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Goodlass Nerolac Paints Ltd. Vs. Income-tax Officer.

Court : Mumbai

Subject : Direct Taxation

Reported in : [1985]11ITD767(Mum)

section 32(2A) as well as the facts that, subsequently, the Legislature has itself omitted item 26 by the Finance Act, 1981, with effect from 1-4-1982, I hold that the appellant is entitled to the deduction of investment allowance claimed … Police Officer without an order from a Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person to arrest the offender. Under Section

Comptroller of Income Tax Vs. Aqq and Another

Court : Singapore Supreme Court

Subject : Land Acquisition

exception in s 33(2) also bears more than a passing resemblance to s 28 of the United Kingdom Finance Act 1960 (c 44) (UK) ("the Finance Act 1960"). 39. As noted above, it had been envisaged at the … of the Australian Act for all arrangements entered into after 27 May 1981 - and also by s 99 of the New Zealand Income Tax … this sum was effectively returned to N Bank on the same day, albeit following a circuitous route. The section 44 accounts 12. The corporate taxation regime prior to 2003 under ss 44 and 46 of the Act as

Grasim Industries Ltd. Vs. Assistant Commissioner of Income-tax and or ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 30 to 43A, 80AA, 80AB, 80B(5) and 80HH; Finance (No. 2) Act, 1980

Reported in : (2000)163CTR(Bom)486; [2000]245ITR677(Bom)

ruling of the Supreme Court in the case of Cloth Traders (P.) Ltd.'s case : [1979]118ITR243(SC) , the Finance Act made a saving provision in Section 44 to provide that the new Section 80AA will not apply to … the introduction of Section 80AB by the Finance (No. 2) Act of 1980 (with effect from April 1, 1981), the assessee was entitled to deduction under Section 80HH with reference to the assessee's income from the profits

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … amendment has also been made in section 197(1)(a) of the Income-tax Act.' 44. A reading of section 115BB would indicate that income from the activity … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

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

Court : Rajasthan

Subject : Service

by transfer of a Government owned corporation. It is an autonomous body. 44. The facts of the present case already considered above are quite different … 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 … Court on 11.1.1984. According to the petitioner, the respondent Hindustan Zinc Limited, a company registered under the Companies Act, 1956, is Government of India Enterprise and is an instrumentality of the Union of India and the Union … 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

Trinity Electric Syndicates and ors. Vs. S.N. Shende of Bombay and ors ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35(1), 263(1); Finance Act, 1988; Finance (Amendment) Act, 1981

Reported in : 1990(3)BomCR104

- Sections 35 (1) and 263 (1) of Income Tax Act, 1961, Finance Act, 1988 and Finance (Amendment) Act, 1981 - notice issued by Commissioner challenged - notice issued on grounds that by subsequent notification Government had withdrawn … with effect from 1-4-1958. This amendment was of not much consequence. The section was again amended by the Finance Act, 1988 with effect from 1-6-1988. By this amendment Explanation to section 263(1) was amended as under :Explanation : … Police Officer without an order from a Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person to arrest the offender. Under Section

State of Bihar and ors. Vs. Kalyanpur Cements Ltd.

Court : Supreme Court of India

Subject : Company

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 3; Sick Industrial Companies (Special Provisions) Act, 1985; Companies Act, 1956 - Sections 391; State General Sales Tax Act; General Clauses Act, 1897 - Sections 6; Validation Act; Bihar Finance Act, 1981 - Sections 7(3); Evidence Act - Sections 115; Sales Tax Rules; Constitution of India - Articles 14 and 226

Reported in : JT2010(1)SC225; 2010(1)SCALE150; 2010(1)LC348(SC); (2010)28VST1(SC)

in the Bihar Finance Act. Subsequently, the Advocate General opined that no amendments are required in the Bihar Finance Act, 1981 and that the exemption can be considered for a class of dealers i.e. sick units in terms of … of the Government of State of Bihar. Respondent No. 2 is a Securitization and Reconstruction Company established under Section 3 of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 with the … 468Prestige Lights Ltd. v. State Bank of India : (2007) 8 SCC 449. It is submitted that a direction ought to be issued to the

V. Kannappan and 19 ors. and ors. Vs. Additional Secretary, Ministry o ...

Court : Chennai

Subject : Service

Acts : Banking Regulations Act, 1941 - Sections 44; Companies Act; Industrial Disputes Act; Minimum Wages Act; Factories Act; Air (Prevention and Control of Pollution) Act, 1981; Water (Prevention and Control of Pollution) Act, 1974; Bank of Madura Employees Pension Regulations Rules, 1995 - Rules 2 and 35; Bank of Madura Employees Pension (Amendment) Regulations, 1995 - Regulation 2, 3(9), 14, 29, 30, 32 and 35

Reported in : (2009)2MLJ438

Wages Act, the Factories Act or for maintaining proper environment, say the Air (Prevention and Control of Pollution) Act, 1981 or the Water (Prevention and Control of Pollution) Act, 1974 etc. or statutes of the like nature which … authority; (iii) a statutory body; (iv) an instrumentality or agency of the State; (v) a company which is financed and owned by the State; (vi) a private body run substantially on State funding; (vii) a private body … with ICICI Bank on 10.3.2001. An order was passed for Amalgamations under Section 44(a) of Banking Regulations Act, 1941. Bank of Madura merged with ICICI

Ballarpur Industries Ltd. Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 46 and 59(1); ;Customs Tariff Act, 1975; ;Finance Act, 1982 - Section 44(1)

Reported in : 1987(30)ELT195(Cal)

at the rate of 35% ad valorem. Although according to the petitioner Section 44, Sub-section (1) of the Finance Act, 1982 provides that in case of goods mentioned in the First Schedule as amended from time to time … from 16th November, 1982. The petitioner craved reference to a judgment of the Bombay High Court reported in 1981 Tax Law Reports 2763 and the judgment of the Division Bench of the Bombay High Court in M.S.

R Vs. Mackle

Court : UK Supreme Court

Subject : Land Acquisition

tobacco is payable by virtue of section 2(1) of the Tobacco Products Duty Act 1979 (as amended by Finance Act 1981, Sch 19, Pt III) which provides that tobacco products imported into or manufactured in the United Kingdom are … hearing (Attorney General's Reference No 1 of 2005; In re Rooney (Bernard Philip Mary) and others [2005] NICA 44; [2006] NI 218). The purpose of a Rooney hearing is to obtain from the trial judge an indication