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P.Kumar Vs. Secretary to Government

Court : Chennai

Subject : Education

there is a decision of the Company Law Board under this Chapter.10. By means of the Companies (Second Amendment) Act, 2002, Chapter IV A was amended and instead of ".Company Law Board"., the ".Tribunal". was substituted. Thus, according to the

Adhikarala Jagadeeswara Rao Vs. Gopala Krishna Transport and ors.

Court : Andhra Pradesh

Subject : CivilMotor Vehicles

Acts : Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 33; Motor Vehicles Act, 1988 - Sections 146, 147, 147(1), 149(2) and 167; Workman's Compensation Act, 1923

Reported in : 2005(1)ALD111

well as Workmen's Compensation Act, 1923, the person entitled to compensation may without prejudice to the provisions of Chapter X claim such compensation under either of those Acts but not under both. To put it aptly a person … Hence, for a comprehensive pronouncement on these issues, this Court directed all the Counsel appearing for the Insurance Companies, claimants and the owners of the vehicle to address arguments on the issues framed hereunder for consideration.(I) Without … considered the issue elaborately in National Insurance Co. Ltd. v. Nicolletta Rohtagi, 2002 (6) ALD 1 (SC), III (2002) ACC 292 (SC) and in Paras … the goods. As per Section 163-A of the M.V. Act introduced by amending Act 54 of 1994 compensation for no fault liability has to be

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 … to HTIL. It is submitted that as per the scheme of Chapter XVII of the I.T. Act, deductions are required to be made at the

Greater Bombay Co-op. Bank Ltd. Vs. United Yarn Tex. Pvt. Ltd. and ors ...

Court : Supreme Court of India

Subject : BankingConstitution

Acts : Recovery of Debts due to Banks and Financial Institutions Act, 1993 - Sections 2, 3, 17, 18, 31 and 34; Recovery of Debts due to Banks and Financial Institutions (Amendment) Act, 1965 - Sections 56; Maharashtra Co-operative Societies Act, 1960 - Sections 2(6), 2(10), 2(20), 18A, 36, 43, 44, 50, 55, 64, 72, 73, 78, 81, 83, 84, 88, 91, 91(1), 92, 94, 95, 97, 98, 101, 101(1), 102, 103, 104, 105, 107, 156 and 161; The Multi-State Co-operative Societies Act, 2002 - Sections 3, 22, 39, 40, 74, 83, 84, 99 and 101; Andhra Pradesh Co-operative Societies Act, 1964 - Sections 2, 9, 19, 30A, 31, 31A, 35, 47, 47(2), 50, 51, 52, 61, 61(1), 62, 63, 64, 65, 70, 70(2), 71, 71(1), 71(2), 72, 73, 75, 76 and 77; Banking Regulation Act, 1949 - Sections 2, 3, 5, 6, 20(2), 56 and 56(1); Banking Regulation (

Reported in : AIR2007SC1584; 2007(3)ALT1(SC); [2007]137CompCas63(SC); JT2007(5)SC201; 2007(3)KLT302(SC); 2007(3)MhLj434; 2007(5)SCALE366; (2007)6SCC236; 2007AIRSCW2325; 2007(3)AIRKarR406

MCS Act, 1960 and the mode for recovery of the amount is under Section 156 of the Act. Chapter X deals with liquidation of the societies. Section 102 empowers the Registrar to issue an interim order of winding … in Clause (b) of Sub-section (1) of Section 5 of the Banking Companies Act, 1949 and includes any society which is functioning or is to … of a Co-operative Society into a Multi-State Co- operative Society by an amendment in its bye-laws with the approval of the Central Registrar who shall … under the Maharashtra Co-operative Societies Act, 1960 [for short 'the MCS Act, 1960']; The Multi-State Co- operative Societies Act, 2002 [for short ''the MSCS Act, 2002'']; and the Andhra Pradesh Co-operative Societies Act, 1964 [for short 'the APCS

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)98TTJ(Mum.)201

at the place of business of lessor and they have been introduced by the lessor or the group companies belonging to the lessor with the sole purpose of closing the financial transaction on the very day on … assessee argued that so far as the Finance Bill was concerned, the amendment was introduced to have prospective effect. Thus, the amendment as passed by … or else the proceedings in question would not have arisen. In relation to the insertion by the Finance Act, 2002, in the provisions of Section 158B(b) with retrospective effect from 1st July, 1995, the learned Counsel for the … been relied upon by the learned AO was beyond the scope of Chapter XIV-B. For the purpose of applying the provisions of Chapter XIV-B, there … learned AO was beyond the scope of Chapter XIV-B. For the purpose of applying the provisions of

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

or would not have been disclosed for the purpose of this Act and after the amendment by Finance Act, 2002 w.e.f. 1-7-1995 it includes also the any expenses, deduction or allowance claimed under this Act which is to … bulk of the purchase consideration reverted to the assessee itself or to Associate Company belonging to Group of Companies of assessee; that noticeably, the payment and reclamation of the bulk of the purchase consideration was simultaneous, for … the assessee in the computation of undisclosed income for the purpose of Chapter XIV-B of the Act.2. The facts in brief are that there was … assessee in the computation of undisclosed income for the purpose of Chapter XIV-B of the Act.2. The facts in brief are that there was a

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

and National Company Law Appellate Tribunal (NCLAT) were challenged. Interestingly, while examining Chapter XXVII of Companies Act, 2013 i.e. Sections 407 to 434, this Court … ill-equipped to deal with technically specialised trade disputes arising from monopolistic railway companies. Such inexpert adjudication also resulted in dissatisfaction of the litigants. Consequently, a … tax law, company law or environment law, etc. LEGISLATIVE DEVELOPMENT OF TRIBUNALISATION :38. In India, the Constitution (42nd Amendment) Act, 1976 paved way for tribunalisation of the justice dispensation system by introduction of Articles 323A and 323B in … Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act, 2002 which permits secured creditors to participate in auction of immoveable property if it remained unsold for want of … present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the

Coca Cola India Inc. Vs. Assistant Commissioner of Income Tax and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)221CTR(P& H)225; [2009]309ITR194(P& H); [2009]177TAXMAN103(Punj& Har)

Adarsh Kumar Goel, J.1. This petition questions application of transfer pricing provisions in Chapter X of the IT Act, 1961 (for short, 'the Act') to the petitioner and quashing of notices under Sections … part of International Coca Cola Corporate Group. The said group has other companies operating in India incorporated under the Companies Act, 1956.3. The petitioner obtained … petition to challenge the notice in respect of asst. yr. 2006-07, which amendment has been allowed by a separate order.6. Main contention raised in the … of tax revenue. The said provisions have been incorporated vide Finance Act, 2001 and further amended vide Finance Act, 2002. Having regard to the object for which provisions have been enacted, applicability of the said provisions has to

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 … a disability and ineligibility upon Numetal / its consortium and constituent shareholders.” xxx xxx xxx 57. Thus in wrapping up the post decisional hearing, we

Moser Baer Karamchari Union Thr. President Mahesh Chand Sharma Vs. Uni ...

Court : Supreme Court of India

Subject : Land Acquisition

and Bankruptcy Code. 3.1 It is submitted that the Companies Act, 1956, as it existed prior to the Companies (Amendment) Act, 1985, did not provide for any “overriding preferential payments” to any party. It is submitted that in 1985, … and Financial Institutions Act, 1993, and the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. The Code has been enacted with the objective of reorganisation and insolvency resolution of corporate persons, partnership firms … mechanism. 4.5 It is submitted that the liquidation process is covered under Chapter III of the IBC, which comprises from Sections 33 to 54. Section … the Tribunal has ordered the winding up of the company under Chapter XIX; (e) if on an application made by the Registrar or any other