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Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 164 and 164(1)

Reported in : (1982)136GLR583

1973-74, respectively. In view of the amendment of Section 164 with effect from April 1, 1971, by the Finance Act, 1970, the ITO elected to tax the income of each year at the rate of 65% on the … facts hereinafter stated. 3. One Shri Piarelal gave an amount of Rs. 20,000 in cash on October 1, 1963, to Smt. Tejwati Devi, Smt. Kalavati Devi and Smt. Sumitra Devi in the capacities of trustees and the … Devi, in the capacity of trustees for the purposes mentioned in the preamble, clause No. 2 of the deed. In Clause 17 of the deed

Director Primary Education Haryana Vs. Suresh Kumar and Another

Court : Punjab and Haryana

Subject : Labour and Industrial

of this document CWP No.19429 of 2003 (O&M) -27- Employment) Act, 1948 (9 of 1948), or the Industrial Finance Corporation of India established under section 3 of the Industrial Finance Corporation Act, 1956 (1 of 1956), or … of 1962), or the Unit Trust of India established under section 3 of the Unit Trust of India Act, 1963 (52 of 1963), or the Food Corporation of India established under section 3, or a Board of Management … to be interpreted keeping in view the goals set out in the preamble of the Constitution and the provisions contained in Part IV thereof in

Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax, M.P.

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [1982]136ITR583(MP)

1973-74, respectively. In view of the amendment of s. 164 with effect from April 1, 1971, by the Finance Act, 1970, the ITO elected to tax the income of each year at the rate of 65% on the … on the facts hereinafter stated.One Shri Piarelal gave an amounted of Rs. 20,000 in cash on October 1, 1963, to Smt Tejwati Devi, Smt. Kalavati Devi and Smt. Sumitra Devi in the capacities of trustees and the … Devi, in the capacity of trustees for the purposes mentioned in the preamble, clauses No. 2 of the deed. In cl. 17 of the deed

Finite Infratech Ltd Vs Ifci and ors

Court : Delhi

Subject : Industrial Finance Corporation

Acts : Industrial Finance Corporation (Transfer of Undertaking and Repeal) Act, 1993 - Sections 2(1)(m), 3(1) ; Companies Act, 1956 - sections (2), 4a, 4A(2)

(31 of 1956);(v) the Unit Trust of India, established under section 3 of the Unit Trust of India Act, 1963 (52 of 1963);(vi) the Infrastructure Development Finance Company Limited, a company formed and registered under this Act.(vii) the … Sibal then referred to the provisions of the Industrial Finance Corporation Act, 1948 and in particular to the Preamble and Section 3 thereof where the intention of Parliament was clearly to "establish" the Industrial Finance Corporation of … 1. Whether Reporters of local papers may be allowed to see the judgment

iCiCi Ltd. Vs. M.F.V. 'Shilpa' and Ors.

Court : Mumbai

Subject : CommercialBanking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 2, 17, 17(1), 18 and 34; General Clauses Act - Sections 3(42); Debt Recovery Tribunal Act; Merchant Shipping Act, 1958 - Sections 51; Merchant Shipping Act, 1993; Evidence Act - Sections 41

Reported in : AIR2002Bom371; 2002(2)ALLMR191; 2002(1)BomCR724; 2002(2)MhLj563

in derogation of, the Industrial Finance CorporationAct, 1948, the State Financial Corporation Act, 1951, the Unit Trust ofIndia Act, 1963, the Industrial Reconstruction Bank of India Act, 1984,and the Sick Industrial Companies (Special Provisions) Act, 1985.' It is … substitute of the admiralty jurisdiction of this Court. It is further urged that it is clear from the preamble of the D.R.T. Act that the Act has been brought into force for establishment of Tribunals for expeditious … D.K. Deshmukh, J. 1. This is a suit filed by the plaintiff financial institution which claims

Mormugao Port Trust Vs. the C.i.T.

Court : Income Tax Appellate Tribunal ITAT Panji

Subject : Direct Taxation

Reported in : (2007)109ITD303Panji

2002-03 Under Section 10(20) of the Act. From the A.Y. 2003-04 onwards, Section 10(20) was amended by the Finance Act, 2002 by insertion of an Explanation.Thereafter, the exemption under the said section was limited to certain specified local … viz. The Mormugaon Port Trust, hereinafter called as MPT is an Institution constituted under the Major Port Trusts Act, 1963 and is an autonomous body administered by a Board of Trustees constituted by the Central Government. The MPT … and notified as a Major Port w.e.f. 1-7-1964. He referred to the preamble of the GMB Act 1981 which reads as below: An Act to

Agricultural Produce and Market Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)100ITD1(Nag.)

authority" introduced in Explanation to Section 10(20) of the IT Act, 1961 for the first time by the Finance Act of 2002 effective from 1st April, 2003, the local authority meant only Panchayat, Municipality, Municipal Committee and District … cases are as under: 3.1 The Agricultural Produce Committees are created under the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963, for every market area specified in the notification issued by the State Government for regulating the marketing of … area which generally covers various villages and towns of a Tahsil. The preamble of the said Act states as under: "An Act to regulate the

Fidelity Fed. S. and L. Vs. De La Cuesta

Court : US Supreme Court

Subject : Land Acquisition

and General Counsel, Federal Home Loan Bank Board, Atlanta, Ga.). Local institutions that had previously supplied funds to finance homes had ceased doing business or had discontinued such long-term loans, so that more than half the counties … is sold or otherwise transferred without the association's prior written consent. A preamble to the regulation stated that the due-on-sale practices of federal savings and … FROM THE COURT OF APPEAL OF CALIFORNIA, FOURTH APPELLATE DISTRICT Syllabus Section 5(a) of the Home Owners' Loan Act of 1933 (HOLA) empowers the Federal Home Loan Bank Board (Board), under such regulations as it may prescribe, … Fidelity Fed. S. & L. v. De la Cuesta - 458 U.S. 141 (1982) U.S. Supreme Court Fidelity Fed. S. & L. v. De la

A.B. Abdul Kadir and ors. Vs. State of Kerala Overruled

Court : Supreme Court of India

Subject : Other Taxes

Acts : Cochin Tobacco Act, 1084 M.E.; Kerala. Luxury Tax on Tobacco (Validation) Act of 1964; Constitution of India - Articles 14, 19, 255, 301, 302, 303 and 304; Finance Act, 1950 - Sections 13(2); Travancore Tobacco Act; Madhya Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1958 - Sections 23; Revenue Recovery Act; Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Amendment and Validation Act, 1961; Sugarcane Cess (Validation) Act, 1961; Luxury Tax on Tobacco (Validation) Act, 1964 - Sections 2, 3, 4 , 4(1), 4(3) and 6; Cochin Tobacco Act, 1909; Central Excises Act, 1944 - Sections 11, 11(1) and 11(2)

Reported in : AIR1976SC182; (1976)3SCC219; [1976]2SCR690

April 1. 1950 after the Constitution had come in force and Travancore-Cochin had become a Part B State, Finance Act (No. 25 of 1950) extended the Central Excises and Salt Act (No. 1 of 1944) to Part B … invalid rules might be refunded to them The Respondent-State refunded Rupees 73,500 to the appellants on April 29, 1963. On July 10, 1963 the appellants filed original petition No. 1268 of 1963 in the Kerala High Court … be appropriate to refer to the relevant provisions of the Act. The preamble of the Act reads as under:Preamble: whereas it is expedient to provide

A. B. Abdul Kadir and ors. Etc. Vs. State of KeralA.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1976)5CTR(SC)0126C

April 1, 1950 after the Constitution had come in force and Travancore-Cochin had become a part B State, Finance Act (No. 25 of 1950) extended the Central Excise and Salt Act (No. 25 of 1950) extended the Central … might be refunded to them. The respondent - State refunded Rs. 73,500 to the appellants on April 29, 1963. On July 10, 1963 the appellants filed Original Petition No. 1268 of 1963 in the Kerala High Court … be appropriate to refer to the relevant provisions of the Act. The preamble of the Act reads as under :PREAMBLE : WHEREAS it is expedient