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

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … Development Authority, Raebareli, urging that the assessee is a body constituted under the U.P Urban Planning and Development Act, 1973. As their activities were aimed at public purpose, it applied for registration u/s 12AA of the IT Act, … on behalf of the revenue.......................................................................................................... 22 B. Arguments of the assessee-organizations ................................................................................................. 26 C. Revenue’s rebuttal arguments................................................................................................................... 54 III. Analysis and reasoning ............................................................................................................................... 55 A. … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72(3), 132, 132(4), 136, 139, 142, 143, 148, 269A, 269F, 269-I, 269P(1), 269S, 269AB, 271, 271(1), 271(4A), 273A, 275A, 276, 276A, 276B, 276C, 276C(1), 276D, 276E, 276AA, 276CC, 276DD, 277, 278, 278A, 278C, 279, 279(1) and 279(1A); Indian Penal Code (IPC), 1860 - 34, 37, 109, 120B, 193, 196 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 195; General Clauses Act, 1897 - Sections 26; Finance Act, 1985

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

academic consequent to the amendment of section 136 of the Income-tax Act that came into being by the Finance Act, 1985, with retrospective effect from April 1, 1974. 19. The section as amended reads as follows : 'Any … within the embargo of section 195(1)(b)(i) of the Code of Criminal Procedure, 1973, in as much as the complaint had been launched by an authority … If that be so, what would be the consequences that would follow from the operation of the said section 26. It is not as if, as already indicated, the prosecution had been launched only in respect of offences

Commercial Tax Officer and Others Vs. M/S. Biswanath Jhunjhunwala and ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 26; Bengal Sales Tax Rules, 1941 - Rule 80(5); Bengal Sales Tax Ordinance, 1973; Bengal Finance (Sales Tax) (Third Amendment) Act, 1974; Finance Act, 1956 - Sections 18 and 35; Income-tax Act, 1961 - Sections 297(2); Indian Income-tax (Amendment) Act, 1953 - Secttion 19

Reported in : 1996VIAD(SC)616; AIR1997SC357; JT1996(7)SC600; 1996(6)SCALE211; (1996)5SCC626; [1996]Supp5SCR286; MANU/SC/0097/1997

has been passed more than four years previously.3. The Bengal Sales Tax Ordinance, 1973, substituted Sub-section (i) of Section 26 of the Act. As substituted, Sub-section (i) of Section 26 read thus :26(1) The State Government may make … In the case of S.S. Gadgil, this Court said, and the passages are self-explanatory :Section 18 of the Finance Act, 1956, is, it is common ground, not given retrospective operation before April 1, 1956. The question then is,

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … ECIR is an internal document. Therefore, in the absence of adherence to 26 the requirements of the Cr.P.C. and the procedure established by law, these … 20136, the Prevention of Corruption Act, 19887, the Indian Penal Code, 18608 and the Code of Criminal Procedure, 19739 which are also under challenge. However, we are confining ourselves only with challenge to the provisions of PMLA. … • Preamble of the 2002 Act 23-24 • Definition Clause 25-36 • Section 3 of the 2002 Act 37-55 • Section 5 of the 2002

Somesh Thapliyal Vs. Vice Chancellor H.n.b. Garhwal University

Court : Supreme Court of India

Subject : Education

the same is accompanied with demand draft of Rs.200/- (Rs.100/- only for Uttaranchal SC candidates) in favour of Finance Officer HNB Garhwal University. The application completed in all respects along with attested testimonials in support of qualification, … who were substantively appointed after going through the process of selection provided under the Uttar Pradesh State Universities Act, 1973(hereinafter being referred to as the “Act 1973”) between the 1 year 2004-2007 and after serving for more than … University was a State University governed by the Act 1973 established under Section 4(1) of the Act. On 15th January, 2009, the University was converted … of appointment was made, left with no option but to accept such 26 arbitrary conditions incorporated in the letter of appointment in treating it to

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … other Courts and Tribunals in the country. IV. United States of America 26. The doctrine of separation of powers is adhered to in a much … the High Court of Kerala. The petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act,

Bachhraj Baid and anr. Vs. Commercial Tax Officer and ors.

Court : Kolkata

Subject : Sales Tax

Reported in : [1985]58STC370(Cal)

goods, apart from dealing with hire-purchase agreement of those articles and were registered dealers both under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Bengal Act) and also the Central Sales Tax … to as the said Central Act). The said Smt. Kankan Wari Baid died on or about 9th May, 1973 and it has been stated that after her death, her heirs and legal representatives did not join the … security for Rs. 10,00,000.00 should not be demanded from the petitioners under Section 7(4a)(i) of the said Bengal Act and it has also been stated … was directed to be issued. After hearing the learned Advocate thereafter, on 26th February, 1976 the present rule was issued against the notice dated 26th

Asha John Divianathan Vs. Vikram Malhotra .

Court : Supreme Court of India

Subject : Land Acquisition

and explaining the object of Section 31 of the 1973 Act, Mr. Y.B. Chavan, the then Minister of Finance rose to state as follows: “As a matter of general policy it has been felt that we should … dated 19.04.1980 in favour of the defendant void being hit by the provisions of the Foreign Exchange Regulation Act, 1973, as alleged?.4. Does defendant prove that the said documents and transactions are not hit by the Foreign Exchange … by a power of attorney in favour of Mr. Peter J.Philip dated 26.01.1983. That a formal permission of RBI under Section 31 of the 1973

Guruvayur Devaswom Committee Vs. Income-tax Officer, Trichur.

Court : Kerala

Subject : Direct Taxation

Reported in : (1976)5CTR(Ker)0206A

to it submit returns under the Income-taxg, 1961, and it was not therefore, submitting returns. But when the Finance Act, 1972 came into force the Devaswom was called upon to file such return and that is said to … in the prescribed form and in the prescribed manner to the Commissioner before the 1st day of July, 1973, or before the expiry of a period of one year from the date of the creation of the … can claim protection is respect of the four matters mentioned in Article 26 of the Constitution of India Clauses (a) and (b) of Article 26 … The Devaswom seeks orders from this Court striking down the definition in Section 2(24) to the extent voluntary contributions falling within clause (iia) also is

R. Venkataswamy Naidu Vs. the Director, Enforcement Directorate, New D ...

Court : Chennai

Subject : FEMACompany

Acts : Constitution of India - Article 226; Companies Act, 1956 - Sections 108, 234, 237 and 247; Foreign Exchange Regulation Act, 1973 - Sections 26(4)

Reported in : AIR1992Mad235; 1994(46)ECC38

a writ of mandamus to direct the Director of Enforcement, Reserve Bank of India and Secretary, Ministry of Finance to investigate into the transactions held in the 4th respondent company herein by the 5th respondent herein in … issue. He further contends that there is a gross violation of Section 26(4) of the Foreign Exchange Regulation Act, 1973. Section 26(4) of the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as the 'Act 1973') is to the