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Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961

Reported in : [1980]124ITR783(Bom)

and in the circumstances of the case, any part of the tax paid under Section 68 of the Finance Act, 1965, was a ' debt owed ' on the relevant valuation dates within the meaning of Section 2(m)

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the … a criminal or a civil court. 7. Shri Gadodia relying on Mewalal Kapildeo Prasad v. State of Bihar 1978 BBCJ 237 and Shiv Parwati Rice Mills v. Commissioner 1978 BBCJ 755 contended that in these cases the … the order of confiscation under Section 6-A of the E.C. Act.8. Chapter XXI-C (Part V) of the Patna High Court Rules 1916 lays down procedure

Housing and Urban Development Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)102TTJ(Delhi)936

Act'). This Act was originally introduced in 1974 to tax the interest earnings of Scheduled banks. By the Finance Act, 1978 applicability of the Act was withdrawn.Later on by Finance Act (No. 2) 1980 the Act was made applicable … also makes a clear-cut distinction between the two expressions. Articles 19 and 21 of the Limitation Act fix the period within which suits for recovery … 1. By the powers vested under Section 255(3) of the IT Act, 1961, the Hon'ble President, Tribunal, constituted Special Bench for answering the agreed question

Saurashtra Cement and Chemical Indus. Ltd. Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 10 and 10A; Central Excises Act, 1944 - Sections 4(4)

Reported in : 1993(42)ECC126; 1995(79)ELT367(Guj); (1993)1GLR5

25 of 1978 an Act called 'The Customs, Central Excise and Salt and Central Boards of Revenue (Amendment) Act, 1978, was enacted by the Parliament. 13. Section 21 of the Amending Act provides insertion of new Secs. 11A, … * * * * * * * 11. On 6th August, 1977, the Government of India, Ministry of Finance (Department of Revenue) vide its Notification No. 267 of 1977 substituted Rules 10, 10A and 11 by Rule

K.Radhalakshmi Vs. the Secretary and ors.

Court : Chennai

Subject : Property

Acts : Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978 - Sections 11(3), 24(4); Tamil Nadu Urban Land (Ceiling and Regulation) Repeal Act, 1999 - Section 3(2); Right to Information Act (RTI)

as held by A.Kulasekaran,J., as He then was, in Simpson and General Finance Company Limited v. The State of Tamil Nadu and another, 2006-4-LW-787. While … to the said company in the year 1978 as per the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978, (Tamil Nadu Act XXIV of 1978), (for brevity, "the Principal Act"). It is her case that the Government … or by the competent authority; (b) The validity of any order granting exemption under sub section 1 of Section 21 or any action taken thereunder.(2) Where -(a) any land is deemed to have vested in the State Government

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

these cases are manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82[GSR 77(E)/82] dated 23rd February, 1982, on the ground … in the conditions of service of its employees. The Central Government also issued a notification on 26th May, 1978, under Section 49 of the Life Insurance Corporation Act substituting a new regulation for the old regulation 58. … : (1) That the rules are violative of Articles 14, 19(1)(g) and 21 of the Constitution. (2) That the amending Act was invalid on the

Nml Capital Limited (Appellant) Vs. Republic of Argentina (Respondent)

Court : UK Supreme Court

Subject : MRTP

the state". Section 3(3)(b) defines "commercial transaction" as including "any loan or other transaction for the provision of finance¦". In view of this definition it is not surprising that it is common ground that the action in … are unaffected by any Argentine moratorium. Issue 1: "proceedings relating to a commercial transaction" and the State Immunity Act 1978, section 3 109.The proceedings in the present appeal are proceedings at common law for the enforcement of the New … Issue 1 turns on the question of whether they were rightly decided. 21. The first of these cases is AIC Ltd v Federal Government of

Ethnor Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(3A), 37(2B) 37(3B), 37(1), 37(3) and 40A; Companies (Profits) Surtax Act, 1964

Reported in : (2003)181CTR(Bom)550; [2003]260ITR401(Bom)

as may be prescribed.22. Sub-sections (3A) to (3D) were introduced to Section 37 of the Act by the Finance Act, 1978, with effect from April 1, 1979, and are accordingly applicable to the assessment years 1979-80 and 1980-81. Sub-section

N.S. Jaya Vs. the Secretary, Department of Revenue, Government of Tami ...

Court : Chennai

Subject : Property

Acts : Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978 - Sections 6(1), 7(2), 9(4), 9(5), 10, 10(1), 11, 11(1), 11(2), 11(3), 11(5), 12, 12(6), 12(7), 13, 14, 21, 21(1), 21(2), 23(6) and 33; Tamil Nadu Urban Land (Ceiling and Regulation) Repeal (Amendment) Act, 1999 - Sections 3, 3(1), 3(2), 4, 11(5) and 11(6); Tamil Nadu Urban Land Ceiling and Regulation Rules, 1978 - Rules 8, 8(2) and 23(6)

Reported in : (2009)5MLJ357

will not be binding on the real owner.19.24. In Simpson and General Finance Company Limited v. The State of Tamil Nadu and Anr. 2006 4 … grounds and 2298 Sq.Ft., 650 Sq.Mts. or 7080 Sq.Ft., under the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978. As he was a bachelor, he was allowed to retain 2 grounds and 600 sq.ft. He had died, … filed the return, under Section 6(1) of the said Act, on 23.12.76. He had applied for exemption, under Section 21(1) (b) of the Act. However, it was rejected by a Government Letter No. 685-A/T2/77-6, dated 17.3.77.8. As the

K. Jayalakshmi Represented by their Power of Attorney Geetha Sundar an ...

Court : Chennai

Subject : Land Acquisition

not be binding on the real owner." 20.24. In Simpson and General Finance Company Limited V. The State of Tamil Nadu and another (2006 -4-L.W. … was in excess of the ceiling limit, under the provisions of the Tamilnadu Urban Land (Ceiling and Regulation) Act, 1978 (hereinafter referred to as `the Act’). 6. It has been further stated that no proceedings or communications had … Act no action can be initiated to withdraw the exemption on the ground of non-compliance of conditions, since, Section 21(2) is not saved by Repeal Act. A joint reading of Section 3(1) of Section 3(2) of Repeal Act