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Burlingtons of Bombay Vs. Third Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1992)40ITD384(Mum.)

Departmental Representative pointed out that the language of Section 80HHC, as it stood before its amendment by the Finance Act, 1985, with effect from 1-4-1986, was slightly different. Clause (1) of Section 80HHC which was first inserted by the … quarterly returns of tourists sales effected during the period July-September 1987 have been given at p. 37 to 39 of the compilation.Against this claim of import entitlement, the Joint Chief Controller of Imports & Exports (JCCI) in

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Subject : Constitution

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

enactment of 2006, substantially it remains the same enactment as was enacted in the year, 1985. Referring to Section 39, it is urged that imposition of the tax is only on a particular class of land and at … Bhandari, J.1. In all these writ petitions, a challenge has been made to the Chapter VII to Rajasthan Finance Act, 2006 (hereinafter referred to as 'the Act of 2006') and Rules framed thereunder, as well as consequential notification … as consequential notification issued. It has been contended that the State of Rajasthan initially enacted Rajasthan Land Tax Act, 1985 (for short, 'the Act of 1985') for imposition of tax on the mineral bearing lands. However, said enactment

Asian Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)81ITD127(Delhi)

added by Finance (No. 2) Act, 1991, and that ambiguity was again cured by the legislature by subsequent Finance Act, 1994, which had provided the proportionate amount on which deduction can be claimed by tour operators, agents of … Bench, in the case of Rishirup Chemicals (P) Ltd. v. ITO (1991) 39 TTJ (Del) (SB) 660 : (1991) 36 ITD 35 (Del) (SB) in … the assesses is directed against the order dt. 16th Feb., 1994, recorded by CIT, Delhi-III, New Delhi, under Section 263 of IT Act, 1961 (hereinafter referred to as Act), by which the AO was directed to withdraw

industrial Development Corporation Orissa Limited and anr. Vs. Regiona ...

Court : Orissa

Subject : Labour and Industrial

Acts : Sick Industrial Company's (Special Provisions) Act, 1985 - Sections 22, 22(1) and 25; Employees' Provident Fund Act, 1952; Miscellaneous Provisions Act; Companies Act, 1956 - Sections 4 and 34

Reported in : [2002]112CompCas527(Orissa); [2002(92)FLR945]; 2001(II)OLR593

dues of a Sick Industrial Unit stand abated till final decision is taken by the Board of Industrial Finance and Reconstruction under the SIC Act in view of the provision of Section 22 of the SIC Act; … Industrial and Financial Reconstruction (hereinafter called 'B.I.F.R.') and under the provisions of the Sick Industrial Company's (Special Provisions) Act, 1985, declared the company as a sick unit by order dated 25.9.1996, copy of which is Annexure-1. The BIFR … towards securing the principles specified in Clauses (b) and (c) of Article 39 of the Constitution, namely that the ownership and control of the material

Associated Marketing Agencies Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1992)43ITD543(Mad.)

of entertainment expenditure even though it has been laid out wholly for the purpose of the business.7. However, Finance Act, 1983 had introduced Sub-sections (3A) to (3D) with effect from 1-4-1984 which were subsequently omitted by Finance Act,1985 … 1. This appeal is directed against the disallowance made under Section 37(2A) of the Income-tax Act, 1961.2. The assessee is a registered firm deriving income as a wholesale dealer … was considered for disallowance under Section 37(2A) was a sum of Rs. 39,363 spent for a Dealers' Conference at Madras on 4-9-1983. The actual bills

Central Bank of India Vs. Coast West Ferro Alloys and 7 ors.

Court : Gujarat

Subject : SICA

Acts : Sick Industrial Companies Act - Sections 2, 3, 15, 16, 17, 18, 19, 19A, 20, 21, 22, 22(1), 22A, 25, 29 and 32; Income Tax Act, 1961 - Sections 72A; Code of Civil Procedure (CPC) - Order 7, Rule 11; Foreign Exchange Regulation Act, 1973; Urban Land (Ceiling and Regulation) Act, 1976; Constitution of India - Article 39; Companies Act, 1956; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 34; 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

Reported in : (2009)1GLR59

where, contention raised by respondent vide Exh.44 that respondent being a sick unit declared by Board of Industrial Finance and Reconstruction (hereinafter referred to as 'BIFR'), therefore, under Section 22(1) of SICA, present suit is not to … India Act, 1963, the Industrial Reconstruction Bank of India Act, 1984 and the Sick Industrial Companies (Special Provisions) Act, 1985 and the Small Industries Development Bank of India Act, 1989. (emphasis supplied)24. According to the Company, there is … towards securing the principles specified in Clauses (b) and (c) of Article 39 of the Constitution. Section 3 defines various terms used in the Act.

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … (ii) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39; and (iii) any period during which a proceeding under this section for the levy of penalty is shall … in respect of any assessment year up to and including assessment year 1985-86 in a case, if he is satisfied that such person : (a)

Apr Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2003)87ITD618(Hyd.)

equivalent to Rs. 7.00 Mns. (Rupees Seven Million only) to the Barrower. Whereas, Government of India, Ministry of Finance, Department of Economic Affairs has also approved the said loan of Rs. 7.00 Mns. (Rupees Seven Million only) … empowered to approve certain relief and measures to sick companies as per the Sick Industrial Companies (Special Provisions) Act, 1985 have approved a financial package prepared by the Industrial Credit & Investment Corporation of India Ltd., a Financial … against the order of the CIT, A.P.-I Hyderabad, dated 25-3-1998 passed under Section 263 of the Act, for the assessment year 1994-95.2. The appellant before

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 25, 28 and 31; Constitution of India - Articles 14, 248, 323A, 323B and 371A; Code of Civil Procedure (CPC) ; Transfer of Property Act; Nagaland Administration of Justice Rules, 1937 - Rule 33

funds being blocked. To remedy the locking up of huge funds, Dr. Manmohan Singh, the then Minister of Finance, introduced the Recovery of Debts Due to Banks and Financial Institutions Bill, 1993, dated the April 26, 1993, … Moreover, inL. Chandra Kumar's case : [1997]228ITR725(SC) the Supreme Court has saved the provisions of the Administrative Tribunals Act, 1985, by holding that by providing a forum in the High Court under Article 226 of the Constitution of … tried having been received by it on transfer from civil court under Section 31 of the Act. (ii) cases filed by financial institutions like the … Rs. 5,622 crores in dues of public sector banks and about Rs. 391 crores of dues of the financial institutions. The locking up of such

Duncan Agro Industries Ltd. Vs. Union of India

Court : Delhi

Subject : Excise

Acts : Customs Act, 1962 - Sections 2 and 6; Central Excise Rules, 1944 - Rules 4, 5, 6, 9(1), 9(2), 10, 52A(1), 52A(4), 53, 210 and 226; Central Excise Act, 1944 - Sections 2, 4, 11A, 11A(1), 11A(2), 12A, 19, 21, 25, 26, 35P, 37, 37(2), 37A, 38(2) and 39; Constitution of India - Article 20(3)

Reported in : 1988(18)ECC358; 1988(19)LC131(Delhi); 1989(39)ELT211(Del)

Matched in: Citation 1988(18)ECC358; 1988(19)LC131(Delhi); 1989(39)ELT211(Del)