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Oct 30 2015

United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

Decided on : Oct-30-2015

Subject : Land Acquisition

PIL writ petitioner has also sought Central Bureau Investigation (CBI) enquiry but the same can await the CAG audit report; (VIII) that the word Consolidated Fund of Indiahas to be widely construed; (IX) that DISCOMs are akin to … DISCOMs; (IV) that DERC is to regulate tariff on the basis of cost incurred by DISCOMs-the value of the cost as potrayed by DISCOMs cannot … of more than Rs.2400 crores from the State as is apparent from the Delhi Electricity Reform (Transfer Scheme) Rules, 2001 and if the assets vested in DISCOMs are also taken into account then the funding enjoyed by them … become redundant and are disposed of as such. 9. We may at this stage record that the … in these proceedings which have been heard together are:- (I) Whether under Section 20(1) of the Comptroller and Auditor Generals(Duties, Powers and Conditions of Service)

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Apr 26 2002

Dy. Cit Vs. Hindustan Zinc Ltd.

Court : Rajasthan

Decided on : Apr-26-2002

Subject : Direct Taxation

Reported in : (2004)86TTJ(NULL)389

Ground No. 6-Deletion of addition of Rs. 1,20,23,000 on account of excess depreciation. It has been mentioned in audit report of the company that net additional depreciation provided by the company to the tune of Rs. 77.38 lacs … items are inventories held by the company and that inventories are to be valued at lower of the cost and net realisable value. The appellant had to do rethinking on the issue of the valuation of these … book profit, The first proviso to section 2(8) of the Finance Act, 2001 reads as under :'Provided that in cases to which the provisions of … and thereafter the depreciation had been claimed as per the Income Tax Rules which had been allowed by Dy. CIT. It was, therefore, submitted that … also invited attention to Circular No. 13/2001 dated 9-11-2001 issued by the CBDT. The circular is with

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Nov 29 2007

Tata Engineering and Locomotive Co. Ltd. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Decided on : Nov-29-2007

Subject : Excise

Acts : Central Excise and Tariff Act, 1985; Central Excise Act - Sections 4 and 4(1); Central Motor Vehicles Rules

Reported in : 2008(56)BLJR238; 2007(123)ECC274; 2007(149)LC274(SC); 2007(218)ELT644(SC); 2007(3)SCALE519; 2007AIRSCW7700

the Department and no duty demand has been raised for that period. He also relied upon the statutory cost audit report as well the certification from Automobile Research Association of India. That in the absence of any finding directly … for rectification of mistake. Thereafter, the Tribunal passed order dated 11th January, 2001, dismissing the application for rectification of mistake. However, while passing the order … Tribunal. Certification from Automobile Research Association of India, which is a mandatory requirement under the Central Motor Vehicles Rules and VRDE, also shows that the specification of chassis of model No. 1612 are engine No. 697NA and … fact it is not so. 10. Central excise duty is payable under Section 4 of the Central Excise Act. Under Section 4(1)(a) of the Excise

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Sep 24 2020

Ashwini Shanker vs Union of India (Deleted)

Court : Kerala

Decided on : Sep-24-2020

Certificate and other documents must be submitted to W.P.C.14978/2020 17 the Municipality in furtherance of the 2018-2019 CAG Audit Report and the ABC Monitoring Committee report which suggested for the sterilization of female stray dogs. Municipal Secretary Tripunithura … that she personally would treat the injured stray dog at another establishment, cost of which was to be borne by the Municipality.11. That apart, the … this was the only case among the W.P.C.14978/2020 9 530 dogs sterilized and the representative from SPCA … the negligent and careless handling of the street dogs, in the guise of the Animal Birth Control (Dogs) Rules, 2001.2. Petitioner has further stated that Thripunithura Municipality hadflagged off the ABC surgery facility at the Government Veterinary Hospital, … enacted ABC Rules in exercise W.P.C.14978/2020 6 of their power conferred under Section 38(1) and (2) of the Prevention of Cruelty to Animals Act, 1960.8.

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May 22 2001

United Phosphorus Limited Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : May-22-2001

Subject : Direct Taxation

Reported in : (2001)73TTJ(Ahd.)404

Matched in: Citation (2001)73TTJ(Ahd.)404

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Jul 12 2007

Aztec Software and Technology Vs. Acit

Court : Income Tax Appellate Tribunal ITAT

Decided on : Jul-12-2007

Subject : Direct Taxation

Reported in : (2007)107ITD141(Bang.)

Officer has only to look at the aggregate value of international transactions disclosed by the assessee in the audit report and then follows directions of CBDATED The Assessing Officer, therefore, is left with a very limited role Under … to construe the provisions of Section 92CA(1) of the Act. Therefore, it would be appropriate, even at the cost of repetition, to reproduce the provisions of Section 92CA(1) as under: Where any person, being the assessee, has … thereby eroding the country's tax base.4. Accordingly, legislative changes through Finance Act, 2001 and 2002 were made. It was provided in Section 92(1) that income … with the provisions contained in Sub-section (1) of Section 92D, and the rules made in this behalf or the information or data used in computation … reference to the Transfer Pricing Officer under section 92C(3) read with Section 92CA(1), is it a condition

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Sep 11 2002

A.P. State Co-operative Societies, Secretaries and Employees Union Vs. ...

Court : Andhra Pradesh

Decided on : Sep-11-2002

Subject : Trusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 60, 116C and 116C(1); Andhra Pradesh Co-operative Societies (Amendment) Act, 2001; Andhra Pradesh Co-operative Societies Rules - Rule 28(4); Constitution of India - Articles 136 and 141

Reported in : 2003(1)ALD197

Act, 1964 (for short 'APCS Act') in proceedings in Rc. No. 5/2002-A dated 28.6.2002 basing on the final audit report for the year 2000-01 stating that there are financial irregularities and fraud of the Secretary of Vellaturu PACS, … counter stating that the Paid Secretaries are making unjust remuneration at the cost of the Societies in which they are working and the Societies are … the Andhra Pradesh Co-operative Societies Second Amendment Act, 2001 (Act 22 of 2001) (for short 'Amended Act') … State Board. The School Tribunal constituted under Section 8 of the Maharashtra Act cannot entertain appeals filed under Section 9 by the employees working in schools which are established and administered by the Cantonment Board. Teacher employed in … and also to provide information as contained in Rule 28(3) of the Rules. According to the petitioner, the respondents have acted upon to reduce the

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May 23 2011

international Society for Krishna Consciousness, Mumbai Having Its Bra ...

Court : Karnataka

Decided on : May-23-2011

Subject : Land Acquisition

voluntary devotees. The pilgrims and the members visiting the temple complex are also provided with Prasadam and the cost of running the kitchen attached to the branch alone calls for a monthly investment of about Rs.8 lakhs. … the bank accounts of the plaintiff society at Bangalore and Mysore. The accounts of plaintiff society are being audited regularly every year. The plaintiff society is engaged in religious, cultural and social activities. 6. Defendants 2 to … Body for the year 1987-88. Exs.P.89 to Ex.P.100 are the copies of reports filed by the plaintiff society with the Registrar of Societies on 21/8/2001 … Juhu, Mumbai. The first defendant has framed its Memorandum of Association and Rules and Regulations to govern its functioning. 4. Plaintiff further contends that in … (Prayer: This appeal is filed under Section 96 CPC, against the Judgment and decree dated … (Prayer: This appeal is filed under Section 96 CPC, against the Judgment and decree dated 17.04.2009

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Feb 07 2017

IAE International Aero Engines AG, Represented herein by its Attorney, ...

Court : Karnataka

Decided on : Feb-07-2017

Subject : Education

Auditors including independent Auditors. Therefore, a glance through their comments and financial figures follows herein: 188. In the Audit Report dated 24/08/2012, for the year 2011-12, the Auditor, Mr. S. Vishnu Murthy, Chartered Accountant of M/s. Vishnu Ram … and QSS Investors v. Allied Fibres, reported in 2001 (107) Comp. Case 587 and the Himachal Pradesh … Cranes Software International Ltd., (2016) 195 Comp Case 17 (Karn), the Division Bench of this Court held that Section 9 of the Companies Act provides that the provisions of the Act shall have effect, notwithstanding anything to the … be wound up under the provisions of the Companies Act, 1956. Award costs of the proceedings to the Petitioner and pass such other and further … had directed publication of the same in terms of the Companies (Court) Rules, 1959 and accordingly, publication was carried out on 02.02.2015 in Newspapers, "the

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Sep 05 2002

Kalindee Rail Nirman (Engineers) Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Decided on : Sep-05-2002

Subject : Direct Taxation

Reported in : (2003)78TTJ(JP.)653

profit rate of 11 per cent. These are appraisal report prepared by the Directorate of Investigation Income-tax, and audit report procured under Section 142(2A) of the IT Act. The AO himself has given a finding that appellant could … yr. 1994-95 to Rs. 20.30 crores in the relevant year despite there has been a heavy increase on cost of materials used for execution of contracts besides heavy competition.The appellant had worked on 19 sites spread over … filed by the Department running into 116 pages, two letters dt.2nd Jan., 2001, and 3rd Jan., 2001, raising a plea that such a ground was … and contending it as agreed by the appellant. As a matter of rule, the AO could not have accepted and rejected the same instrument. The … Ram v. ITO (ITA No. 210/Jp/1998) ITAT, Jaipur, 9th Oct., 1998; Shri Krishna Builders v. ITO (ITA

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