Advanced Search Results

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(2), 5, 9, 9(1), 9(2), 10(1), 10(2), 90, 90(1), 90(2) and 195; Finance Act, 2007; Indian Income Tax Act, 1922; Finance Act, 1976; Finance Act, 1977; Income Tax (Amendment) Act, 1976

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

labour or personal services or income from the operation of ships or aircraft but shall include rents or royalties in respect of cinematographic films.Under Article … the Act to the extent they are required. Before answering the issue we may point out that Finance Act, 2007 has inserted Explanation to Section 9(1) after Section 9(1)(vii) with retrospective effect from 1st June, 1976 and which … be considered are the Clauses of the DTAA and not the subsequent amendments. In other words the static interpretation. Reliance is placed on the ruling … However, so far as accrual of income in India is concerned, taxability must be read in terms of Section 4(2) r/w Section 9, whereupon the question of seeking assessment of such income in India on the basis of

Dr S J Rajalakshmi Vs. The Manager

Court : Karnataka

Subject : Service Tax

control; the (gb) certification, inspection and regulation of communication, navigation and surveillance or air traffic management facilities; The Aircraft (Amendment) Act, 2007 (44 of 2007) came into force with effect from 01-02-2008 vide Notification No.AV.11012/3/2000-A dated 21st January 2008 (gc) … medical expenses incurred by the petitioners as per the memo filed before 4 this Court and to direct the respondent No.4 to file the charge … the petitioners for the reliefs sought for, are not maintainable.7. It is further contended that as per Article-17 Section 17.1(b) as appearing in the Conditions of Contract, the liability for loss, delay or damage to baggage is

Air India Ltd. Vs. Tej Shoe Exporters P. Ltd. and anr

Court : Delhi

Subject : MRTP

carriage by air to which those rules apply, irrespective of the nationality of the aircraft performing the carriage….” Section 4 (1), likewise, reads as under:“4. Application of amended Convention to India - (1) The rules contained in the … India is signatory, and further to give effect to the Hague Protocol of 1955. The Protocol made certain amendments to the Warsaw Convention. The Warsaw Convention had previously been given effect to in India by enactment of … the baggage lost (weight loss basis) provided under the Carriage by Air Act, 1972 (“the 1972 Act”). Lufthansa authorized Air India to settle the claims

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

sea. He drew our attention to Section 65-105-(zzn) of the Finance Act, 1994 which relates to transport by aircraft. He also referred to Section 65-105-(zzp) which relates to transport by road. He also referred to Section 65-105(zzz) … pointed out that upon the insertion of entry (zzzzj), there was no amendment to the old entry (zzzj). Therefore, subject matter of entry (zzzzj) is … the service consumer.7. Entry (zzzy) was inserted into Section 65(105) of the Finance Act, 1994 by the Finance Act, 2007. The said entry reads as under:Any service provided or to be provided to any person by any other … Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax, Mumbai. The 5th respondent is

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

time to time and some important amendments were made to the Sea Customs Act by the Sea Customs (Amendment) Act, 1955. It was felt that several provisions of the Act had become obsolete and difficulties had also been … the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted … v. Stale of Uttar Pradesh : [2008] 4 SCC 548, the Apex Court while considering the question whether Section 4 of the 1944 Act read with Rule 6 of the Central Excise Valuation (Determination of Price of Excisable … of air customs was governed by certain rules made under the Indian Aircrafts Act, 1911. Therefore, while revising the provisions of the Sea Customs Act,

The Joint Action Committee of Airlines Pilots Associations of India an ...

Court : Supreme Court of India

Subject : Right to Information

Acts : Business Rules 1961; Aircraft Act, 1934 - Sections 5, 5(2), 5-A

perused the record. Relevant Statutory Provisions:8. It may be necessary to make reference to relevant provisions of the Aircraft Act, 1934 (hereinafter referred to as `Act 1934'). Section 4A of the Act 1934 provides for safety oversight … from international safety requirements in respect of FDT and FTL. It has further been submitted therein that the amendment to FDT and FTL in the said CAR was neither in conformity with the existing safety rules, nor … the Aeronautical Information Circular (hereinafter called as `AIC') No.28/92 and the CAR 2007. Vide AIC 28/92, FT and FDTL had been defined and fixed depending … of the Aircraft Act, 1934 (hereinafter referred to as `Act 1934'). Section 4A of the Act 1934 provides for safety oversight functions that the DGCA

Federation of Indian Airlines and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 19(1)(g), 162, 14; Societies Registration Act, 1860; Companies Act, 1956; Airports Authority of India Act 1994 - Sections 42, 12A

Entry for Ground Handling Services) Regulations, 2007 (for short 2007 Regulations) as ultra vires the provisions of The Aircraft Act, 1934 (for short the 1934 Act), The Aircraft Rules, 1937 (for short the 1937 Rules) and The … that the said circular could not have been issued by the said authority in the absence of an amendment of the ground handling Regulations 2007 as there is a complete dichotomy between the circular and the 2007 … the issues and challenges faced by the said industry. The petitioner Nos.2, 4, 6, 8, 10 and 12 are companies incorporated under the Companies Act, … in the return that the powers of the respondent No.2 emanate from Section 5A of the 1934 Act read with clause (m) of sub- section

Madan Malji Kambli and Others Vs. State of Goa, Through Its Chief Secr ...

Court : Mumbai Goa

Subject : Land Acquisition

of the said project. 12. I say that section 79 of the Aircraft Rules, 1939 provides that the Central Government, the State Government or any … in List II and Entry 42 in List III were amended by Section 26 of the Constitution (Seventh Amendment) Act 1956, by which, Entry 33 of List I and Entry 36 of List II were deleted and Entry … commissioned by the State of Goa and that study recommends in August 2007 opening of an international airport at Mopa by 2013. It is in … in that behalf was issued on 25th July 2008 and 28th July 2009, respectively, under sub-section (1) of section 4 of the Land Acquisition Act, 1894 (for short “the L.A Act”) and under section 6 of the L.A

S. Abdul Salam and Others Vs. Union of India Represented by Its Secret ...

Court : Kerala

Subject : Land Acquisition

stand discriminated. It was accordingly, that the Carriage by Air (Amendment) Bill, 2007 was introduced in the Lok Sabha on 04.05.2007, which was referred to … Airport, Mangalore, overshot the runway and fell into a gorge sustaining the crash. 158 persons carried in the Aircraft, out of the total 160 passengers and 8 crew, sustained a horrifying death and the deceased involved in … the statutory compensation payable under the Carriage by Air Act 1972, as amended by the Carriage by Air (Amendment) Act, 2009 (Act 28 of 2009) incorporating the relevant provisions under the III Schedule in conformity with the Montreal … Air Craft Act, 1934 was set in motion. 4. While settling the compensation for lives and limbs … under Rule 21(1), read with and 17(1) of the Third Schedule and Section 5(1) of the Act. It is contended that the second respondent put

Model Financial Corporation, a Company Incorporated Under the Provisio ...

Court : Andhra Pradesh

Subject : Banking

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13, 13(2), 13(3A), 13(4), 17, 17(1) and 31; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 19 and 19(1); Conversion of Agricultural Land to Non-Agricultural Purpose Act, 2006; Indian Contract Act, 1872 - Sections 172; Sale of Goods Act, 1930 - Sections 47; Aircraft Act, 1934; Merchant Shipping Act, 1958 - Sections 3; Code of Civil Procedure (CPC) , 1908 - Sections 60(1); ;Constitution of India Articles 14, 226 and 300A

Reported in : III(2008)BC526

of Section 172 of the Indian Contract Act, 1872 (9 of 1872);(c) creation of any security in any aircraft as defined in Clause (1) of Section 2 of the Aircraft Act, 1934 (24 of 1934);(d) creation of … also clear that whether the application was filed in the Tribunal before or after the enforcement of the Amendment Act, 2004 is immaterial, but what is relevant is whether the application is pending before the Tribunal by the … Rule Nisi on 26.02.2007 and also granted interim stay, in W.P.M.P.No.4716 of 2007, on that day. 2. The writ petition is filed for a writ … withdraw. It is further stated that the Hon'ble Supreme Court in para 46 of the said Judgment had categorically observed that 'in our view, the