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Delhi Abibhavak Mahasangh Vs. Union of India and Others

Court : Delhi

Subject : Constitution

Acts : Constitution of India, 1950 - Article 226

Reported in : 1998VIIAD(Delhi)445; 76(1998)DLT457; 1999(49)DRJ766

to exist. Bearing in mind that the schools should be able to finance its capital expenditure the guidelines suggested by the Committee were these:-(a) Donations … to issue a binding instruction should extend to all the non-recognised institution as well. (vi) The Delhi Education Act, 1973 should be amended to provide for the directives to be binding on the management of schools. Where such … any justification for issue of the impugned order.29. It was vehemently contended on behalf of the schools that Section 17 of the Act makes it clear that the government has power to regulate the fees and charges payable

Amit Hemendra Jhaveri Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

for the Assessment Years 1994-95 and 1995-96, were pending before the Commissioner of Income Tax (Appeals). 4. The Finance Act, 1998 introduced the KVSS, 1998 with effect from 1 September, 1998 providing for settlement of tax disputes pending … from it's benefits because prosecution under Chapter IX or XVII of the Indian Penal Code, Foreign Exchange Regulation Act, 1973, Terrorists And Disruptive Activities (Prevention) Act, 1987, Prevention of Corruption Act, 1988, Narcotic Drugs and Psychotropic Substance Act, … Textiles Processors (P.) Ltd. [2011] 203 Taxman 1/15 taxmann.com 59 at paragraphs 17 and 18 as under:â” '17:- The object and purpose of the Scheme … Assessment Years 1993-94, 1994-95 and 1995-96; and (b) the Constitutional validity of Section 95 of the KVSS, 1998. 2. The petition was admitted on 2

Venkataraman T. Pai Vs. C.R. Shah

Court : Gujarat

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 9, 9AA, 9AA(1) and 9AA(2); Indian Penal Code (IPC), 1860 - Sections 11, 11A, 11A(3) and 120B; Constitution of India - Article 20 and 20(1); Finance Act - Sections 51 and 56A; Finance Rules - Rules 9 and 49

Reported in : 1996(81)ELT467(Guj)

are in different Acts like Section 23(C) of FERA, 1947, corresponding to Section 68 of FERA Act of 1973, Section 17 of the Prevention of Food Adulteration Act, Section 176B of the Income-Tax Act, Section 140 of Customs Act. … Section 11A is operating retrospectively. However, on reading the judgment, it appears that under section 51 of the Finance Act, Rules 9 and 49 were amended and in conjunction with Section 56A the amended Rules were given retrospective

J. Sainsbury Plc. Vs. Oconnar (inspector of Taxes).

Court : Kolkata

Subject : Direct Taxation

Reported in : [1992]197ITR462(Cal)

relief, the option agreement was an 'arrangement' within the meaning of paragraph 5(3) of Schedule 12 to the Finance Act, 1973. If so, the taxpayer company would lose the benefit of group relief by virtue of section 28 of … speech in Ayerst v. C. and K.(Construction) Ltd. In that case the House of Lords were concerned with section 17 of the Finance Act 1954. Lord Diplock held, at p. 176, that the expression should be given the

Commissioner of Income-tax, Delhi-ii Vs. Eternal Science of Man's Soci ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 11, 11(1), 11(2), 12, 12(1), 12(2), 13, 13(1), 13(2), 13(3) and 13(4)

Reported in : ILR1980Delhi1559

deals with the income of trusts and institutions from voluntary contributions. The section before its amendment by the Finance Act of 1972 with effect from 1st April, 1973, stood as follows : '12. Income of trusts or institutions … of the case, the Tribunal was correct in law in excluding the interest of Rs. 13,765 and Rs. 17,021 for the assessment years 1971-72 and 1972-73, respectively, by holding that the provisions of section 13(2)(h) are not

M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the Kar … any offence punishable under Chapter IX or Chapter XVII of the Indian Penal Code, the Foreign Exchange Regulation Act, 1973. the Prevention of Corruption Act, 1988, or for the purpose of enforcement of any civil liability has been … the concept that while framing charges, materials found in documents under section 173 of the Criminal Procedure Code alone are to be looked into, is

Yoshio Kubo Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

was preceded by Section 40(c) (iii) which was applicable only to companies. That (Section 40(c)(iii)) was introduced by Finance Act, 1973 with effect from 1-4-1963, read as follows: ITA 441/2003 and connected cases Page 18"0. Amounts not deductible.-Notwithstanding anything … be regarded as monetary payment and, therefore, treated as ITA 441/2003 and connected cases Page 6 perquisites under Section 17(2) of the Act. The Revenue questions the decision and the logic underlying the Tribunals determination on this aspect.4.

The Commissioner of Income-Tax, New Delhi Vs. the Eternal Science of M ...

Court : Delhi

Subject : Direct Taxation

Acts : Income tax Act, 1961 - Sections 11

Reported in : (1980)19CTR(Del)384; [1981]128ITR456(Delhi)

with the income of trusts and institutions from voluntary contri- butions. The section before its amendment by the Finance Act of 1972 with effect from 1st April. 1973 stood as follows:12.Income of trusts ornstitutions from voluntary contributions : … of the case, the Tribunal was correct in law in excluding the interest of Rs. 13,765 and Rs. 17,021 for the assessment years 1971-72 and 1972-73 respectivly by holding 'that the provisions of section 13(2)(h) are not

Commissioner of Income Tax Vs. Kissan Friends, Ice Factory and Cold St ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1998)144CTR(P& H)48

the Court was whether the assessee-company was an industrial company for the purpose of s. 2(7)(c) of the Finance Act, 1973 and the First Schedule thereto. The expression 'industrial company' was defined under s. 2(7)(c) of the aforesaid Act, … understood in the context as meaning bringing into existence a new and distinct commercial commodity and, therefore, that section could not be invoked by the assessee as the operation of a cold storage plant did not result

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. …