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Kerala Self Financing Engineering College Managements Association Vs. ...

Court : Kerala

Subject : Education

India Article 14 Mahatma Gandhi University Act, 1985 Section 5 (xa), Section 5 (xvii) Self-Financing colleges Examinations Petitioner/Self- financing college Management Association, challenging the impugned order of the Respondent University which directed all the self-financing Engineering colleges … social commitment. The Writ Petitions are disposed of. No costs. Constitution of India Article 14 Mahatma Gandhi University Act, 1985 Section 5 (xa), Section 5 (xvii) Self-Financing colleges Examinations Petitioner/Self- financing college Management Association, challenging the impugned order of the

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which the … The State Government of Maharashtra by a notification dated February 21, 1986, issued under Section 3 read with Section 5(1) of the Commissions of Inquiry Act, 1952 appointed Shri Justice B.Lentin, Judge of the High Court of Bombay

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

the rate of duty of excise for the time being in force, whether under the Central Excise Tariff Act, 1985 (5 of 1986), or under any other Central Act providing for the levy and collection of any duty … along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … The appellant, namely, Commissioner of Service Tax, has preferred this appeal under Section 35 of the Central Excise Act, 1944 (hereinafter referred to as the

KlIn Industrial Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1) and 33B

Reported in : (2003)182CTR(Guj)362; [2003]261ITR338(Guj)

may note here that the relief under Section 33B came to be withdrawn by Section 5 of the Finance Act of 1984 and the explanatory note in that regard, which is reproduced here, makes interesting reading (see : … the effect that no deduction will be allowed under the said section in relation to the assessment year 1985-86 and subsequent years.' 18. In our opinion, therefore, the Tribunal erred in withdrawing the entire amount allowed by

South Indian Bank Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1985; Income Tax Act, 1961 - Sections 36, 36(1) and 36(2)

Reported in : (2003)183CTR(Ker)21; [2003]262ITR579(Ker)

36(1) and Clause (v) of Section 36(2) were inserted simultaneously with effect from April 1, 1985, by the Finance Act, 1985. Clause (viia) of Section 36(1) of the Act, it must be noted, was inserted by Act 21 of … - assessee entitled to full deduction of bad debts. - LAND ACQUISITION ACT, 1894 [C.A. No. 1/1894 Section 54; [V.K. Bali, CJ, Kurian Joseph & K. Balakrishnan Nair, JJ] Appeal Court fee payable Held, Court fee is

Space Capital Service Ltd. Vs. Prakash Industries Ltd. and ors.

Court : Delhi

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 9; Sick Industrial Companies (Special Provision) Act, 1985 - Sections 22

Reported in : 2000VAD(Delhi)476; [2000]101CompCas437(Delhi)

petitioner has relied upon a judgment of the learned Single Judge of this Court in M/s Credit Capital Finance Corporation Vs . M/s Foremost Industries Limited : AIR1996Delhi310 . Construing the judgment of Chamundi Mopeds (supra), the … of a Receiver is hit by the provisions of Section 22 of the Sick Industrial Companies (Special Provision) Act, 1985 (hereinafter referred to as the said Act). 2. The learned counsel for the petitioner has relied upon a … decision of this Court in the case of Credit Capital Finance Corporation v. Foremost Industries Limited, 1996 CC 87 251. In that case, the plaintiff

Reliance Industrial Infrastructure Ltd. Vs. Jt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)606

is only with effect from assessment year 1997-98 that the new provisions of section 145(2) substituted by the Finance Act, 1995, have come into operation which alone have empowered the Central Government to notify Accounting Standards to be … to the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any Purpose Act, 1985. It is pointed out that levy of lease tax is under section 4 of the above Act, which … 4 of Income Tax Act, 1961, to be the total income of the previous year of every person. Section 5 of the Act enumerates scope of total income and section 2(46) lays down that total income is income

South Indian Bank Ltd. Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN749(Ker)

refer to the provisions of clauses (vii) and (viia) as they stood prior to their amendment by the Finance Act, 1985 as also the said provisions as it stood after the amendment of 1985. Section 36(1) (vii) and (viia) … amendment of clause (viia) made with effect from 1-4-1987 gave a twofold deduction (1) an amount not exceeding 5 per cent of the total income, and (2) an amount not exceeding 2 per cent of the aggregate

Dhanalakshmi Bank Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : 2003(3)KLT177

refer to the provisions of Clause (vii) and (viia) as they stood prior to their amendment by the Finance Act, 1985 as also the said provisions as it stood after the amendment of 1985. Section 36(1) (vii) and (viia) … debt in that previous year to the provision for bad and doubtful debts account made under that clause'. 5. Section 36(1)(vii) of the Act as it stood prior to its amendment in 1985 provides for a deduction

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

by section 86 and 87 of the Finance Act 1982. These sections were very substantially amended by the Finance Act 1985. I set them out in the amended form in which they were in force at the time of … taxpayer's liability to tax was to be computed by applying the time-apportionment provisions of paragraph 11 of Schedule 5 to the Capital Gains Tax Act, 1979, to the gain accruing between her acquisition and disposal of the