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Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

Reported in : (2006)101TTJ(Delhi)558

of the Act. These are contained in Chapter IV to Chapter XII-G of the Act. Prior to Finance Act, 2002, amending Section 158BB(1), w.r.e.f. 1st July, 1995, only provisions of Chapter IV were applicable while computing undisclosed income. … assessee-company were promoters of a company by name, M/s HCL Consulting Ltd. The main objects of these three companies were making investments in various companies. The investments are in the form of contribution to share capital of … to 69C while computing undisclosed income. The reasons for introduction of the amendment have been explained as follows in the circular issued by the CBDT: … explained as follows in the circular issued by the CBDT: Circular No. 8 of 2002 dt. 27th Aug., 2002 [reported at (2002) 178 CTR (St)

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

construed the provisions of Section 201 of the Act as they stood before the amendment of the Finance Act, 2002. Therefore, the same would not enable the Respondents to urge that after the 2002 amendments made in Section … indicate a nexus. The question is one of substantial importance, specially as it concerns collaboration agreements with foreign companies and other such arrangements for the better development of industry and commerce in India. In view of the … of the Act.i. The provision for deduction and withholding are under the Chapter 'COLLECTION AND RECOVERY OF TAX'. That Chapter does not contain charging provisions … 'management' must be read contextually in the following terms: (SCC P.599 Para 8)We are therefore, of the opinion that the defined meaning of the expression

Vajara Yojna Seed Farm and ors. Vs. Presiding Officer, Labour Court Ii ...

Court : Allahabad

Subject : Civil

Acts : Uttar Pradesh High Court (Abolition of Letters Patent Appeals) Act, 1962; Uttar Pradesh High Court (Abolition of Letters Patent Appeals) (Amendment) Act, 1981; Constitution of India - Articles 225, 226 and 227; Uttar Pradesh Intermediate Education Act, 1921 - Sections 9; Uttar Pradesh Intermediate Education Regulations; Uttar Pradesh Consolidation of Holdings Act, 1953 - Sections 48; Court Rules, 1952 - Rule 5

Reported in : (2003)1UPLBEC496

learned Standing Counsel, appearing for the respondents.2. In all these appeals, the question regarding maintainability of appeal under Chapter VIII, Rule 5 of the Rules of the Court has been raised. A preliminary objection has been raised by … Letters Patent Appeals) Act. 1962 as amended by the Uttar Pradesh High Court (Abolition of Letters Patent Appeals) (Amendment) Act, 1981. Sri Baghel referred to and relied on judgment of Apex Court in : [1996]2SCR224 , Firdosh Fatima … No. 1177 of 2001 has been filed.6. Special Appeal No. 416 of 2002, Virendra Kumar v. Presiding Officer, Central Government and Ors., and Special Appeal

Arcelormittal India Private Limited Vs. Satish Kumar Gupta

Court : Supreme Court of India

Subject : Land Acquisition

the provisions of Sections 15 to 21 of the Sick Industrial Companies (Special Provisions) Act, 1985. Interestingly, the Companies Amendment Act, 2002 omitted a provision similar to Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985. Consequently, creditors … however, becoming increasingly fashionable to start with some theory of what is basic to a provision or a chapter or in a statute or even to our Constitution in order to interpret and determine the meaning of … to the National Stock Exchange Limited and the BSE Limited, each on 8 February 2018 for declassification as a ‘promoter’ of Uttam Galva under Regulation

Nandi Highway Developers Ltd Vs. Executive Engineer (Union of India)

Court : Karnataka Dharwad

Subject : Land Acquisition

section (1) shall have powers to regulate and control the traffic in accordance with the provisions contained in Chapter VIII of the Motor Vehicles Act, 1988 (59 of 1988) on the national highway forming subject- matter of such … and M/s. Bharat Forge Limited, a company incorporated under the provisions of Companies Act. M/s. Bharat Forge Limited is referred to as “bidders” to the … amended the provisions of Section 8 of the National Highways Act, 1956 [“Act of 1956” for short]. vide amendment Act 26 of 1995 and inserted the provisions of Section 8A into the National Highways Act, 1956. [“NH Act” … the regional officer, who is the Highway Administrative Authority under the Control of National Highway (Land and Traffic) Act 2002 [“Act of 2002” for short]..14. 14 The respondents i.e., the Union Government, represented by the Ministry of Highways

Npr Finance Limited Vs. Deepak Jhunjhunwala

Court : Kolkata

Subject : Civil

Acts : Limitation Act, 1963 - Section 5 - Schedule - Article 137; ;Code of Civil Procedure (CPC) , 1908 - Sections 26 and 148 - Order 3, Rule 4 - Order 4, Rule 1(3) - Order 5, Rule 19A - Order 6 - Order 7, Rules 9, 9(1A) and 11 - Order 8, Rule 1 - Order 9, Rules 2, 5, 5(1) and 9 - Order 41, Rule 1; ;Code of Civil Procedure (CPC) (Amendment) Act, 1976; ;Code of Civil Procedure (CPC) (Amendment) Act, 1999; ;Code of Civil Procedure (CPC) (Amendment) Act, 2002; ;Calcutta High Court Original Side Rules - Rules 1, 2A, 2B, 6, 7, 8, 9, 12 and 46

and is a purely procedural order in aid of the conduct of the suit.5. The defendant refers to Chapter VIII of the Rules on the Original Side of this Court that is entitled, Writ, Summons, Process. Rule 2A … unreported Division Bench judgment of this Court in APOT No. 780 of 2002, APO No. 528 of 2002, GA No. 741 of 2002, GA No. … the Sheriff within 14 days from the filing of the plaint or the date of the order of amendment.Unless otherwise ordered, the writ of summons requires to be served by registered post under the provision of Rule … be obtained from the Registrar by any intending plaintiff or any advocate acting on the Original Side at a nominal charge; that the plaintiff or

State Bank of India Vs. V. Ramakrishnan

Court : Supreme Court of India

Subject : Land Acquisition

the provisions of Sections 15 to 21 of the Sick Industrial Companies (Special Provisions) Act, 1985. Interestingly, the Companies Amendment Act, 2002 omitted a provision similar to Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985. Consequently, creditors … brought into force. In fact, even the Companies Act, 2013, which repeals the 31 Companies Act, 1956, contains Chapter 19 consisting of Sections 253 to 269 dealing with revival and rehabilitation of sick companies along the lines … that different provisions of the Code were brought into force on different 8 dates, as Section 1(3) indicates. Also, certain important provisions of the Code

United India Insurance Co. Ltd. Vs. Bindu

Court : Kerala

Subject : Motor VehiclesInsurance

Acts : Motor Vehicles Act, 1939 - Sections 95

Reported in : III(2003)ACC293; 2003ACJ1331; AIR2003Ker225; 2003(2)KLT299

1939 compels the owner of a motor vehicle to insure the vehicle in compliance with the requirements of Chapter VIII of the Act. Section 95 of the Act provides that a policy of insurance must be one which … with effect from 1.7.1989. All these appeals except M.F.A. No. 1158 of 1994 were filed by the insurance companies as the Motor Accidents Claims Tribunals fastened the liability on the insurance company. In M.F.A. No. 1158 of … are not carried for hire or reward'. The circular mentions that this amendment should be deemed to have come into force from 25th March, 1977. … Co. Ltd. v. Asha Rani and Ors. (2003 (1) KLT 156 = 2002 AIR SCW 5259). 8. In New India Insurance Co. Ltd. v. CM.

United India Insurance Co. Ltd. Vs. Celinamma

Court : Kerala

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1939 - Sections 95

Reported in : II(2003)ACC682; III(2003)ACC264; 2003ACJ623; 2003(1)KLT701

1939 compels the owner of a motor vehicle to insure the vehicle in compliance with the requirements of Chapter VIII of the Act. Section 95 of the Act provides that a policy of insurance must be one which … with effect from 1.7.1989. All these appeals except M.F.A. No. 1158 of 1994 were filed by the insurance companies as the Motor Accidents Claims Tribunals fastened the liability on the insurance company. In M.F.A. No. 1158 of … are not carried for hire or reward'. The circular mentions that this amendment should be deemed to have come into force from 25th March, 1977. … SCW 5229).8. In New India Assurance Co. Ltd. v. CM. Jaya (AIR 2002 SC 651), a Constitution Bench of the Apex Court also explained that

Indorama Synthetics (I) Limited Vs. State of Maharashtra, Through the ...

Court : Mumbai

Subject : Company

against the Company, against which winding-up order is passed, it stands repealed in view of the Companies (Second Amendment) Act, 2002. Hence, its applicability to proceedings under Section 138 of N.I. Act needs no consideration. Reference to that effect … after the order for the winding up of the company, or before or after the commencement of the Companies (Amendment) Act, 1960 (65 of 1960). (3) [***] (4) Nothing in sub-section (1) or sub-section (3) shall apply to any … Section 446(1) and the expression 'suit or proceedings' in Section 442, under Chapter II of Part VII of the Companies Act,1956, include criminal complaints filed … would not include criminal complaint under Section 138 of the N.I. Act. 8. As against it, in the case of Suresh K. Jasani (Supra), which