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M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … of External Affairs Nos. S. O. 429 (E) dated the 18th July 1986 and S.O. 643 (E), dated the 19th September,1996 with immediate effect.” Notification … Pvt. Ltd. and Ors. (1997) 5SCC 482, had an occasion to consider as to whether the amendment to Section 27 of the Income Tax Act was declaratory or clarificatory in nature or not. Prior to said amendment being

Tonse N.M. Pai (Sri Tonse Narayana M. Pai) Vs. All Goa Manipal Finance ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : MRTP

by the State Commission is modified to the extent that the Manipal Finance Corporation Ltd. is directed to repay the maturity value of Shreyus Certificate … case of any deficiency in service the depositor can approach the forums set up under the Consumer Protection Act, 1986 (for short as Act) for relief. Thereafter, OPs closed down their business in Goa without any reasonable cause … the Collector as arrears of land revenue. Accordingly, recovery certificate was issued. 10. Subsequently, complainants filed application under Section 27 of the Act dated 28.6.2011, praying that as per Section 27 of the Act, Managing Director and other

Commissioner of Wealth-tax Vs. Bajoria Properties Pvt. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Transfer of Property Act, 1882 - Section 55 and 55(6); ;Wealth Tax Act, 1957 - Section 2; ;Finance Act, 1983 - Section 40 and 40(2)

Reported in : [2002]258ITR29(Cal)

agreement dated September 22, 1986, as debt owed in computing the net wealth under Section 40(2) of the Finance Act, 1983 ?'2. The undisputed facts of this case are as follows :The assessee is a private limited company … 9, 1992, the Revenue sought this reference on the above question of law under the provisions of Section 27(1) of the Wealth-tax Act, 1957.12. Before dealing with the respective contentions and submissions both on behalf of the

Wyeth Laboratories Limited Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 27; Central Duties of Excise (Retrospective Exemption) Act, 1986

Reported in : 2002(3)ALLMR70; 2002(5)BomCR761; 2002(143)ELT47(Bom)

of excise duty under the Notification No. 234/82, dated 1st November, 1982. After coming into force of the Finance Act, 1986, and until 8th August, 1986, there was no exemption from payment of excise duty in respect of the … the refund claims of the petitioners on the ground that the same were barred by limitation prescribed under Section 27 of the Customs Act, 1962. The petitioners contended that all refund claims filed by them were similar and

Cwt Vs. Bajoria Properties (P) Ltd.

Court : Kolkata

Subject : Direct Taxation

Reported in : (2002)177CTR(Cal)343

terms of agreement dated 22-9-1986, as debt owed in computing the net wealth under section 40(2) of the Finance Act, 1983 ?'2. The undisputed facts of this case are as follows :The assessee is a private limited company … dated 9-3-1992, the revenue sought this reference on the above question of law under the provisions of section 27(1) of the Wealth Tax Act, 1957.3. Before dealing with the respective contentions and submissions both on behalf of

G. Sundarrajan Vs. the Union of India Rep. by the Secretary to Governm ...

Court : Chennai

Subject : Land Acquisition

Government of India through its MoEF dated 27.1.1994 in exercise of the powers conferred under the Environment (Protection) Act, 1986 was amendment and it has become mandatory to conduct public hearing before giving clearance to the project. Therefore, … said writ petition has been filed on the grounds that the Atomic Energy Regulatory Board (AERB) constituted under Section 27 of the Atomic Energy Act, 1962 is empowered to review from the safety angle before the commissioning of … spot to test and check the existence of the required infrastructure, manpower, finances and other requirement by different agencies; and that the recently enacted Disaster

Nahar Trust Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1996)57ITD55(Mad.)

marginal rate' as contained in Explanation 2 to Section 164. This Explanation 2 to 164 was inserted by Section 27 of the Finance Act, 1980. To know the background and purpose for which it was introduced, we can … to the highest slab of income in the case of an association of persons as specified in the Finance Act of the relevant year according to Explanation 2 to Section 164(3) of the Income-tax Act, 1961'. The rates

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

it has been held that the amendment to Section 40(3)(vi) of the Finance Act, 1983 made by the Finance Act, 1986 was certainly curative and therefore normally could be declared as declaratory of existing law. In that case, the … returns of wealth. He referred to the Certificate given by M/s U.G. Lad & Co., Chartered Accountants dated 27-11-1992 stating that they visited, obtained information and were satisfied that the staff quarters and supervisory staff quarters appearing

Pallonji Shapoorji and Co. (P) Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD101(Mum.)

right to occupy premises belonging to a co-operative housing society are taxable assets under Section 40 of the Finance Act, 1983 in the case of a private limited company? Assessee has filed its return of wealth on 9th … income-tax, shall be chargeable to income-tax under the head 'Income from house property.4. CIT(A) placed further reliance on Section 27 of the IT Act, 1961, which defines 'owner of house property', 'annual charge', etc. for the purpose of … 1885/Bom/1989 and WTA Nos.2213 to 2215/Bom/1989 for the asst. yrs. 1984-85 to 1986-87. Assessee also relied upon a connected case of an associate concern, M/s

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : (1998)149CTR(Ker)538

be treated as part of the same business.30. We have considered the matter. Sec. 32AB inserted by the Finance Act, 1986 with effect from 1st April, 1987, sub-ss. (1), (2) and (3) thereof, relevant for the purpose of this … relevant accounting period ended, 31st Oct., 1987. The assessee sought reference of as many as 12 questions under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion of this Court. … of the companies (139 companies) accounting for a net profit of Rs. 274 crores showed no tax liability. Therefore, s. 80VVA had become otiose. Therefore,