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M/s. Mascon Multiservices and Consultants Pvt. Ltd. Vs. Bharat Oman Re ...

Court : Mumbai

Subject : Land Acquisition

(2009) 8 SCC 520, Mussafar Shah Vs. MMTC 83 2000 Delhi LT 514 and Saurabh Kalani Vs. Tata Finance Ltd. 2003(3) Arb.LR 345 (Bom) (DB)) 201. Hence the petitioner must show special bias in this claim. The … Maula Bux Vs. Union of India, 1969 DGLS (soft) 286 : AIR 1970 SC 1955 and Union of India Vs. Raman Iron Foundry, 1974 DGLS … date is made. The petitioner's case would not fall under that legislation. 12. The petitioner has relied upon Section 31(7)(a) of the Arbitration and Conciliation Act, 1996 (the Act) which runs thus: 31. Form and contents of arbitral

Union of India Vs. Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Finance Act, 1969 - Sections 24 ; Wealth Tax Act, 1957; Constitution of India - Articles 246 and 248

Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance Act, 1969, insofar as it amended the relevant provisions of the Wealth Tax Act, 1957, was beyond the legislative … matters assigned to the provincial legislatures by Section 92; see Tenant v. Union Bank of India [1894] A.C 31.(2) The general power of legislation conferred upon the Parliament of the Dominion by Section 91 of the Act

The Indore Malwa United Mills Ltd. and ors. Vs. Union of India and ors ...

Court : Delhi

Subject : Labour and Industrial

Acts : Industrial (Development and Regulation) Act, 1951 - Sections 15; Sick Textile Undertaking Taking Over of Management Act, 1972 - Sections 2; Evidence Act, 1872 - Sections 51; Constitution of India - Article 14

Reported in : ILR1974Delhi311

has two of its nominees on the Board of Directors and also there was nominee of the M.P. Finance Corporation in connection with the loan of Rs. 10 lakhs given by the Corporation, and also further as … of losses to the tune of 137 lakhs in the year ending 1970. The position continued to get worse in 1971 and the losses piled … of C.W. 463/72. This petition challenges the constitutional validity of the Sick Textile Undertaking (taking over of Management) Act, 1972 (hereinafter called the impugned Act) and the impugned Order, under Section 18A of the Industrial (Development and … against the Central Government. ultimately. the Central Government passed an order dated 31-10-1972 under Section 18(1)(b) of the Act of 1951 taking over the said

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

of certain exemptions: Section 10 (20A) and Section 10 (23) 24. Section 10(20A) had been inserted by the Finance Act, 1970, w.e.f. 01.04.1962; it exempted certain classes of income earned by housing boards, etc., and before deletion read as … case"). 32 (2009) 16 SCC20833 2017 SCCOnline Bom 10021 (para 10-12) 34 (1965) 1 SCR909(hereafter “Navnit Lal Jhaveri”) 31 executive’s understanding - in the form of circulars in the context of taxing statutes - were valuable guides

Commissioner of Income-tax Vs. Khem Chand Bahadur Chand

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37(1), 37(2), 37(2A) and 37(2B)

Reported in : [1981]131ITR336(P& H)

designedly on the indiscriminate allowance of such entertainment expenditure. The first of such restrictions was introduced by the Finance Act of 1961 (vide Section 6 of the Finance Act, 1961, with effect from April 1, 1962) in the … scattered in the States of Punjab, Haryana and the Union territory of Delhi. For the relevant assessment year 1970-71, the ITO computed the total income of the assessee at Rs. 61,173 against the returned income of Rs.

M. Ct. Muthiah and anr. Vs. Controller of Estate Duty

Court : Chennai

Subject : Property

Acts : Estate Duty Act, 1953 - Sections 2(15), 3(1), 5, 6, 15, 34(3) and 36

Reported in : [1974]44CompCas254(Mad); [1974]94ITR323(Mad)

paid in pursuance of the provisions of Section 5(1) was liable to estate duty. Section 2(1)(a) of the Finance Act, 1894 was held not applicable on the ground that the word ' passes ' in that section contemplates … death cannot be valued at Rs. 2,00,000.59. In Commissioners of Inland Revenue v. Graham decided on December 8 1970, the words ' at the time of death of the deceased ' in Section 7(5) ofthe U. K. … 37) and the Canadian and British Insurance Companies Act, R.S.C. 1952, c. 31 (see, for example, Section 81), there is a contrast between 'life insurance

Commissioner of Income-tax Vs. Harlal Mannulal

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1); Finance Act, 1964

Reported in : [1989]178ITR284(MP)

Clause (c) of this sub-section.'6. The Explanation so added by the Finance Act, 1964, remained operative till March 31, 1976, when the Taxation Laws (Amendment) Act, 1975, came into force. Explanations 1 to 4 were substituted with … consider the import of the amendment made in Section 271 with effect from April 1, 1964, by the Finance Act, 1964, and, consequently, the conclusion reached by the Tribunal was not correct. According to learned counsel for the

E. Krishna and ors. Vs. Director General, Indian Council of Medical Re ...

Court : Andhra Pradesh

Subject : Labour and Industrial

Acts : Constitution of India - Article 12; Industrial Disputes Act - Sections 9-A

Reported in : (1993)IILLJ239AP

additional regular posts may be created to the barest minimum necessary with the concurrence of the Ministry of Finance. It further directed that regularisation of services of casual workers will continue to be governed by the instructions … approach the Labour Commissioner. As there is an efficacious alternative remedy under the Contract Labour (Regulation & Abolition) Act, 1970, a writ petition is not maintainable. He also contends that the writ petitions are liable to be dismissed … the petitioners show an office order passed by the Director on May 31, 1989, which clearly indicates that it has been decided to hand over … established legal position. The court also found that such a change offends Section 9-A of the Industrial Disputes Act and it is ab initio void.

K.S. Digvijaysinhji Vs. Commissioner of Wealth-tax, Rajkot

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5, 5(1), 5(1A), 25(2) and 27(1)

Reported in : [1983]141ITR313(Guj)

included exceeds the limit shall be raised by the said amount.' 6. Sub-section (1A) was inserted by the Finance Act, 1970, with effect from April 1, 1971. Along with this sub-s. (1A), cls. (xxii) and (xxv), with which we

Controller of Estate Duty Vs. Rebala Subbarami Reddy

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Estate duty Act, 1953 - Sections 44, 46(1) and 46(2)

Reported in : [1989]175ITR187(AP)

that section.' 7. Section 46 corresponds to and is practically a reproduction of section 31 of the English Finance Act, 1939. The language employed in the section is highly involved and does not admit an easy understanding of … sum of Rs. 50,000 in due course. On the date of death of the deceased i.e., June 5 1970, the deceased still owed a sum of Rs. 30,000 to his son which amount was claimed as a