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industrial Finance Corporation of India Vs. Official Liquidator, Amrut ...

Court : Gujarat

Subject : Company

Acts : Companies Act, 1956 - Sections 529 and 529(1); Companies (Court) Rules, 1959 - Rules 272, 273 and 274; Industrial Finance Corporation of India Act, 1948 - Sections 30, 30(12) and 40(12); Industrial Reconstruction Bank of India Act, 1984 - Sections 40; Code of Civil Procedure (CPC)

Reported in : [2000]102CompCas253(Guj)

Amruta Mills (IFCI) has filed this Misc. Application No. 6 of 1992, titling it as an application under Section 30 of the Industrial Finance Corporation of India Act, 1948. It is the claim of the applicant IFCI that … of India (IRBI) purporting to be an application under Section 40 of the Industrial Reconstruction Bank of India Act, 1984. It is the claim of the applicant that by letter dated December 3, 1986, Nutan Mills had asked

Aspinwall and Co. Ltd. Vs. Deputy Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30 to 39, 40A, 40A(1), 40A(7), 40A(9), 43A and 43B; Finance Act, 1984 - Sections 40A; Societies Registration Act, 1860; Kerala Coir Workers' Welfare Fund Act; Income Tax Rules - Rules 75, 87 and 88

Reported in : (2007)207CTR(Ker)475

the assessment years in question in view of the insertion of Sub-section (9) to Section 40A of the Finance Act, 1984 with retrospective effect from 1st April, 1980.4. We have therefore, to examine whether the insertion of Sub-section (9) … 21 and 25 of 1999 and Aspinwall & Co. (Travancore) Ltd. is the appellant in IT Appeal No. 30 of 1999.2. Questions raised in all these appeals overlap and hence we are disposing of these appeals by

J.M. Ramachandra and Sons Vs. Customs Excise and Gold (Control) Appell ...

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111, 112A, 125, 128, 129A, 129B, 129DD, 130 and 130E; Foreign Trade Development and Regulation Act, 1992 - Sections 3(3); Indian Income-tax Act, 1922 - Sections 18(3A), (3B) and (3C), 18(6), 23(4), 23(5), 23A(1), 24, 25(2), 25A(1), 26(2), 26A, 27, 28, 30(1A), 30(2), 31, 31(3), 33, 33(2A), 33(3), 44E(6), 44F(5), 46(1), 48, 49 and 49F; Finance Act, 1984 - Sections 40; Limitation Act - Sections 5 - Schedule - Article 182; Code of Civil Procedure (CPC), 1908 - Sections 109

Reported in : 95(2002)DLT217; 2002(80)ECC72; 2002(139)ELT36(Del)

the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is … of goods for purposes of assessment.' Sections of the I.T. Act, so far as relevant, read as follows: 'Section 30(2) - The appeal shall ordinarily be presented within thirty days of the payment of the tax deducted under

Saraswati Industrial Syndicate Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(5); Central Sales Tax Act

quashing the order dated 10.5.90 passed by the respondent No. 3 under Section 17 (5) of the Bihar Finance Act for the assessment year 1.4.1984 to 30.4.1990 as well as for quashing the notice making demand of Rs.

B.K. Suresh Babu S/O Late B.L. Kamalaraj Chetty, Vs. Smt. Ananthalaksh ...

Court : Karnataka

Subject : Tenancy

Acts : Karnataka Rent Act, 1999 - Sections 3, 4(1), 5, 5(1), 21 to 46, 61, 70(2) and 70(3); Karnataka Rent Control Act, 1961 - Sections 19, 21 and 21(1); Mysore General Clauses Act, 1899 - Sections 6; Karnataka Sales Tax Act - Sections 15 and 15(2A); Poor Removal Act, 1846 - Sections 2; Income Tax Act, 1922; Finance Act, 1950 - Sections 2, 3 and 4A; Bombay Police Act, 1951 - Sections 57; Land Acquisition Act, 1894 - Sections 23(1A); Land Acquisition (Amendment) Act, 1984 - Sections 30(1); Defective Premises Act, 1972 - Sections 1(1); Punjab Security of Land Tenures Act, 1953 - Sections 9 and 14A; Indian Easements Act, 1882 - Sections 52; Constitution of India - Article 20; Indian Penal Code

Reported in : 2009(3)KarLJ386; 2009(1)KCCR551; 2009(2)AIRKarR214; AIR2009NOC1286

whether derived within or without Rajasthan. It was, however, argued on his behalf that Section 3 of the Finance Act, 1950, having substituted the amended Clause (14-A) 'with effect from the first day of April 1950,' Rajasthan was … considered whether Section 23(1-A) of the Land Acquisition Act, 1894, which was inserted by the Land Acquisition (Amendment) Act 1984, was retrospective in operation or whether the benefit should be restricted to matters referred to in Clauses (a) … revision petition before this Court in HRRP 4879/1989, by an order dated 30.3.1995.The respondents had entered appearance before the trial Court and contested the petition

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

Subject : Direct Taxation

1-4-1964, Finance Act, 1965, w.e.f. 1-4-1965, Finance Act, 1968, w.e.f. 1-4-1969, Finance (No. 2) Act, 1971, w.e.f. 1-4-1972, Finance Act, 1984, w.e.f. 1-4-1985 and Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. (d) Omitted by the Finance Act, 1988, … 28. The income referred to in section 28 shall be computed in accordance with the provisions contained in section 30 to 43D. These provisions enable computation of income after deducting rent, rates, taxes, repairs and insurance for building

Kil Kotagiri Tea and Coffee Estate Co. Ltd. Vs. Commissioner of Income ...

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10(30); Finance Act, 1984; Taxation Laws (Amendment) Act, 1970

Reported in : [2000]241ITR444(Ker)

included for the purpose of deduction. The provision for grant of deduction existed and the insertion by the Finance Act, 1984, with effect from April 1, 1985, was clarificatory in nature. Learned counsel for the Revenue submitted that the … Arijit Pasayat, C.J. 1. On applications by the assessee under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), the following question has been referred for opinion

Commissioner of Income-tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Companies Act, 1956 - Sections 205, 205(1), 205(2), 348, 349 and 350; Income Tax Act, 1961 - Sections 28, 32AB, 32AB(1), 32AB(2), 32AB(3), 32AB(5), 43, 72, 73, 115J, 115JA and 115J(1); Unit Trust of India Act, 1963; Finance (No. 2) Act, 1996

Reported in : [1999]237ITR706(Ker)

only one provision--Section 80WA--imposing restriction on certain deductions in the case of companies, with effect from April 1, 1984. Later, by the Finance Act, 1987, the said Chapter was deleted with effect from April 1, 1988. Simultaneously, … every person who is subjected to be charged under Section 4 of the Act. The Legislature, by the Finance Act, 1983, introduced a new chapter--Chapter VI-B--containing only one provision--Section 80WA--imposing restriction on certain deductions in the case of … of the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 301/Coch. of 1991. The assessment year concerned is 1988-89. The relevant accounting period

Dr. Ramdas Laxmanrao Khesar and Others Vs. The State of Maharashtra, T ...

Court : Mumbai Aurangabad

Subject : Education

the Maharashtra Veterinary Council, have been absolutely protected. Even they do not come under the limitation imposed under Section 30 of the Indian Veterinary Council Act 1984, which has been brought into force in the State of Maharashtra … However, the Government of Maharashtra, by promulgating a notification issued in its Finance department, dated 20.3.1999, granted higher pay scale to the graduate counter parts … the Maharashtra Veterinary Council, as was provided then and by virtue of implementation of the Central Veterinary Council Act, 1984 in the State of Maharashtra w.e.f. 1.8.1997. The said writ petition bearing No. 4619 of 1997 came to

India Jute and Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)(33)ECC188

an exemption or concession notification which would necessarily affect the rate of duty. However, by Section 47 of Finance Act, 1984, Section 35B pertaining to appeals to Tribunal was amended by adding a proviso. The First proviso to Section 35B … interpretation of Notification No.141(E), dated 25-2-1976 as amended by Notification No. 683(E), dated 19-10-1986 in the light of Section 30 of Industries (Development and Regulation) Act, 1951 (65 of 1951) and Rule 3 of the Jute Manufactures Cess