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Hiten Rashmikant Mehta and Swati Hiten Mehta Vs. Union of India (Uoi) ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Rules, 1962 - Rule 48DD, 48L and 48L(2); Income Tax (Seventh Amendment) Rules, 1987; Income Tax Act, 1961 - Sections 269A, 269AB, 269AB(1), 269AB(2), 269D(1), 269F(7), 269RR, 269UC, 269UC(3) and 269UD(1); Finance Act, 1986; Transfer of Property Act, 1882 - Sections 53A; Registration Act, 1908

Reported in : (2007)109BOMLR2567; (2008)214CTR(Bom)303; [2009]311ITR212(Bom)

competent authority could consider the statement in form 37EE filed by the petitioners, the Act was amended by Finance Act, 1986 w.e.f. 1st October, 1986. By the said amendment, Section 269RR was inserted in the Act to the effect … for short) in favour of the petitioners as per agreement dated 30th August, 1986 is governed by Chapter XX-A of the Act and not Chapter XX-C and, therefore, the impugned order passed under Chapter XX-C is without

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … Tax Act about the salary, etc., paid to expatriate employees in India and abroad for the financial years 1986-87 to 1993-94. On the appointed date on 14th April, 1995, none attended. On 18-4-1995, the deductor requested for … annual returns of salary in Form No. 24 as required under section 206 of the Income Tax Act, each year.3.2. During the course of processing

Mrs. Nisha Raj and anr. Vs. Mr. Pratap K. Kaula and ors.

Court : Delhi

Subject : ContractProperty

Acts : Income Tax Act, 1961 - Sections 230A and 269U to UO; Limitation Act - Schedule - Article 54; Delhi Rent Control Act; Finance Act, 1986; Delhi Cooperative Society Act, 1972; Specific Relief Act - Sections 20; Income Tax Rules, 1962 - Rule 48L; Delhi Cooperative Society Rules

Reported in : 151(2008)DLT402

the said Act. Chapter XX-C consisting of Sections 269U to 269UO was inserted in the Act by the Finance Act, 1986 with effect from 1-10-1986. This was to curb the menace of black money. The basic scheme of Chapter … purchaser will be left high and dry. Learned Counsel for the defendants submitted that it is true that Section 20 of the Specific Relief Act is a discretionary remedy that is not always necessary to grant a decree

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … disposable syringe at Chandaka Industrial Estate, Patia, Bhubaneswar pursuant to the IPR 1986 and commenced commercial production on May 9, 1998 and is a continuing … rescind such notification so made or issued.65. In Gopi Chand v. Delhi Administration AIR 1959 SC 609, under Section 20 of the East Punjab Public Safety Act, the Provincial Government was authorised to declare the whole or any

Commissioner of Income-tax Vs. Export India Corporation (P.) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269D, 269F, 269H and 269UD; Finance Act, 1986

Reported in : (1996)133CTR(P& H)224; [1996]219ITR461(P& H)

immovable property after September 30, 1986, and a new Chapter XX-C was introduced in the Act by the Finance Act, 1986, with effect from October 1, 1986. Section 266RR provides that Chapter XX-A will not apply in relation to … Against Mathew M. Thomas' case : [1993]201ITR494(Ker) Special Leave Petition (Civil) No. 724 of 1993 (refer to [1993] 201 ITR 43), has been granted by their Lordships of the Supreme Court.19. As against this, counsel appearing for

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races (other than … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board … in W.P.Nos.6565-6568/2013 and 6651-6652/2013 are as under: "(1) quash the notices dated 20.01.2012 and 07.01.2013 issued by third respondent for the years 2006-07, 2007-08, 2008-09,

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)

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

Commissioner of Income-tax Vs. Gobind Ram

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269D and 269RR; ;Finance Act, 1986

Reported in : (1996)136CTR(P& H)101; [1996]221ITR892(P& H)

immovable property after September 30, 1986, and a new Chapter XX-C was introduced in the Act by the Finance Act, 1986, with effect from October 1, 1986. Section 269RR provides that Chapter XX-A will not apply in relation to … judgment of the Division Bench of this court in Income-tax Appeal No. 1 of 1980 decided on February 20, 1996--CIT v. Export India Corporation (P.) Ltd. . The Division Bench held that the circular does not use

The Secretary Ministry Of Consumer Affairs Vs. Dr. Mahindra Bhaskar Li ...

Court : Supreme Court of India

Subject : Land Acquisition

In the said decision, this Court struck down and declared that first proviso to Section 184(1) of the Finance Act, 2017, which provided for 50 years minimum age for appointment as Chairman or Member as unconstitutional by observing … Association; (2017) 1 SCC444(hereinafter referred to as the UPCPBA), directed to frame model rules under the Consumer Protection Act, 1986. Accordingly, model rules were framed by this Court and accepted by all the parties. It was also the … at Nagpur in Public Interest Litigation No.11/2021 and Writ Petition No.1096 of 2021, by which, the Division Bench of 1 the High Court has struck

Musthafa Ummer and anr. Vs. Appropriate Authority and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 269UC, 269UD and 269UD(1A); Constitution of India - Article 14

Reported in : (2002)173CTR(Ker)402; [2002]254ITR134(Ker)

considering the validity of the various provisions in Chapter XX-C inserted in the Income-tax Act, 1961, by the Finance Act, 1986. While considering the scope of Section 269UD(1), the apex court held as follows (page 553): 'In the light … said decision for our purpose. The apex court was considering the validity of the various provisions in Chapter XX-C inserted in the Income-tax Act, 1961, by the Finance Act, 1986. While considering the scope of Section 269UD(1),