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New Okhla Industrial Development Authority Vs. Anand Sonbhadra

Court : Supreme Court of India

Subject : Land Acquisition

mentioned above, we do not find that the lease deed in question can be said to be a finance lease.23. Keeping in view the Indian Accounting Standards, what appears broadly is that when lease involves real estate … appellant is the lessor described as the Authority under Section 3 of the Uttar Pradesh Industrial Area Development Act, 1976 (hereinafter referred to as the ‘UPIAD Act’). The lease deed recites that the leasehold property forms part of … purpose is alright. However, such lease does not fit in with the 26 requirements of Indian Accounting Standards which we have referred. Just to be

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

84 ITR 661 observed that it was well recognized that specific dates in the 1961 Act and the Finance Act, 1955, had reference to assessment years and had nothing to do with the accounting years of an assessee … question whether provisions of Section 40A(8) of the Income-tax Act, 1961 ('the Act') are applicable to assessment year 1976-77, irrespective of previous year followed by the assessee. A Bombay Bench had expressed the opinion that it would, … that as the Constitution of India had come into force only on 26-1-1950, the income of the previous year before 26-1-1950 was not taxable to

Association of University Teachers, National College Unit Vs. All Indi ...

Court : Chennai

Subject : Constitution

Acts : Tamil Nadu Private Colleges (Regulation) Act, 1976 - Sections 27; Tamil Nadu Private Colleges (Regulation) Rules - Rule 17

Reported in : AIR1999Mad164

of the Tamil Nadu Private Colleges (Regulation) Act, 1976 with 100% teaching grant given by the Government. Under Section 26 of the Act, the Educational Agency of the College ought to have sent to the Authorities a statement … Tiruchirappalli is a private aided college, and the same is governed by the Tamil Nadu Private Colleges (Regulation) Act, 1976. The National College is governed by the National College Council which is the educational agency. The National College … case of cultivable land, its classification and the crops grown.(e) Market value.(f) Financial income derived from the property.(g) Remarks, if any.' Rule 20 deals with

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … only be seen as facilitating money laundering but could also be projected (albeit wrongly) as enabling it.22. On 26 May 2017, the Election Commission of India23 wrote to the Ministry of Law and Justice that the amendments

M. Kumar Vs. Bharath Earth Movers Limited, Bangalore and Others

Court : Karnataka

Subject : ConstitutionElection

Acts : Constitution of India - Articles 12, 14, 19(1), 38, 46, 58(2), 66(4), 102(1), 191(1), 107, 119, 120, 243-V, 245 and 246; Karnataka Municipal Corporations Act, 1976 - Sections 2(18), 16(1), 22, 23 and 26(1); Karnataka General Clauses Act, 1899; Karnataka High Court Act, 1884 - Sections 7; Burmah Shell (Acquisition of Undertakings in India) Act, 1976 - Sections 7; Jammu and Kashmir Societies Registration Act, 1898; Karnataka Zilla Parishads, Taluk Panchayat Samithis, Mandal Panchayats and Nyaya Panchayats Act, 1983 - Sections 11(1); Electricity (Supply) Act, 1948 - Sections 78-A; All India Institute of Medical Sciences Act, 1956 - Sections 4 and 6; Orissa Municipal Act - Sections 16(1); Karnataka Panchayat Raj Act - Sections 12, 128-H and 167-G; Andhra Pradesh Prohibiti

Reported in : ILR1999KAR1715; 1999(5)KarLJ193

have a statutory character like the Oil and Natural Gas Commission, or the Life Insurance Corporation or Industrial Finance Corporation. The fact that the Prime Minister or the President or that the Government appoints nominees to the … elections to the Municipal Corporation in view of the provisions of Section 26(1)(c) of the Karnataka Municipal Corporations Act, 1976. It is contended on behalf of the petitioners that the aforesaid section does not debar them from contesting

Mohinder Pal Singh Samundri Vs. the State of Punjab and ors.

Court : Punjab and Haryana

Subject : Trusts and Societies

Acts : Punjab Co-operative Societies Act, 1961 - Sections 26(2)

Reported in : (1994)107PLR641

of Sub-section (2) of Section 26 of the Act. The Punjab State Co-operative Bank Ltd. which has provided finances to the Housefed also nominated Shri Bhagat Singh as a Director on the Board of Directors of the … each of the financing institutions and a Managing Director. The State Government in exercise of its powers Under Section 26 of the Act nominated three Directors on the Board of Directors of the Housefed. It also nominated another

Vidarbha Irrigation Development Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Land Acquisition

Reported in : (2005)93ITD184(Nag.)

their area of operation. Under Section 24 it has power to exercise the powers under the Maharastra Irrigation Act, 1976. Under Section 26 it has power to acquire lands. Under Section 30 all grants by State Govt. all … the accounting system followed is cash system.67. Provisions of Section 145 of the Incometax Act as substituted by Finance Act, 1995 w.e.f. 1.4.1997 reads as follows: "145(1)- Income chargeable under the head "profits and gains of business or

WavIn India Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act,1962 - Sections12, 25 and 25(1); Customs Tariff Act, 1975

Reported in : 1994(48)ECC145; 1995(75)ELT478(Mad)

the Government of India in the Department of Revenue and Banking (Revenue Wing) or in the Ministry of Finance, Department of Revenue, as the case may be, No. 341-Cus., dated the 2nd August, 1976; No. 431-Cus., dated … duty for the purpose of levy of additional duty (countervailing duty) under Section 3(2)(ii) of the Customs Tariff Act, 1975. In writ petition 12253 of 1984, it has sought for a declaration to the effect that the … leviable thereon under Section 3 of the second mentioned Act. (Notification No. 26-Cus., dated 31-1-1979) Exemption to polymerisation and copolymerisation products, etc. imported from Brazil

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

Section 4A more particularly Sub-sections (1) and (2) thereof. Section 4A was added by Section 82 of the Finance Act, 1997 (Act 26 of 1997) which amendment was with effect from 14.5.1997. Section 4A, as it originally stood, … Excise Act, 1944 (hereinafter referred to as 'the Act') and the provisions of Standards of Weights & Measures Act, 1976 (hereinafter referred to as 'the SWM Act') as also the Standards of Weights & Measures (Packaged Commodities) Rules,

Electrofronts Vs. Union of India (Uoi)

Court : Mumbai

Subject : ExciseLimitation

Acts : Limitation Act; Central Excise Act, 1944 - Sections 35

Reported in : 2004(1)ALLMR788; 2003(162)ELT1182(Bom)

appeal within time.4. On 11th May, 2001 the Finance Bill, 2001 received the President's assent and became the Finance Act, 2001. The Finance Act, 2001; by Section 127 amended Section 35 of the Central Excise Act by reducing