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Telecom Employees Co-operative Housing Society Ltd. Vs. Scheduled Cast ...

Court : Karnataka

Subject : Civil

Acts : Bangalore Development Authority Act, 1976 - Sections 14, 19(3), 37, 38 and 65; The Bangalore Development Authority (Allotment of Sites) Rules, 1982; The Bangalore Development Authority (Allotment of Buildings under Self Financing Housing Scheme) Rules, 1982; The Bangalore Development Authority (Disposal of Corner Sites and Commercial Sites) Rules, 1984

Reported in : ILR1990KAR3320

and 37 of the Act deal with acquisition of land, property and finance of the BDA. The object of these Sections is to vest the … there is no institution or individual who could be allotted sites. The provisions of the Bangalore Development Authority Act, 1976, (for the 'the Act'), and the Rules made thereunder do not recognise any person or class of persons … 1989(1) KLJ 111. He also relied on the Judgment of Sopanna, J. who dealt with the scope of Section 38 of the Act in B. VENKATASWAMY REDDY v. STATE : ILR1989KAR75 . Then he formulated his own conclusions

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … excluded by section 320 FA 2004 and section 107 FA 2007. 13. As Lord Walker explains in para 38, the question is whether EU law requires only that the member state must make available an adequate remedy

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

1965 and Metal Corporation of India (Acquisition of Undertaking) Act, 1966 and Metal Corporation (Nationalization and Misc. Provisions) Act, 1976. The learned Single Judge observed that after re-acquisition retrospectively and vesting the same in the Central Government, the … lead and zinc-Gaz. Ind., 7.11.1966, part II, Section 2, Ext., page 1188. 38. It appears that before the Act of 1965 could have been declared … of a Zinc smelter near Udaipur for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken. Construction work had come to a … respondent-HZL and consequently, the respondent-HZL is no longer Public Sector Undertaking under Section 617 of the Companies Act, 1956. This order has been passed by

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 … placed on the following judgments:- (a) Industrial Machinery Manufacturers Pvt. Ltd Vs. The State of Gujarat, (1965)16 STC 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd., (1972) 4 Supreme Court Cases 121;

Nodit Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Land Acquisition

Reported in : (1992)42ITD187(Mad.)

whether the income could be deemed to accrue or arise in India.31. Prior to its amendment by the Finance Act, 1976 with effect from 1-6-1976, Section 9 did not contain any definition of the terms 'royalty' and 'fees for

Fantacy Sales Corporation Vs. Sales Tax Inspector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Constitution of India - Articles 14, 19(1), 32, 143, 242, 245, 246, 265 and 301; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 - Sections 8A; Kerala Value Added Tax Act, 2003 - Sections 3(2), 6 and 47(16A); Central Sales Tax Act, 1956; West Bengal Sales Tax Act - 3(1), 3(2), 11(3), 11(4), 11(5), 11(6), 11(7), 11(8), 11(10), 11(11) and 11(12); Income-tax Act, 1922 - Sections 16(3); Assam Taxation (on Goods Carried by Road or on Inland Waterways) Act; Tripura Sales Tax Act, 1976 - Sections 2, 29, 30, 32, 36-A and 38-B; Rajasthan Sales Tax Act, 1994 - Sections 15; Essential Supplies (Temporary Powers) Act, 1946 - Sections 3; Minimum Wages Act - Sections 27; Bombay Tenancy and Agricultural Lands Act - Sections 6(2); Bombay Agricultural Produce Markets Act - Sections 29; Madras

Reported in : [2007]8STT33; (2007)7VST323(Ker)

Kishan v. Commissioner of Sales Tax, Delhi : [1962]1SCR283 , the validity of Section 8-A of the Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 was assailed in a writ petition filed under Article 32 of the … of Taxes : AIR1999SC719 , sections 29, 30, 32, 36-A, 38-B and 2(b) of the Tripura Sales Tax Act, 1976 (11 of 1976) were assailed on the ground of lack of legislative competence. Those provisions required the appellants

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

judgment in the Prithipal Singh's case holds good in respect of Section 271(1)(c) as it stood after the 1976 amendment and prior to its amendment by Finance Act, 2002. Contrary view is expressed in:i. P.R. Basavappa and … the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the … to its amendment by Finance Act, 2002. Contrary view is expressed in: 38,60,075. If the interpretation sought to be put by the Department is correct,

Michigan Engineers (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)19ITD45(Mum.)

undertakings. This contention of the learned counsel appears to be well founded. Section 32A was inserted by the Finance Act, 1976, with effect from 1-4-1976 and has partially replaced development rebate in respect of ships, aircrafts or machinery and … 2-9-1978. In the said assessment, he allowed the claim of the assessee of investment allowance amounting to Rs. 38,448. This order was the subject-matter of revision under Section 263 by the Commissioner vide his order dated 28-8-1980,

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … of urban land tax was claimed only for the period 1965 to 1976. The said order could not be given retrospective effect.12.32 This Hyderabad Bench … Income-tax, Eighth Edition (revised by Hon'ble Supreme Court Justice Mr. S. Ranganathan) Vol. I at page 57 under Section 38 with the head note 'Retroactive Legislation' and Chatuvedi & Pithisaria's 'Income-tax Law' Fourth Edition, 1990 Vol.1 at page

G.K. Choksi and Co. Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(13) and (36), 9, 9(1), 14, 28 to 44B, 160(1), 161(1), 163 and 256(1); Constitution of India - Article 14; Factories Act, 1948 - Sections 46, 47 and 48; Finance Act, 1976

Reported in : (2001)171CTR(Guj)396; [2001]252ITR863(Guj)

Board of DirectTaxes by way of Explanatory Notes on the provisions relating to directtaxes as amended by the Finance Act, 1976, to point out that the said circular while dealing with the amendment in Section 32(1)(iv) of the Act … and 33B of the Act are applicable only in case of businesses. Thereafter, referring to the provision of Section 38 of the Act, it was pointed out that Sub-section (1) deals with the situation which was applicable in