public authority" as defined in the rti act, would make it clear that first part of it clarifies that all statutory bodies and authorities would be covered and the latter part of it includes bodies owned, controlled or substantially financed by ..... are obliged to provide information in relation to its educational institutions is confirmed. however, the applications of the respondent no.2 seeking information are turned down only on the ground of applicability of the rti act. now, these applications be considered in accordance with the rti act and necessary action will have to be taken by the petitioners. that be done within a period of three .....