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Housing and Urban Development Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)102TTJ(Delhi)936

Act was made applicable to Schedule banks and IDBI, IFCI, IRCI and ICICI, It was again withdrawn by Finance Act, 1985. By the Finance (No. 2) Act, 1991, the Act was reintroduced w.e.f. 1st Oct., 1991. Again the same … under Section 2(7) of the Act would reveal that it excludes two items, namely, interest as referred under Section 42(1B) of the Reserve Bank of India Act (RBI Act), 1934, and (ii) discount on treasury bill, from the

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

12. The Act of 1974 undergone certain important amendments under the Rajasthan Agricultural Credit Operations (Removal of Difficulties)(Amendment) Act, 1985 with additional statement of objects and reasons, as follows:In order to facilitate adequate flow of credit by commercial … to the nature of controversy involved in this appeal, it would be worth to quote the provisions referred above.Section 42.- General restrictions on sale, gift and bequest ' The sale, gift or bequest by a Khatedar tenants of … therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … not incorporated in the new act.? Referred Port Small Corporation Vs. Smith 1985 (10) SC 364 was relied by the Apex Court and quoted in … under Section 32(1) of the Gujarat Maritime Board Act, 1981. It is his submission that the provisions of Section 42 of the Major Port Trust Act cannot be equated to the provisions of the Section 32 of the

Gurnam Singh @ Herjit Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : NarcoticsCriminal

Acts : Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 - Sections 3(1); Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 42, 50 and 67; Constitution of India - Articles 22, 22(5) and 226

Reported in : 2003CriLJ3198; 103(2003)DLT758; 2003(68)DRJ326; 2003(87)ECC586; 2003(1)JCC599

2.3.2002 passed by Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi, under Section 3(1) of the Prevention of … the possession and transportation of narcotic drugs--Representation of detenu duly considered--Detention order not vitiated--Narcotic Drugs and Psychotropic Substances Act, 1985, Section 3(1).;On receipt of representation dated 10.05.2002 during the hearing by the Ad­visory Board, order were sought from the … recovered from the said 9 packets was ascertained to be 9.066 kgs and the same was seized under Section 42 of the NDPS Act,1985 under a panchnama dated 4/5.10.2001. Maruti Zen Car No. HR-01 F-8143 used for concealment

J. Sainsbury Plc. Vs. Oconnar (inspector of Taxes).

Court : Kolkata

Subject : Direct Taxation

Reported in : [1992]197ITR462(Cal)

my judgment in the main on this : that wen you look at the words beneficial owner in section 42 of the Finance Act 1930, those words must in my judgment be construed in what has been described … relief, the option agreement was an 'arrangement' within the meaning of paragraph 5(3) of Schedule 12 to the Finance Act, 1973. If so, the taxpayer company would lose the benefit of group relief by virtue of section 28 … subsidiary, Homebase Ltd., during the period 12 January, 1981 to 9 August, 1985.In October, 1978, the taxpayer company enterer into negotiations with a Belgaum company,

Jitendra and anr. Vs. State of M.P.

Court : Madhya Pradesh

Subject : CriminalNarcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 20, 42, 50, 55 and 57; Code of Criminal Procedure (CrPC) , 1974 - Sections 293, 465 and 465(2); Evidence Act - Sections 114

Reported in : 2002CriLJ3211

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … S.P. Khare, J.1. Appellant-Jitendra has been convicted under Section 20(b)(ii) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter to be referred to as the 'Act') for being found in unlawful possession of one kilogram of … it is clearly borne out that the procedural statutory provisions of Sections 42, 55 and 57 were fully complied with. The rer quirement of Section

Handum Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

public interest so to do, hereby exempts all goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods) when supplied to the United Nations or an … supplied to the United Nations or an international organisation for their official use or supplied to the projects financed by the said United Nations or an international organisation and approved by the Government of India, from the … which the Commissioner of Central Excise Hyderabad has confirmed duty demands under Section 11A of the Act to an extent of 2,78,21,483/- being the excise

Sales Tax Officer (Enforcement) Vs. Fag Precision Bearings Ltd.

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act - Sections 3, 4, 4(1), 6, 7, 8, 26, 40, 40(1), 40(3), 41B, 41(3), 41(4), 41(6), 44, 45, 47, 65, 67, 69, 139, 140, 140A, 140A(1), 142, 142(1), 145, 154, 155 and 156; Finance Act; Income Tax Act; Constitution of India - Article 265; Gujarat Sales Tax Rules - Rule 37A; Code of Civil Procedure (CPC) - Order 47, Rule 1

Reported in : [2005]141STC339(Guj)

admission of tax liability which the assessee admits to have incurred in accordance with the provisions of the Finance Act and the Income-tax Act. Both the quantum of tax payable and its mode of recovery are authorised by … of refund is granted. 4.1D So far as Special Civil Application No. 3892 of 1997 for assessment period 1985, 1988-89 to 1990-91 is concerned, assessment orders for 1988-89 and 1990-91 are passed. Against the said orders the … were passed by the second respondent i.e. Sales Tax Officer under Sec. 42 of the Gujarat Sales Tax Act (Local Act) read with Rule 37A … only the liability to be subjected to tax arises under the charging section 4, but the liability to pay tax also arises immediately on determination

Her Majesty's Revenue and Customs (Respondents) Vs. William Grant and ...

Court : House of Lords

Subject : MRTP

v Jones (1970) 48 TC 257, 272-273 and it has now been codified in section 42(1) of the Finance Act 1998: "For the purposes of Case I or II of Schedule D the profits of a trade, profession … Board, which are given statutory recognition by section 256 and paragraph 36A of Schedule 4 of the Companies Act 1985. 3. The dispute in these appeals concerns the computation of the trading profits of Mars UK Ltd ("Mars"),

S Ramachandran vs.union of India & Ors.

Court : Delhi

Subject : Land Acquisition

coming into force on 1st July 2005, the PMLA has undergone amendments in 2005, 2009 and 2012. The Finance Act (FA) 2015, the FA2016and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 … of offences which include offences under the IPC (Para 1, Part A), the Narcotic Drugs and Psychotropic Substances Act 1985 (NDPS Act) (Para 2, Part A), the Explosive Substances Act 1908 (Para 3, Part A), the Unlawful Activities … AT, there is yet another appeal provided for which is to be made before the High Court under Section 42 PMLA. This appeal would be on ―any question of law or fact‖ arising out of the order of