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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … (AP) to be immovable property. We are not informed at the Bar that the judgment in BSNL (2012) 49 VST 98 (AP) has either been stayed or appealed against or the ratio of the said decision stands

Assistant Commissioner of Income Tax Vs. A.K. Menon, Custodian and ors ...

Court : Mumbai

Subject : Direct Taxation

Acts : Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 - Sections 2 and 11(2); Income Tax Act, 1961 - Sections 2(43), 220, 220(2), 234 and 271; Contract Act, 1872 - Sections 56; Provincial Insolvency Act, 1909

Reported in : 1996(5)BomCR564

this case the deceased person had 'control' of a Company within the meaning of section 65 of the Finance Act, 1940, during the five years ending with his death on March 29, 1953. Thus the shares held by … the Provincial Insolvency Act, 1909. He submitted that under section 61 of the Provincial Insolvency Act, 1920 and section 49 of the Presidency-Towns Insolvency Act, 1909 all debts due to Government or local authorities have priority. He submitted

S. Prasanna Vs. the Senior Divisional Manager, Life Insurance Corporat ...

Court : Chennai

Subject : Insurance

Acts : Life Insurance Corporation of India Act, 1956 - Sections 49; Constitution of India - Articles 14, 19(1), 226 and 300-A; Life Insurance Corporation of India (Agents) Regulations, 1972 - Regulations 8, 16, 19 and 20; Life Insurance Corporation of India (Agents) Rules, 1972 - Rules 8(2), 16, 16(1) and 19(1)

Reported in : AIR1993Mad150

the case of three persons who wanted to avail of a Housing Loan from the Life Insurance Housing Finance Limited, a totally independent entity which is a subsidiary of the Life Insurance Corportion of India, a false … Rules are known as the Life Insurance Corportion of India (Agents) Regulations, 1972. According to the petitioner ever since he was appointed as an Agent … and termination of the services of LIC Agents are governed by statutory Rules which have been framed under Section 49 of the Life Insurance Corporation of India Act, 1956 and these Rules are known as the Life Insurance

Sukhdev Singh, Oil and Natural Gas Commission, Life Insurance Corporat ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 12

Reported in : AIR1975SC1331; [1975(30)FLR283]; 1975LabIC881; (1975)ILLJ399SC; (1975)1SCC421; [1975]3SCR619

framed under the Oil and Natural Gas Commission Act, 1959; the Industrial Finance Corporation Act, 1948; and the Life Insurance Corporation Act, 1956 would enable … and conditions of service of persons who become employees of the Board.158. The Marine Products Export Development Authority Act, 1972 enables the Central Government to make rules and the Marine Products Export Development Authority to make regulations.159. The … the section before both Houses or Parliament and shall be subject to such modification as Parliament may make.8. Section 49 of the 1956 Act states that the Corporation may, with the previous approval of the Central Government, by

Controller of Estate Duty Vs. A. Nissar Ahmed. (Accountable Person of ...

Court : Chennai

Subject : Direct Taxation

Acts : Excise Duty Act, 1953 - Sections 17, 17(1) and 17(2); Finance Act, 1940 - Sections 46(1) and 46(2)

Reported in : [1990]183ITR188(Mad)

to the actual income for that year, and not by reference to the income for any other period (Finance Act, 1940, section 49). Where the Income-Tax Acts provide machinery for the computation of income from a particular source, … held shares therein and further that even the accountable person had conceded in his letter dated October 19, 1972, that the company is a controlled company. That certain benefits had been received by the deceased is also

Wealth-tax Officer Vs. V.V.V.A. Dinakaran

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1991)39ITD520(Mad.)

(see Section 80J of the Income-tax Act, 1961). Section 5(1)(xxxii) of the Wealth-tax Act, which was inserted by Finance Act, 1972 with effect from 1-4-1973, is one such incentive in the field of wealth taxation. The scheme of the … notions and extended a limited personality to a firm. The specific purposes noticed by the Supreme Court are:- Section 49 of the Indian Partnership Act-(i) Liabilities of the firm are regarded as those of the partners, only in

K.G. Vyas Vs. Seventh Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)16ITD195(Mum.)

for the assessee, contended that the provisions of Section 54 as it stood before the amendment by the Finance Act, 1982, with effect from 1-4-1983 would be applicable to the facts of the present case, that the said … not agree with these contentions and allowed deduction in respect of one of the flats purchased for Rs. 49,500 Under Section 54 as the said property was purchased within the prescribed time limit. This action of the

Gian Devi Anand Vs. Jeevan Kumar and ors.

Court : Supreme Court of India

Subject : Tenancy

Acts : Transfer of Property Act - Sections 106; Delhi Rent Control Act, 1958 - Sections 2(1)

Reported in : AIR1985SC796; (1985)87BOMLR316; 1985(1)SCALE724; (1985)2SCC683; [1985]Supp1SCR1

1977 which was enacted to consolidate the Rent Act 1968, parts III, IV and VIII of the Housing Finance Act, 1972, the Rent Act 1974, Sections 7 to 10 of the Housing Rents and Subsidies Act 1975 and certain … the concept of statutory tenant finds recognition in almost every rent control legislation The definition of 'tenant' in Section 2(1) of tie Delhi Rent Control Act 1958-and I am referring here to the provisions of the Delhi … England to describe a tenant protected under the subsequent statutes until Section 49(1) of the Housing Repairs and Rent Act, 1954 for the first time

Shri Hiralal Lokchandani Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Cuttack

Subject : Land Acquisition

Reported in : (2007)106ITD45Ctk

agricultural land was not included within the definition of capital asset till 1-4-1970 and it was only by Finance Act 1970 certain agricultural land in India were included in the definition of capital asset. The assessee transferred the … definition of capital asset. The assessee transferred the agricultural land during the previous year relevant to assessment year 1972-73. He claimed that the fair market value of the land on the date on which it became capital … this case had made a reference to the Hon'ble President I.T.A.T. Under Section 255(3) of the Income Tax Act, 1961 for consideration of Special Bench. … of the land for the purposes of Section 48 read with Section 49(2) of the Act was the date when the land in question was

U.K. Acharya and ors. Vs. State of Gujarat and ors.

Court : Gujarat

Subject : PropertyConstitution

Acts : Gujarat Housing Board Act, 1961 - Sections 82; Constitution of India - Article 14; Disposal of Property Regulations - Regulation 33

Reported in : AIR1989Guj81; (1988)1GLR209

bona fide residential purposes. The State Government can also, if they so desire, advance loans to a Housing Finance Corporation for the eligible persons belonging to low income groups and institutions, etc. far the construction of houses. … (c) The last date of receipt of application should be 31st July, 1972 and the Gujarat Housing Board shall invite the applications as laid down … find is Chapter IV which is with regard to acquisition and disposal of land belonging to the Board. Section 49 of that chapter says that the Board may retain, lease, sell, exchange or otherwise dispose of, any land, … dated 24th May 1969, from the Central Government, the State Government took action as late as on 17th April, 1971 which has been brought on