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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Page 4 of about 270,336 results (0.607 seconds)

Sep 24 2019 (HC)

p.d.r Solutions Fzc vs.dispute Resolution Panel- 2, New Delhi & Anr

Court : Delhi

..... was called upon to decide whether the receipt by the assessee on account of domain registration fee could be termed as royalty? as per section 9(1)(vi) of the income tax act, 1961. this is apparent from the discussion in para 8 of the decision, which has been reproduced in the impugned directions, and reads as under:-"is whether 8. ..... since the payment so received is considered as royalty, the payments received for web hosting services are also considered as royalty under section 9(1)(vi) of the income tax act, 1961. it is starkly noticeable that the main contention, or to say the basic argument, raised by the... petitioner with respect to the non- taxability of its ..... the income tax act, 1961 and also under the india- uae, double taxation avoidance agreement( dtaa?). the... petitioner, being aggrieved ..... on lease/hire to clients.5. for ay201617, respondent no.2 [assistant commissioner of income tax, circle int. tax. 2(2)(2)]. passed a draft assessment order, dated 31st december 2018, under section 144c of the income tax act, 1961 (hereinafter 'the act'), holding that the... petitioner's income arising from domain name registration services and web hosting services is taxable under the provisions of .....

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Sep 20 2019 (HC)

Public Information Officer vs.mr. S. P. Goyal

Court : Delhi

..... claimed that the satisfaction note/folder may be contrary to the rules and procedure of the income tax act and that is why, officers of the income tax wp(c) 11830/2016 page 4 of 10 are trying to hide their illegal acts. it is claimed that section 22 of rti act notwithstanding anything inconsistent with any other law would supersede all other laws.14. i may only ..... stated that on account of the illegal acts of the income tax department, the respondent filed a civil suit for damages titled as s. p. goyal vs. director of ..... , hira lal goyal. it is stated that illegal raids were conducted by the income tax department on the premises of the respondent in 1993 on tip off the said brother. a search was carried out based on the alleged information supplied by the brother under section 132 of the income tax act on the premises of the respondent, his firms and other relatives. it is ..... income tax & ors. before the high court of madras. later on, the matter is said to have been transferred to the delhi high court .....

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Sep 18 2019 (SC)

Vasant Ganpat Padave(d) by Lrs. Vs. Anant Mahadev Sawant (Dead) Thru ...

Court : Supreme Court of India

..... makes a consistent enactment of the whole statute. 29. in k.p. verghese v. ito (1981) 4 scc173 this court dealt with the correct interpretation of section 52 of the income tax act, 1961. read literally, the moment there is transfer of a capital asset by an amount less than the fair market value, the fair market value is to be taken instead ..... eviction on the ground of bona fide requirement . is also enough indication in support of 33. in c.w.s. (india) limited v. commissioner of income tax (1994) supp. 2 scc296 section 40(c)(iii) of the income tax act, 1961 came up for discussion. the court held: 10. now, it may be noticed that section 40(a)(v) is only an expanded version of ..... considerations which incline us to accept this construction of section 52 sub- section (2). the assessee has actually received a 30. in cit v. j.h. gotla (1985) 4 scc343 the true construction of section 24(2) of the income tax act, 1922 was before the court. following verghese s case (supra), the court held: 44. our attention was also drawn to the decision ..... intended by the legislature, there is little reason to believe that it represents the legislative intent. 28. in commissioner of income tax, central calcutta v. national taj traders (1980) 1 scc370 this court construed section 33-b of 39 the indian income tax act, 1922 in order to avoid a manifestly absurd result as follows: according to the construction contended for by the assessee and .....

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Sep 18 2019 (SC)

M/S. Tecnimont Pvt. Ltd. (Formerly Known as Tecnimont Icb Pvt. Ltd) Vs ...

Court : Supreme Court of India

..... permissible to enact a law that no appeal shall lie against an order relating to an assessment of tax unless the tax had been paid. such a provision was on the statute book in section 30 of the indian income tax act, 1922. the proviso to that section provided that . . . no appeal shall lie against an ..... order under sub-section (1) of section 46 unless the tax had been paid . such conditions merely regulate the exercise of the right of ..... staying proceedings as will prevent the appeal if successful from being rendered nugatory. the high court also referred to the decision of this court in commissioner of income tax v. bansi dhar & sons and others2. finally the high court concluded :- to pass an order of it is, thus, concluded that even when ..... (1) for it may pass such orders as it thinks fit after giving full hearing to both the parties to the appeal. if the income tax officer and the appellate assistant commissioner have made assessments or imposed penalties raising very large demands and if the appellate tribunal is entirely helpless in ..... the act relating to stay of recovery during the pendency of an appeal it must be held that no such power can be exercised by the tribunal, suffers from a fundamental infirmity inasmuch as it assumes and proceeds on the premise that the statute confers such a power on the income tax officer .....

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Sep 16 2019 (SC)

The State of Odisha Vs. Anup Kumar Senapati

Court : Supreme Court of India

..... offence under section 52 of the income tax act, 1922 continued even after its repeal. in commissioner of income tax, u.p. v. shah ..... sadiq and sons, (1987) 3 scc516 p.524: air1986sc1217 section 6 of the general clauses act was again applied to continue the right of set ..... 398. but see tiwari kanhaiyalal v. commissioner of income tax, air1975sc902: (1975) 4 scc401 which holds that the detailed savings contained in section 297, of the income tax act, 1961 are not exhaustive. recourse, in this case, was taken to section 6, general clauses act for holding that a person's liability for an ..... off accrued under section 24(2) of the 1922 act after its repeal by the 1961 act. [note: ..... only be eligible for consideration for block grant for being notified as aided educational institutions under clause (b) of section 3 of the act, namely: (1) higher secondary schools or junior colleges recognised by government and affiliated to the council imparting instructions and presenting regular candidates for .....

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Sep 13 2019 (HC)

Initiating Officer, Acit Benami Prohibition vs.appellate Tribunal Unde ...

Court : Delhi

..... not exist. in fact, in rajesh agarwal huf (supra), the allahabad high court has held, in the context of section 260-a of the income tax act, 1961, as under: 4. the court pointed out to the learned counsel for the assessee that the appeal against an interim order is not maintainable ..... his client by a judgement in a writ petition filed by the respondent no.2 before this court under the prevention of money laundering act, 2002 (`pmla act ). he further submits that the matter has reached the supreme court, where a status quo order has been passed.5. in rejoinder, ..... present writ petition has been filed challenging the order dated 26th july, 2019 passed by the appellate tribunal for prohibition of benami property transactions act (`appellate tribunal ). the challenge raised is that no appeal could have been filed before the appellate tribunal against the show-cause notice issued ..... mr. raghvendra singh, sr. standing counsel with mr. vipul agrawal, jr. standing counsel (m:99580. 5501). versus appellate tribunal under the prohibition of benami property transactions act, 1988 & ors ........ respondents through: mr. rajiv nayar, sr. advocate with mr. saurabh seth, mr. arshdeep and mr. manik dogra, singh advocates (m:98113 ..... an interim order. section 260a (1) of the act reads as under: 260a (1) an appeal shall lie to the high court from every order passed in appeal by the appellate tribunal [before the date of establishment of the national tax tribunal]., if the high court is satisfied that the .....

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Sep 12 2019 (SC)

M/S Shree Vishal Printers Ltd. Etc. Etc. Vs. Regional Provident Fund C ...

Court : Supreme Court of India

..... raj s continental export (supra), dharamsi morarji was followed since the two entities had separate registration under the factories act, 1948, central sales tax act, 1956, income tax act, 1961, employees state insurance act, 1948 separate balance sheets and audited statements and separate employees working under them.19. as against that in rajasthan ..... . the accounts of the two entities were maintained by the same set of clerks. separate registration under the factories act, the sales tax act and the esi act were held to be of no relevance and the two units were held to be one establishment for the purpose of the provident ..... upon for this purpose is in l.n. gadodia & sons and anr. v. regional provident fund commissioner4. this case dealt with the said act and the question which arose was whether two sister concerns, having different dates of incorporation, could be treated as two separate establishments. the judgments in ..... appeals are concerned with this exemption provision as the three establishments in question claimed exemption in respect of application of this provision of the said act.4. the three appeals filed before us are by three limited companies (two separate legal entities and one, an establishment of the parent company ..... funds act. 11. now turning to the facts of the cases before us, we may note at the inception itself, .....

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Sep 02 2019 (HC)

The Chief General Manager, (Contracts), M/S Neyveli Lignite Corporatio ...

Court : Delhi

..... ,18,226/-. it is also relevant to note that the accounts are usually drawn up to reflect values as per the income tax act, 1961. the block of assets under the income tax act, 1961 is not reflective of the value of the assets in hand. this is so because even if an asset is ..... . the contention that msef council was required to examine the preliminary objections regarding its jurisdiction to entertain a reference under section 18 of the act, is merited. however, this court does not consider it apposite to remand the matter since the counsel for the parties have advanced contentions ..... of the enterprises engaged in the manufacture or production of goods pertaining to any industry specified in the first schedule to the industries (development and regulation) act, 1951 (65 of 1951), as (i) a micro enterprise, where the investment in plant and machinery does not exceed twenty-five lakh rupees; ( ..... hereafter driplex ) is not a small enterprise and therefore, msef council lacked the jurisdiction to make a reference under section 18 of the msmed act. neyveli also assails the impugned order on the ground that msef council had failed to consider the preliminary objections raised by it.3. the ..... matter under section 18(3) of the micro, small and w.p.(c) no.9670/2016 page 1 of 12 medium enterprises development act, 2006 (hereafter msmed act ) for arbitration under the aegis of delhi international arbitration centre.2. neyveli contends that the impugned order is without any jurisdiction as respondent .....

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Aug 29 2019 (HC)

Sri. Sachin Narayan Vs. The Income Tax Department

Court : Karnataka

..... its statement of objections filed vide paragraph 4. for immediate reference said plea raised by ed is extracted herein below: the averments regarding the initiation of the proceedings under the income tax act have been answered by the first respondent. this respondent adopts the same as they are part of 26 for the offences under record. the averments in the petition that this ..... the r-2 dated:13.06.2018 and cognizance taken by the special court for economic order dated:18.6.2018 of the offences punishable u/s.277 and278of the income tax act, 1961 and193 199, and120 of ipc produced as annexure-h in w.p.no.6210/2019:between : sri. d.k. shivakumar s/o d.k. kempegowda aged about57years r/at ..... fill the vacancy, enters upon his office; (i) the appellant before the appellate tribunal may be authorized to engage any authorized representative as defined under section 288 of the income-tax act, 1961, (j) the punishment for vexatious search and for false information may be enhanced months imprisonment to two years imprisonment, or fine of rupees ten thousand to fine of rupees ..... therein and the authority for granting such sanction being under challenge, has to be necessarily confined to the 53 proceedings arising out of the income tax act, 1961. said order of interim stay of further proceedings arising out of it act cannot take within its sweep proceedings initiated or to be initiated under different enactments by different authorities. though in the statement of objections filed .....

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Aug 29 2019 (SC)

Vithaldas Jagannath Khatri (D) Through Smt. Shakuntala Alias Sushmi V ...

Court : Supreme Court of India

..... . retain to the (emphasis supplied) 47 58. in kalwa devadattam and others v. the union of india and others12, the matter arose under sections 25a, 67 and 30 of the income tax act, 1922. one of the questions which arose was whether the partition involved in the said case was sham. the high court relied upon the circumstances to find out that the ..... property allotted to the share of nagappa was in reality not worth the amount shown. it was found that the intention of nagappa was to make it appear to the income tax department that no useful purpose will be served by taking steps. in the course, the court proceeded to hold, inter alia, as follows: 14. the deed of partition was 12 ..... law. it will presume that the legislature was aware of the decisions rendered by the courts on points of law.57. in sree meenakshi mills ltd., madurai v. commissioner of income tax, madras11, this court had occasion to consider what the word benami has come to denote: 30. now, the assumption underlying this argument is that the tribunal had 11 air1957sc4946 found ..... legal fiction is to be ascertained from the 5 (1955) 2 scr6036 air1963sc14487 (1985) 4 scc18 (2005) 3 scc68521 plain language of the provisions that creates it (see commissioner of income-tax, delhi v. s. teja singh9).28. irrespective of how beneficial the object of the statute may be, the deeming fiction cannot be extended beyond the purpose of creating the fiction .....

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