Advanced Search Results

F. S. Gandhi (Dead) by Lrs. Vs. Commissioner of Wealth Tax, Allahabad

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sctions 2(2) and 29(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969; Urban Ceiling Act, 1976; Transfer of Property Act, - Sections 106 and 116; Constitution of India - Article 226

Reported in : AIR1991SC1866; (1990)84CTR(SC)35; [1990]18ITR34(SC); JT1990(3)SC476; (1990)3SCC624; [1990]2SCR886

for a period not exceeding six years from the date the interest vests in the assessee.9. By the Finance Act, 1969 Clause (e) of Section 2 of the Act was substituted by the following provision:(e)- 'assets' includes property of … 1. These appeals, by certificate granted by the High Court under Section 29(1) of the Wealth Tax Act, 1957, (hereinafter referred to as 'the Act') are directed against the judgment of

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior

Axa General Insurance Limited and Others (Appellants) Vs. the Lord Adv ...

Court : UK Supreme Court

Subject : Education

Appellant: Richard Keen QC, Jane Munro, (Instructed by Brodies LLP). 1st Respondent: Alan Dewar QC, James Mure QC, (Instructed by Scottish Government Legal Directorate Litigation Division). 2nd Respondent: Ruth Crawford QC, John MacGregor, (Instructed by Office of the Solicitor to the Advocate General for Scotland. …

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … the disclosure requirement were punishable with a fine which could extend to rupees five thousand.5. The Companies (Amendment) Act 1969 amended Section 293A8 so as to ban contributions to political parties and for political purposes. Companies acting in … parties by companies and individuals. The Companies (Amendment) Act 1960 included Section 293A7 to regulate contributions by companies. The provision stipulated that companies cannot contribute

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … of this court in the case of Union of India vs. Authority under the Minimum Wages Act (AIR 1969 Bom. 380). 44. It is then contended by Mr. Sridharan that runway is part of airport only. The … petitioner filed an appeal before this court. This court, vide order dated 29th November, 2012 quashed and set aside the stay order and directed the

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

84 ITR 661 observed that it was well recognized that specific dates in the 1961 Act and the Finance Act, 1955, had reference to assessment years and had nothing to do with the accounting years of an assessee … Section 40(a)(v) of reimbursement by employer company of medical expenses incurred by managing director in the assessment years 1969-70 and 1970-71 when the said provision was in force. [Section 40(a)(v) was deleted and substituted by Section 40A(5)

Karnataka State Financial Corporation Vs. Patil Dyes and Chemicals (P. ...

Court : Karnataka

Subject : Company

Acts : Companies Act, 1956 - Sections 2(11) ; 46(2), 231, 391, 443, 444, 446, 446(1), 446(2), 451, 456, 457, 457(1), 460, 483 527, 529, 529(1), 529(2), 529(3), 529A, 530 and 537; State Financial Corporation Act, 1951 - Sections 29 and 29(1)

Reported in : [1991]70CompCas86(Kar)

attached to the Companies (Amendment) Bill, 1985*, the following statement is found : 'Another announcement made by the Finance Minister in his Budget Government to introduce necessary legislation so that legitimate dues of workers rank pari passu … Ltd., In re : Bank of Maharashtra Ltd. V. Official Liquidator, AIR 1969 Mys 280 ; [1970] 40 Comp Cas 466 dealt with this question … liquidation) by the official liquidator to KSFC and for leave and permission to sell the said assets under section 29 of the State Financial Corporations Act, 1951 (for short, 'the SFC Act'). The ground for making this application

Vodafone International Holdings B.V. Vs. Union of India (Uoi) and anr. Overruled

Court : Mumbai

Subject : Company Direct Taxation

Acts : Companies Act, 1956 - Section 211(3A), Companies Act, 1956 - Section 372; Income Tax Act, 1961 - Section 2, Income Tax Act, 1961 - Section 2(14), Income Tax Act, 1961 - Section 2(47), Income Tax Act, 1961 - Section 4, Income Tax Act, 1961 - Section 4(1), Income Tax Act, 1961 - Section 5, Income Tax Act, 1961 - Section 5(1), Income Tax Act, 1961 - Section 5(2), Income Tax Act, 1961 - Section 9, Income Tax Act, 1961 - Section 9(1), Income Tax Act, 1961 - Section 10(15), Income Tax Act, 1961 - Section 10(33), Income Tax Act, 1961 - Section 14A, Income Tax Act, 1961 - Section 45, Income Tax Act, 1961 - Section 47, Income Tax Act, 1961 - Section 90, Income Tax Act, 1961 - Section 94(7), Income Tax Act, 1961 - Section 133(6), Income Tax Act, 1961 - Section 163, Income Tax Act, 1961 - Section 192

two sets of cases before us. The lead matter covers assessment years before insertion of Section 94(7) vide Finance Act, 2001 w.e.f. 1.4.2002. With regard to such cases we may state that on facts it is established that … before the Supreme Court was whether the provisions of Section 23(4) of the Monopolies and Restrictive Trade Practices Act, 1969 were attracted. These provisions applied where an undertaking proposed to acquire by purchase, takeover or otherwise, the whole … Director, Enforcement Directorate,20 adopted a similar approach in the context of Section 29(1)(b) of the Foreign Exchange Regulation Act, 1973. Applying the doctrine established by

Collector of Central Excise Vs. Indian Petrochemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)(31)ECC326

following characteristics : 6. Item 7, CET, relating to 'Kerosene', as it stood prior, and subsequent, to the Finance Act, 1982, read as follows :- "Kerosene, that is to say, any mineral oil (excluding mineral colza oil and … Council's judgment in Vacuum Oil Co. v. Secretary of State and para 29 of the Tribunal's order in Srinivasa Metal Industries v. C.C.E., Guntur 1987 … to from 28-2-1982 and why the amount of duty short levied should not be recovered from them under Section 11A of the Central Excises & Salt Act, 1944. The respondents were allowed to avail themselves of the

Fitwell Engineers Vs. Financial Commissioner, Delhi Administration and ...

Court : Delhi

Subject : Sales Tax

Reported in : [1975]35STC66(Delhi)

of this and the connected six writ petitions depends on the construction of Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as applied to Delhi (hereinafter called the Act) reproduced below :5. (1) The tax … Commissioner 'under Section 20(3) of the Act in revising the assessment of M/s. Fitwell Engineers for the year 1969-70, held on 26th April, 1973, that the resale as well as the post-manufacture sale of goods by the