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Seshasayee Paper and Boardas Ltd. Vs. Deputy Director of Inspection, C ...

Court : Chennai

Subject : Direct Taxation

Reported in : [1978]114ITR616(Mad)

tax credit certificate should also the special excise duty payable by the company under section 27(4) of the Finance Act, 1973.3. The amount of tax credit certificate to which the company is entitiled should be determined item-war and not

Crompton Greaves Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam Finance (Sales Tax) Act, 1956 - Sections 25, 27, 31, 31(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 4(2), 27(2) and 31(3); Code of Criminal Procedure (CrPC) , 1898 - Sections 102 and 103

1991.2. The question involved for consideration is as to whether an offence under the provisions of the Assam Finance (Sales Tax) Act, 1956, would be a cognizable offence and liable to be investigated under the provisions of … to be investigated under the provisions of the Code of Criminal Procedure, 1973, or not.3. We have heard Shri A.K. Saraf, learned counsel appearing for … or prevents or obstructs inspection or entry by an officer, or to produce incorrect information, amounts to an offence.Section 27 of the Act reads as under : '27. Cognizance of the offence.--(1) No court shall take cognizance of

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

principle of that decision is to be applied, the special excise duty levied under section 27(4) of the Finance Act, 1973, has to be treated as part and parcel of the excise duty leviable under the Central Excises and

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

Court : Supreme Court of India

Subject : Land Acquisition

G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) 27. Section 2(15) - which had been amended last, in 198324, was again … 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, … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Assistant Commissioner of Income Vs. Suretech Hospital and Research

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)104TTJ(Nag.)869

learned Counsel. Respectfully following the judgments cited above and Expln. 4 to Section 271(1)(c) which was amended by Finance Act, 2002, I am of the opinion that the said amendment is applicable from 1st April, 2003. The provisions … officer included a sum of Rs. 4,000 as income from undisclosed sources by his order dt. 25th Jan., 1973. Thereafter, he initiated penalty proceedings under Section 27(1)(c) and by his order dt. 9th Oct., 1973, levied a

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

Court : Supreme Court of India

Subject : Education

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 … 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 … committee to be constituted in terms of clause 18 of the Statute, framed in exercise of powers under Section 27 of the 27 Act, to be placed before the principal executive body of the University in terms of

Baldevdas R. Raheja Vs. the Union of India (Uoi)

Court : Mumbai

Subject : Company

Reported in : (1977)79BOMLR581

general meeting of respondent No. 7 company held on May 11, 1973 and that they were entitled to act as Directors of respondent No. 7 company.2. The short facts leading to this petition may be stated as … the said show cause notice, the company by its letter dated May 27, 1971 expressed no opinion, while the Chinai group by their letter dated … loan from the Industrial Credit and Investment Corporation of India Ltd., which would require to raise substantial additional finances and that the said project was of vital importance to' the economy of the country. It quoted a … 1970, one hundred shareholders of the Chinai group filed a petition under Section 250 of the Companies Act, 1956, to freeze the voting rights of

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible … declared a cantonment or is constituted a municipality, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from … of hotels of International Standards to whom it subleased the land measuring 27.9. acres. The aforesaid transaction has been recorded in a sub-lease deed dated

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) Whether, fresh assessment is permissible … declared a cantonment or is constituted a municipality, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from … of hotels of international standards to whom it subleased the land measuring 27.9 acres. The aforesaid transaction has been recorded in a. sub-lease deed dated

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 … 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, … also considered by the Government.” 5. The matter was listed again on 27th March, 2019 and this Court took cognizance of non-implementation of the directions