Advanced Search Results

Sri Srinivasa theatre, Gillalamamidada, East Godavari Dist Vs. Commerc ...

Court : Andhra Pradesh

Subject : Other Taxes

Acts : Andhra Pradesh Entertainment Tax Act, 1984 - Sections 4, 4-A, 4-C, 4-C(1), 5, 5(1), 5(3), 9, 9-A(1), 9-A(2), 16(2-A); Andhra Pradesh Entertainment Tax Rules, 1984 - Rules 10, 27, 27(10), 27(13), 33, 33(7), 33(10), 43-D, 49 and 49(2); Andhra Pradesh Cinemas (Regulation) Act, 1955; Orissa Sales Tax Act, 1947 - Sections 12, 12(6), 23 and 23(3); Bengal Finance (Sales Tax) Act, 1941 - Sections 20(3);

Reported in : 2001(4)ALD747; 2001(4)ALT725

5, 5 (1), 5 (3), 9, 9-A (1), 9-A (2) and 16 (2-A) of Andhra Pradesh Entertainment Tax Act, 1984 and Section 20 (3) of Bengal Finance (Sales Tax) Act, 1941 - appellant firm carrying business of exhibition

Food Specialities Ltd. Vs. Assistant Commissioner of Income Tax.

Court : Delhi

Subject : Direct Taxation

Reported in : (1995)52TTJ(Del)554

under the relevant statute, deduction was permissible in view of the proviso to S. 43B inserted by the Finance Act of 1987 w.e.f. 1st April, 1988. Shri Dastur fairly conceded that the decisions of the Delhi High Court … trading receipts of the assessee. assessed is admittedly following the mercantile system of accounting. As on 31st Dec., 1984, a sum of Rs. 95,05,224 had remained unpaid out of the total collections made during the relevant previous … Rs. 25,76,505 as advertisement, publicity and sales promotion expenses and thereby disallowing 20% thereof as provided under S. 37(3A) of the IT Act, 1961.'28. Assessee-company … formed employee, S. 40A(6) is inapplicable. Shri Dastur contended that the said section is a disallowed provision and that it must be strictly followed. It

Deepak Cochhar and anr. Vs. Indusind Bank Ltd.

Court : Mumbai

Subject : Civil

Acts : Presidency-Towns Insolvency Act, 1909 - Sections 9, 9(2); Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 19, 19(22), 20, 25 to 30, 34 and 34(1); Code of Civil Procedure (CPC) , 1908 - Sections 2(2), 2(14), 36 and 144 - Order 21 - Order 45, Rule 1; Consolidation of Holdings Act, 1954; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Court fees Act, 1870 - Schedule II - Article 11; Arbitration Act; Companies Act; Displaced Persons (Debts Adjustment) Act, 1951

Reported in : 2006(3)BomCR520; 2006(4)MhLj194

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … of 1951), the Unit Trust of India Act, 1963 (52 of 1963), the Industrial Reconstruction Bank of India Act, 1984 (62 of 1984) and the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986).The provisions of section … 'decree' or 'order'. In the present case, the order has been passed under the provisions of section 19 section 20 of the RDDB Act. It is not in dispute that the said order adjudicates the liability of the

Hdfc Bank Ltd. and anr. Vs. Kishore K. Mehta and ors.

Court : Mumbai

Subject : Civil

Acts : Presidency-Towns Insolvency Act, 1909 - Sections 9, 9(1), 9(2), 9(3) and 9(5); Recovery of Debts Due to Banks and Financial Institutions Act, 1994 - Sections 17, 17A, 17(1), 18, 19, 19(1), 19(4), 19(7), 19(12), 19(13), 19(17), 19(18), 19(19), 19(22), 20, 21, 22, 22(2), 23, 24, 25 to 30, 31A, 34, 34(1) and 34(2); Companies Act, 1956 - Sections 529A; Limitation Act; Income Tax Act, 1961; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Uttar Pradesh Public Monies (Recovery of Dues) Act, 1972; Rajasthan Relief Undertakings (Special Provisions) Act, 1961; Ren

Reported in : 2008(6)BomCR340

shall be in addition to, and not in derogation of the Industrial Finance Corporation Act, 1948, the State Financial Corporations Act, 1951, the Unit Trust … State Financial Corporations Act, 1951, the Unit Trust of India Act, 1963, the Industrial Reconstruction Bank of India Act, 1984, the Sick Industrial Companies (Special Provisions) Act, 1985 and the Small Industries Development Bank of India Act, 1989.34. … of Section 529-A of the Companies Act, 1956 and to pay the surplus, if any to the Company. Sub-section (20) provides that the Tribunal may, after giving the applicant and the defendant an opportunity of being heard, pass

Tamil Nadu Cricket Association Vs. Director of Income Tax

Court : Chennai

Subject : Education

medical relief and the advancement of any other object of general public utility.".23. Section 2(15) was amended under Finance Act,2008, with effect form 1.4.2009 by substituting the following provision which reads s under: ".2. Definitions. .... (15) ".charitable … Dated :21. 10.2013 Coram The Honourable Mrs.Justice CHITRA VENKATARAMAN and The Honourable Mr.Justice T.S.SIVAGNANAM Tax Case (Appeal).No.450 of 2013 and M.P.No.1 of 2013 --- The Tamil Nadu Cricket Association No.5, M.A.Chidambaram Stadium Victoria Hostel Road Chepauk, Chennai-600

Dalal Consultant and Engineers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1989)(20)ECC36

Matched in: Citation (1989)(20)ECC36

Mysore Kirloskar Ltd. and ors. Vs. Union of India and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 36, 36(1), 37(3A), 37(3B), 40A, 40A(8), 40A(9), 40A(10) and 43B; Constitution of India - Articles 14, 19(1), 19(6), 245 and 246

Reported in : (1986)53CTR(Kar)128; [1986]160ITR50(KAR); [1986]160ITR50(Karn)

assessee is a company, conveyance allowance paid to its directors also.' 22. These sections were introduced by the Finance Act of 1983 with effect from April 1, 1984. Section 37(3A) has been omitted from April 1, 1986, by … vice of impermissible classification and were unconscionable, irrational, arbitrary and are violative of article 14 of the Constitution. 20. Sri Srinivasan in refuting the contention of Sri Sarangan had urged that every one of the impugned provision

income-tax Officer Vs. Hindustan Latex Ltd.

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1992)42ITD325(Coch.)

money payable to the foreign company under the agreement was paid on 7-12-1984. Therefore, the provisions of the Finance Act, 1984, relating to the rates at which tax has to be deducted at source, will govern this case. Part … subsequent events show, the said agreement dated September 3, 1984 came to be a draft agreement in effect. Section II of the agreement deals with the price to be paid by the Indian company to the two … that, consequently the tax was to be deducted at source only at 20% of the amount to be remitted.According to the assessee, the tax deductible

C.D. Palu Vs. Assistant Collector of C. Ex.

Court : Kerala

Subject : Excise

Acts : Gold Control Act, 1968 - Sections 71, 74, 77, 81B, 85 and 85(1); Gold Control Rules; Code of Criminal Procedure (CrPC) , 1973; Sea Customs Act; Customs Act, 1962 - Sections 129, 129(1), 129(2) and 129C; Finance Act, 1984; Constitution of India - Article 20(2)

Reported in : 1989(44)ELT453(Ker)

and the provisions in Section 129 of the Customs Act as they now remain after the amendment by Finance Act 21 of 1984. After the amendment, the Appellate Tribunal shall consist of a judicial member whereas there was … They have filed these Original petitions to stall such proceedings as they infringe the protection guaranteed in Article 20(2) of the Constitution of India. The launching of the prosecution is sought to be justified under Section 77

V.M. Salgaocar and Bros. Pvt. Ltd. Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 133, 136 and 141; Taxation Laws (Amendment) Act, 1984; Finance Act, 1985; Income Tax Act, 1961 - Sections 2(24), 17(2), 36, 40A(2) and 256(2)

Reported in : [2000]243ITR383(SC); JT2000(4)SC473; 2000(3)SCALE240; (2000)5SCC373; [2000]2SCR1169; AIR2000SC1623

of the said Act. These amendments were intended to take effect from April 1, 1985. However, subsequently, the Finance Act, 1985, sought to omit both the aforesaid provisions with effect from the date of their insertion, namely, April … running account would not amount to providing perquisite. The Appellate Tribunal also observed that the Taxation Laws (Amendment) Act, 1984 for the first time provided that the difference in interest between the prescribed rate and that charged by … concerned, it needs to be stated that this Court in I.T.R. No. 20 of 1989 (Reported as Commissioner of Income-Tax v. V.M. Salgaocar and Brothers … it by the Income Tax Appellate Tribunal ('Appellate Tribunal' for short) under Section 256(2) of the Income Tax, 1961 (for short, the 'Act'). Reference was