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Commissioner of Income Tax 5 Mumbai Versus M/s. Essar Teleholdings Ltd. Through Its Manager

Effect of section 14A amendment - Whether sub-section (2) and sub-section (3) of Section 14A inserted with effect from 01.04.2007 will apply to all pending assessments? - Whether Rule 8D is retrospectively applicable? - Method for determining amount of expenditure in relation to income not includible in total income - Held that - Applying the principles of statutory interpretation for interpreting retrospectivity of a fiscal statute and looking into the nature and purpose of sub-section (2) and ....... + More
  1. GODREJ & BOYCE MANUFACTURING COMPANY LIMITED Versus DY. COMMISSIONER OF INCOME-TAX & ANR. - 2017 (5) TMI 403 - SUPREME COURT OF INDIA

  2. Jayam & Co. Versus Assistant Commissioner & Anr. - 2016 (9) TMI 408 - SUPREME COURT

  3. Commissioner of Income Tax (Central) -I, New Delhi Versus Vatika Township Private Limited - 2014 (9) TMI 576 - SUPREME COURT

  4. Commissioner of Income Tax III Versus M/s. Calcutta Knitwears, Ludhiana - 2014 (4) TMI 33 - SUPREME COURT

  5. State Of Jharkhand & Ors. Versus Shiv Karampal Sahu - 2009 (4) TMI 1010 - SUPREME COURT OF INDIA

  6. Commnr. of Income Tax-I, Ahmedabad Versus Gold Coin Health Food Pvt. Ltd. - 2008 (8) TMI 5 - SUPREME COURT

  7. Commissioner Of Income-Tax Versus Suresh N. Gupta - 2008 (1) TMI 396 - SUPREME Court

  8. VIRTUAL SOFT SYSTEMS LTD. Versus COMMISSIONER OF INCOME-TAX - 2007 (2) TMI 147 - SUPREME COURT OF INDIA

  9. Commissioner of Wealth-Tax Versus Sharvan Kumar Swarup And Sons (And Other Appeals) - 1994 (9) TMI 2 - SUPREME Court

  10. Associated Cement Co. Ltd. Versus Commercial Tax Officer, Kota and Others - 1981 (10) TMI 146 - SUPREME COURT OF INDIA

  11. Commissioner of Income-Tax, Central, Calcutta Versus National Taj Traders - 1979 (11) TMI 2 - SUPREME Court

  12. GovindDas And Ors. Versus The Income Tax Officer And Anr. - 1975 (12) TMI 144 - SUPREME COURT

  13. Gursahai Saigal Versus Commissioner of Income-tax - 1962 (8) TMI 66 - SUPREME COURT

  14. Commissioner Of Income-Tax, Bombay Versus Scindia Steam Navigation - 1961 (4) TMI 6 - SUPREME Court

  15. India United Mills Limited Versus Commissioner Of Excess Profits Tax, Bombay - 1954 (10) TMI 3 - SUPREME Court

  16. GODREJ AND BOYCE MFG. CO. LTD. Versus DEPUTY COMMISSIONER OF INCOME-TAX AND ANOTHER - 2010 (8) TMI 77 - BOMBAY HIGH COURT

  17. Commissioner of Income-tax Versus Mahaliram Ramjidas - 1940 (4) TMI 23 - PRIVY COUNCIL

 

 

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Commissioner of Income Tax 5 Mumbai Versus M/s. Essar Teleholdings Ltd. Through Its Manager

 

 

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