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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Year: 2017 Page 1 of about 1,092 results (0.096 seconds)

Dec 22 2017 (HC)

Fashion Design Council of India vs.govt. Of Nct of Delhi and Anr.

Court : Delhi

Decided on : Dec-22-2017

..... s. 45 to be the subject of the charge. this inference flows from the general arrangement of the provisions in the income tax act, where under each head of income the charging provision is accompanied by a set of provisions for computing the income subject to that charge. the character of the computation provisions in each case w.p.(c)2563/2013 and connected matters ..... rendition of service. the court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. the statute ..... . it is well settled that if the collection machinery provided under the act is such that it cannot be applied to an event, it follows that the event is beyond the charge created by the taxing statute. see: commissioner of income tax v b.c. srinivasa setty, (1981) 2 scc460 commissioner of income tax ernakulam, kerala v official liquidator, palai central bank ltd.(1985) 1 scc45 ..... (pages 50-51) pnb finance ltd v commissioner of income tax (2008) 13 scc94(paragraphs 21 and 24 pages 100 to 101).40. in light of the discussions made above, we are clearly of the view that the 1936 act cannot be extended to cover dth operations being carried out by the appellants.56. in m .....

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Dec 22 2017 (HC)

Bcci vs.govt. Of Nct of Delhi and Ors.

Court : Delhi

Decided on : Dec-22-2017

..... s. 45 to be the subject of the charge. this inference flows from the general arrangement of the provisions in the income tax act, where under each head of income the charging provision is accompanied by a set of provisions for computing the income subject to that charge. the character of the computation provisions in each case w.p.(c)2563/2013 and connected matters ..... rendition of service. the court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. the statute ..... . it is well settled that if the collection machinery provided under the act is such that it cannot be applied to an event, it follows that the event is beyond the charge created by the taxing statute. see: commissioner of income tax v b.c. srinivasa setty, (1981) 2 scc460 commissioner of income tax ernakulam, kerala v official liquidator, palai central bank ltd.(1985) 1 scc45 ..... (pages 50-51) pnb finance ltd v commissioner of income tax (2008) 13 scc94(paragraphs 21 and 24 pages 100 to 101).40. in light of the discussions made above, we are clearly of the view that the 1936 act cannot be extended to cover dth operations being carried out by the appellants.56. in m .....

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Dec 22 2017 (HC)

Gmr Sports Pvt. Ltd. Vs.commissioner of Excise, Entt and Luxury Tax an ...

Court : Delhi

Decided on : Dec-22-2017

..... s. 45 to be the subject of the charge. this inference flows from the general arrangement of the provisions in the income tax act, where under each head of income the charging provision is accompanied by a set of provisions for computing the income subject to that charge. the character of the computation provisions in each case w.p.(c)2563/2013 and connected matters ..... rendition of service. the court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. the statute ..... . it is well settled that if the collection machinery provided under the act is such that it cannot be applied to an event, it follows that the event is beyond the charge created by the taxing statute. see: commissioner of income tax v b.c. srinivasa setty, (1981) 2 scc460 commissioner of income tax ernakulam, kerala v official liquidator, palai central bank ltd.(1985) 1 scc45 ..... (pages 50-51) pnb finance ltd v commissioner of income tax (2008) 13 scc94(paragraphs 21 and 24 pages 100 to 101).40. in light of the discussions made above, we are clearly of the view that the 1936 act cannot be extended to cover dth operations being carried out by the appellants.56. in m .....

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Dec 22 2017 (HC)

Den Soccer Private Limited vs.gnctd and Ors.

Court : Delhi

Decided on : Dec-22-2017

..... s. 45 to be the subject of the charge. this inference flows from the general arrangement of the provisions in the income tax act, where under each head of income the charging provision is accompanied by a set of provisions for computing the income subject to that charge. the character of the computation provisions in each case w.p.(c)2563/2013 and connected matters ..... rendition of service. the court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. the statute ..... . it is well settled that if the collection machinery provided under the act is such that it cannot be applied to an event, it follows that the event is beyond the charge created by the taxing statute. see: commissioner of income tax v b.c. srinivasa setty, (1981) 2 scc460 commissioner of income tax ernakulam, kerala v official liquidator, palai central bank ltd.(1985) 1 scc45 ..... (pages 50-51) pnb finance ltd v commissioner of income tax (2008) 13 scc94(paragraphs 21 and 24 pages 100 to 101).40. in light of the discussions made above, we are clearly of the view that the 1936 act cannot be extended to cover dth operations being carried out by the appellants.56. in m .....

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Dec 22 2017 (HC)

Pro Sportify Pvt. Ltd. Vs.the Commissioner of Entertainment Tax, Gnctd

Court : Delhi

Decided on : Dec-22-2017

..... s. 45 to be the subject of the charge. this inference flows from the general arrangement of the provisions in the income tax act, where under each head of income the charging provision is accompanied by a set of provisions for computing the income subject to that charge. the character of the computation provisions in each case w.p.(c)2563/2013 and connected matters ..... rendition of service. the court also noticed and quoted the following passage from virtual soft systems ltd v commissioner of income tax 2007 (9) scc665 and held as follows:"it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into force with effect from 1.4.2003. the statute ..... . it is well settled that if the collection machinery provided under the act is such that it cannot be applied to an event, it follows that the event is beyond the charge created by the taxing statute. see: commissioner of income tax v b.c. srinivasa setty, (1981) 2 scc460 commissioner of income tax ernakulam, kerala v official liquidator, palai central bank ltd.(1985) 1 scc45 ..... (pages 50-51) pnb finance ltd v commissioner of income tax (2008) 13 scc94(paragraphs 21 and 24 pages 100 to 101).40. in light of the discussions made above, we are clearly of the view that the 1936 act cannot be extended to cover dth operations being carried out by the appellants.56. in m .....

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Dec 19 2017 (HC)

Principal Commissioner of Income Tax-18 vs.shri Om Prakash Chandna

Court : Delhi

Decided on : Dec-19-2017

..... the income tax act, 1961.2. the appellate commissioner who considered the findings, made essentially upon remand by the itat, set aside the addition of `22,25,885/- attributed to the assessee. the ao ..... mr. justice a.k. chawla s.ravindra bhat, j.(oral) 1. the question of law sought to be urged by the revenue in its appeal under section 260a of the income tax act, 1961 is with respect to the alleged error in setting aside the additions made by the assessing officer ( ao ) in the course of a search assessment under section 158bc of ..... on account of payments attributable to the assessee through his wife for an acquisition were concerned, the ao took note of the fact that she was separately assessed to the income tax and yet made the addition in the final decision. as far as the question of addition of `70,49,757/- is concerned, the itat endorsed the view of the ..... ,99,46,424/-.3. addition of `70,49,757/- as alleged capital contribution in the benami business units.4. income of maruti draw.4. the ao after remand added a total amount of `1,00,95,347/-. the assessee appealed to the cit (a) with respect to substantially two items i.e. investment in the property and initial capital in the benami .....

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Dec 18 2017 (HC)

Tarun Roy Vs. The State of Jharkhand Through the Superintendent of Pol ...

Court : Jharkhand

Decided on : Dec-18-2017

..... consultant pvt. ltd., and (iv) m/s. zoom infrabuild pvt. ltd., were drastically reduced. the said orders were passed in terms of the provisions laid down in the income tax act. the central bureau of investigation has made out a case that these orders were passed without considering the relevant legal provisions and contentions raised by the department. thus, i find ..... 4 of the companies mentioned in the first information report, is of the view that there are probabilities that similar type of benefits may have been provided by the income tax officers to other companies, as such they are investigating that aspect also. he submits that pursuant to the last order passed by this court, central bureau of investigation ..... , has set aside the original assessment orders. he submits that after setting aside the assessment orders, the matters were remanded for fresh decision and the petitioner being the income tax officer, took into consideration the observations and directions 3 made in the orders passed by tapas kumar dutta and thereafter passed the reassessment orders. he submits that there is ..... with section 13(1)(d) and 15 of the prevention of corruption act, 1988.2. the allegations in the first information report is that one tapas kumar dutta, principal commissioner of income tax, ranchi entered into a criminal conspiracy with other income tax officers and other persons and thereafter transferred the income tax files of several assesses from kolkata to ranchi and hazaribagh. further, as .....

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Dec 18 2017 (HC)

Vinod Kumar Pal Vs. The State of Jharkhand Through Cbi

Court : Jharkhand

Decided on : Dec-18-2017

..... of the companies, i.e., m/s. rajrath merchants pvt. ltd. was drastically reduced. the said order was passed in terms of the provisions laid down in the income tax act. the central bureau of investigation has made out a case that this order was passed without considering the relevant legal provisions and contentions raised by the department. thus, i find ..... position, has set aside the original assessment order. he submits that after setting aside the assessment order, the matter was remanded for fresh decision and the petitioner being the income tax officer, took into consideration the observations and direction made in the order passed by tapas kumar dutta and thereafter passed the reassessment order. he submits that there is no ..... accused persons including this petitioner.4. after completion of investigation, chargesheet has been filed in this case, which has been brought on record. 2 5. this petitioner is an income tax officer. the allegation against this petitioner is that in respect of one company, in the name and style of m/s. rajrath merchants pvt. ltd., this petitioner issued notice ..... read with section 13(1)(d) and 15 of the prevention of corruption act.2. the allegations in the first information report is that one tapas kumar dutta, principal commissioner of income tax, ranchi entered into a criminal conspiracy with other income tax officers and other persons and thereafter transferred the income tax files of several assesses from kolkata to ranchi and hazaribagh. further, as a .....

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Dec 18 2017 (HC)

Sunil Kumar Gupta Vs. Union of India Through the Central Bureau of Inv ...

Court : Jharkhand

Decided on : Dec-18-2017

..... pvt. ltd., and (iii) g.r.d. finance pvt. ltd. were drastically reduced. the said 5 orders were passed in terms of the provisions laid down in the income tax act. the central bureau of investigation has made out a case that these orders were passed without considering the relevant legal provisions and contentions raised by the department. thus, i find ..... respect of the companies mentioned in the first information report, is of the view that there are probabilities that similar type of benefits may have been provided by the income tax officers to other companies, as such they are investigating that aspect also. he submits that pursuant to the last order passed by this court, central bureau of investigation ..... position, has set aside the original assessment orders. he submits that after setting aside the assessment orders, the matters were remanded for fresh decision and the petitioner being the income tax officer, took into consideration the observations and directions made in the orders passed by tapas kumar dutta and thereafter passed the reassessment orders. he submits that there is no ..... with section 13(1)(d) and 15 of the prevention of corruption act, 1988.2. the allegations in the first information report is that one tapas kumar dutta, principal commissioner of income tax, ranchi entered into a criminal conspiracy with other income tax officers and other persons and thereafter transferred the income tax files of several assesses from kolkata to ranchi and hazaribagh. further, as .....

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Dec 18 2017 (HC)

Ranjit Kumar Lal Vs. The State of Jharkhand Through the Superintendent ...

Court : Jharkhand

Decided on : Dec-18-2017

..... of the companies, i.e., m/s. finlick distributors pvt. ltd. was drastically reduced. the said order was passed in terms of the provisions laid down in the income tax act. the central bureau of investigation has made out a case that this order was passed without considering the relevant legal provisions and contentions raised by the department. thus, i find ..... position, has set aside the original assessment order. he submits that after setting aside the assessment order, the matter was remanded for fresh decision and the petitioner being the income tax officer, took into consideration the observations and direction made in the order passed by tapas kumar dutta and thereafter passed the reassessment order. he submits that there is no ..... accused persons including this petitioner.4. after completion of investigation, chargesheet has been filed in this case, which has been brought on record. 2 5. this petitioner is an income tax officer. the allegation against this petitioner is that in respect of one company, in the name and style of m/s. finlick distributors pvt. ltd., this petitioner issued ..... (2) read with section 13(1)(d) of the prevention of corruption act.2. the allegations in the first information report is that one tapas kumar dutta, principal commissioner of income tax, ranchi entered into a criminal conspiracy with other income tax officers and other persons and thereafter transferred the income tax files of several assesses from kolkata to ranchi and hazaribagh. further, as .....

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