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Jay Engg. Works Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1992)43ITD594(Delhi)

profits on the basis of assessee's own computation. Our attention was drawn to the explanatory notes to the Finance Act of 1976 issued by the Central Board of Direct Taxes in support of the contention that in the … corresponding to Explanation to Section 32A(4). Secondly, Sub-section (9) of Section 32A which was akin to Explanation to Section 34(3)(a) has been omitted by the Finance Act of 1990 w.e.f. 1-4-1976. It was accordingly pleaded that the deduction … is a limited company. During the previous year relevant to assessment year 1982-83 assessee had changed the previous year from ending 31 st March to

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … be read in isolation. The same has to be read along with Section 1(3) of the Chit Funds Act, 1982. Section 1(3) of the Act states that the Chit Funds Act, 1982 shall come into force on such date … providing security etc. by prized subscribers. Section 30 to 33 deal with transfer of rights by Foreman etc. Section 34 deals with meetings of the general body of subscribers. Section 35 to 39 deal with termination of chitties.

i.T.C. Ltd. and Another Vs. Union of India and Anothers

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35E, 35F and 36; Central Excise Rules - Rule 9B; Constitution of India - Article 226; Finance Act, 1982

Reported in : 1987(30)ELT321(Del)

the amendments were initially proposed in clause 47 of the Finance Bill, 1982, though subsequently enacted into the Finance Act, 1982 we may refer to the provisions of the Finance Bill here. The amendment proposed by clause 47 was … the facts of the argument addressed by the department in these cases. 34. In our opinion, again, not too much significance can be attached to … provisions of the Central Excises and Salt Act, (Act 1 of) 1944 (hereinafter referred to as 'the Act'). Section 3 of the Act which is charging section, in so far as is relevant for our present purposes,

Collector of Central Excise Vs. Indian Petrochemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)(31)ECC326

following characteristics : 6. Item 7, CET, relating to 'Kerosene', as it stood prior, and subsequent, to the Finance Act, 1982, read as follows :- "Kerosene, that is to say, any mineral oil (excluding mineral colza oil and turpentine … to from 28-2-1982 and why the amount of duty short levied should not be recovered from them under Section 11A of the Central Excises & Salt Act, 1944. The respondents were allowed to avail themselves of the

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … of the Seventh Schedule to the Constitution of India. 12. It is stated that the Constitution (Forty-Sixth Amendment) Act, 1982 amended Article 366 of the Constitution of India by inserting Clause (29A) therein. By reason of this amendment … Ministry of Finance Government of India and AnnexureP4 is a Notification No. 34/2011 dated 25.04.2011 issued by the Government of India, Ministry of Finance, Department

Dundoo Ravi Kumar Vs. The Special Court under the A.P. Land Grabbing ( ...

Court : Andhra Pradesh

Subject : Land Acquisition

1 SCC 520), DSR Steel (Private) Limited Vs. State of Rajasthan and others (2012) 6 SCC 782), Suseel Finance and Leasing Company Vs. M.Lata and others (2004) 13 SCC 675), M.N. Haider and others Vs. Kendriya Vidyalaya … in L.G.C. No.10 of 1990 on the file of the Special Court under Andhra Pradesh Land Grabbing (Prohibition) Act, 1982 (for short, Special Court') filed these three writ petitions under Article 226 of the Constitution of India. 2. … filed a review petition in I.A. No.1767 of 1994 on 06.12.1994 under Section 17A read with Rule 18 of the Act. The writ petitioner has … is stated that even Public Works Department took over an area of 344 square yards adjoining the said land on 11.03.1357 Fasli from the original

The Bank of Rajasthan Ltd. Vs. S.K. Trading Co. and ors.

Court : Kolkata

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 34 and 107(2) - Order 41, Rule 33

Reported in : (1990)1CALLT139(HC)

implied. The case before the Court of appeal was in the form of a case stated under the Finance Act, 1925 on the point as to whether such interest which, is added to the principal sum can be … filed for a decree for Rs. 11,88,706.91 further interest from 26th March 1982, interim interest and interest on judgment at the agreed rate of 19.50% … the post suit period is required to be allowed the sum decreed in accordance with the provisions of Section 34 of the Code of Civil Procedure. As such the Court is not inclined to award any interest upon

Maco Door and Window Hardware (Uk) Limited (Respondents) Vs. Her Majes ...

Court : House of Lords

Subject : MRTP

said, unless section 18(2) had the wide meaning he contends for. Section 18(3) was originally introduced by the Finance Act 1982 so as to reverse the decision of the Court of Appeal in Vibroplant Ltd v Holland (1981) 54 … have made no finding about whether the screening and bagging of coal was a part of its trade. 34. On appeal to the Court of Session the Co-op succeeded on both the points argued below. The Court

Union of India (Uoi) and anr. Vs. J.G. Engineers Pvt. Ltd. Overruled

Court : Guwahati

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 4, 10, 11, 12, 16, 16(2), 16(3), 16(4), 24, 28(2), 28(3), 34, 34(2), 34(3), 36 and 37(1); Arbitration Act, 1940 - Sections 20 and 20(1); Limitation Act, 1963 - Sections 5; Contract Act - Sections 73 and 74

refer Hon'ble Supreme Court of India in Civil Appeal No. 1524 of 1982 of Vishwanath Sood v. Union of India, decided on 24.01.1989 had observed … No. 2, Kamrup, Guwahati in Misc. (Arbitration) Case No. 590/2001 dismissing the application filed by the appellants under Section 34 of the Act praying for setting aside the arbitral award dated 05.09.2001 passed by the sole arbitrator Mr. … and a decision of Bombay High Court in Vastu Invest & Holdings Pvt. Ltd., Mumbai v. Gujarat Lease Financing Ltd., Mumbai reported in 2001(2) Arb. LR 315 (Bom.) (DB).37. Let us now consider about the points raised

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982. Section 11A should be ignored or not. In our view Section 51 does not, in any manner affect the … the strict grammatical meaning of the words used by them : Nagendra Nath Dey v. Suresh Chandra Dev 34 Bom. LR 1065 : AIR 1932 PC 165.Anandilal v. Ram Narain the Supreme Court while interpreting Sec '