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Maj. Kapil Mohan Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(24) and 280D

Reported in : [1996]221ITR430(Delhi)

nature in view of the omission of s. 280D along with other sections of Chapter XXII-A by the Finance Act, 1988 w.e.f. 1st April, 1988, we feel that it would not be worthwhile to refer the case to a

M/S Fibre Boards (P) Ltd Bangaloare Vs. Cit Bangalore.

Court : Supreme Court of India

Subject : Land Acquisition

limits of- (a)Nagpur Municipal Corporation. (b)Sholapur Municipal Corporation.8. Section 54G of the Income Tax Act inserted by the Finance Act, 1987 with effect from 1.4.1988 reads as follows:“54G. Exemption of capital gains on transfer of assets in cases … Dhruv Mehta, learned senior advocate appearing on behalf of the assessee argued before us and pointed out that Chapter XXII-B of the Income Tax Act, prior to 1.4.1988, contained Section 280ZA which when read with the definition of

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

to any resident payee Any payer to a non-resident payee 40(a)(i) N.A. 40(a)(i) N.A. Position as amended by Finance Act, 1988 (Applicable in CIT v. Herbalife, [2016]. 384 ITR276(Del) which dealt with AY200102): Payable Outside India Payable in India … non-resident, not being a company or to a foreign company, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before … over ruled by ITAT, Ahmedabad in Rajeev Sureshbhai (supra); ITA No.180/2014 Page 22 of 83 (ii) the provisions requiring deduction of TDS are not determinative

Sidharth Khetrapal vs.mohd.hanif & Ors.

Court : Delhi

Subject : Land Acquisition

responsible for the use of the vehicle or damage caused in its wake. She placed reliance on Godavari Finance Company vs. Degala Satyanarayanamma & Ors., (2008) 5 SCC107 and a decision of the Full Bench of this … claimants, who were successful in establishing their respective cases for compensation under Section 166 of the Motor Vehicles Act, 1988 before the tribunal have felt aggrieved for the reason that the registered owner of the offending vehicle has … Where the ownership of any motor vehicle registered under is transferred,- this Chapter (a) the transferor shall,- (i) in the case of a vehicle registered … moved to bring on record his legal representatives in terms of Order XXII Rules 3 & 9 of the Code of Civil Procedure, 1908 (CPC),

Shelly Khetrapal & Ors. Vs.mohd.hanif & Ors.

Court : Delhi

Subject : Land Acquisition

responsible for the use of the vehicle or damage caused in its wake. She placed reliance on Godavari Finance Company vs. Degala Satyanarayanamma & Ors., (2008) 5 SCC107 and a decision of the Full Bench of this … claimants, who were successful in establishing their respective cases for compensation under Section 166 of the Motor Vehicles Act, 1988 before the tribunal have felt aggrieved for the reason that the registered owner of the offending vehicle has … Where the ownership of any motor vehicle registered under is transferred,- this Chapter (a) the transferor shall,- (i) in the case of a vehicle registered … moved to bring on record his legal representatives in terms of Order XXII Rules 3 & 9 of the Code of Civil Procedure, 1908 (CPC),

Nupur Khetrapal vs.mohd.hanif & Ors.

Court : Delhi

Subject : Land Acquisition

responsible for the use of the vehicle or damage caused in its wake. She placed reliance on Godavari Finance Company vs. Degala Satyanarayanamma & Ors., (2008) 5 SCC107 and a decision of the Full Bench of this … claimants, who were successful in establishing their respective cases for compensation under Section 166 of the Motor Vehicles Act, 1988 before the tribunal have felt aggrieved for the reason that the registered owner of the offending vehicle has … Where the ownership of any motor vehicle registered under is transferred,- this Chapter (a) the transferor shall,- (i) in the case of a vehicle registered … moved to bring on record his legal representatives in terms of Order XXII Rules 3 & 9 of the Code of Civil Procedure, 1908 (CPC),

Shelly Khetrapal vs.mohd.hanif & Ors.

Court : Delhi

Subject : Land Acquisition

responsible for the use of the vehicle or damage caused in its wake. She placed reliance on Godavari Finance Company vs. Degala Satyanarayanamma & Ors., (2008) 5 SCC107 and a decision of the Full Bench of this … claimants, who were successful in establishing their respective cases for compensation under Section 166 of the Motor Vehicles Act, 1988 before the tribunal have felt aggrieved for the reason that the registered owner of the offending vehicle has … Where the ownership of any motor vehicle registered under is transferred,- this Chapter (a) the transferor shall,- (i) in the case of a vehicle registered … moved to bring on record his legal representatives in terms of Order XXII Rules 3 & 9 of the Code of Civil Procedure, 1908 (CPC),

Jai Pal Sharma Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2000)72ITD485(Delhi)

of 'income' had been made even retrospectively as in the case of duty drawback, cash assistance etc.as per Finance Act, 1990 by which definition of income was widened by adding sub-clauses V (a) to V (d) of sub-section … 2(24) as same was done in the case of Annuity deposit under Chapter XXII(A).Annuity deposit made was deductible under section 280(1) from the total income … 29-2-1988. He deposited Rs. 20,000, Rs. 30,000 and Rs. 24,000 in the said account during financial years 1987-88, 1988-89 and 1989-90 respectively. He claimed the amount of deposits as deductions under section 80CCA of Income-tax Act, 1961

M.Anandan vs State of Kerala

Court : Kerala

Vehicles Taxation Act, 1976 was enacted by the State legislature in terms of Entry 57 of List II. Act 1988 Chapter IV of Act 1988 deals with registration of vehicles and does not deal with vehicle tax payable by … Kerala beyond thirty days. Annexure III of schedule III is substituted by sections 4 and 6 of Kerala Finance Act, 2018 and the amended Annexure III is effective from 1.4.2018. The unamended and amended Annexure III have some … writ of-18- certiorari to quash Ext.P9 notice dated 4.12.2017, Ext.P11 Circular dated 22.11.2017 and Ext.P14 order dated 6.8.2018 as illegal and unconstitutional. The petitioner prays

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

as borrower deemed to exist under section 737A(5) of ICTA 1988 and section 97(2) and (4) of the Finance Act 1996 ("FA 1996"). 2. Counsel on both sides put this analysis in the forefront of their written cases. … was trying to address, first in sections 730A and 737A of ICTA 1988 and then in Part IV, Chapter II of FA 1996, and the general nature of the solutions which Parliament adopted to deal with those … (2001) in Appendix Part IV and also at [2009] STC 77, 122). 22. In Section 84 (Debits and credits brought into account) subsection (1) is