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Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … owning a 'spare bus' covered under a 'spare bus permit' as per Section 72(2)(xvii) of the Motor Vehicles Act, 1988.(II) Petitioners who are 'Contract Carriage Operators', owning the vehicles covered under Section 74 of the Motor Vehicles Act, … the duration of a contract carriage permit is as prescribed under Section 58(1) of the Act, a special permit can be issued only for a

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. … section 730A.) It should also be mentioned in passing that section 736A, introducing Schedule 23A, was enacted by section 58 of the Finance Act 1991. I draw attention to the different provenance of these provisions because it is

Jodhan Real Estate Development Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1996)56ITD90(JP.)

However, by the time these assessments were completed, Section 4(3) of the Finance Act, 1983 was amended by Finance Act, 1988, whereby it was provided that certain assets which were held by a company as stock-in-trade in a business … SQ. MTS.) :---------------------------------------------------------------------------Asst. Value Returned Value as per Value as peryear Assessing Officer CWT(A) Rs. Rs. Rs.---------------------------------------------------------------------------1984-85 2,94,505 58,90,1001986-87 2,94,505 1,17,80,200 Set aside1987-88 2,94,505 1,47,25,250 8. As the assessee was aggrieved by the order of the learned

Runu Ghosh Vs. C.B.i

Court : Delhi

Subject : Land Acquisition

ARM submitted its bid on 15.03.1992. After scrutiny of reports of the Technical Group and the Commercial and Finance Group, (which examined the bids), the recommendations of the TEC (marked Ex. PW-3/J1 during the trial) as regards … i.e. Section 5(1) (d) PC Act, 1947 with Sections 13(1) (d) (i), (ii) and (iii) of the PC Act 1988: Section 5(1)(d) PC Act, 1947 Section 13(1)(d) (i),(ii) and (iii) PC Act, 1988.5. Criminal Misconduct.13. Criminal misconduct by a … are classification of blame, are normally Crl.A.Nos. 482/02, 509/02 and 536/02 Page 58 blameworthy but any conduct falling short of that should not be the

Deputy Commissioner of Vs. British Motor Car Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1996)57ITD565(Delhi)

charge against the asset, viz., 'Pratap Building'. Drawing our attention to the provisions of section 40 of the Finance Act, 1983, it was argued that since a part of the asset was taxable it is only the proportionate … Delhi, there is an equitable mortgage of the property in question, namely, Pratap Building. Mortgage as defined in section 58 of the Transfer of Property Act reads as under :- "58. "Mortgage". A mortgage is the transfer of … 1. These five appeals pertaining to assessment years 1984-85 to 1988-89 have been filed by the Revenue against the consolidated order of the

The Dy. Commissioner of Vs. Shri Bhim Singh Lather

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)282ITR151(Delhi)

to above were all before the introduction of Clause (c) Which was with effect from 1-4-2004 added by Finance Act, 2003, Explanatory notes where of are reported in 263 ITR 62 (St.) Circular No. 7 dated 5-9-2003 at … a compensation was awarded on 16th February1989 and the assessee received a compensation of Rs. 38,03,271 in February, 1988 in two installments.Thereafter, an enhanced compensation was ordered by District Sessions Judge on 6th May, 1993 against which … the Asst. Years 1994-95 and 1995-96, the Assessing Officer issued notices Under Section 148 on 11th December, 1996 in response to which the assessee declared … ITR 62 (St.) Circular No. 7 dated 5-9-2003 at page 88 paragraph 58.2. He then submitted that the provisions of clause (c) are not substantive

Dheerasingha Arachchige Saroja Nisansala and Another Vs. John Laurence ...

Court : Sri Lanka Supreme Court

Subject : Land Acquisition

was that the reason for the said decision was to avoid the payment of tax imposed under the Finance Act. Learned Counsel for the appellant contented that both the District Court and the High Court had held that … so far as the transfer of property was an evasion of section 58(1) of the Finance Act. The Court of Appeal, considering the submissions made, … case, plead a constructive trust? 2. Is the trust alleged by the plaintiff-respondent contrary to the provisions in sections 4(1) and 98 of the Trusts Ordinance? The facts of this appeal, as submitted by the appellant, albeit

Estate of Late Shri Dharambir

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)95ITD83(Mum.)

the assessing officer on the provisions of section 45(5) which was introduced with effect from 1-4-1988 by the Finance Act, 1987. The case laws cited before assessing officer were as follows:CIT v. Hindustan Housing & Land Development Trust … relied upon a decision of CIT v. Shiv Prasad Janak Raj & Co. (P) Ltd. (1996) 222 ITR 583 (SC). According to him the income was chargeable under the head 'Capital gain' of the previous year in

Estate Late Shri Dharambir Vs. the Dcit [Alongwith Ita Nos. 7279,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96TTJ(Mum.)880

drawn attention of the A.O on the provisions of Section 45(5) which was introduced w.e.f. 1/4/88 by the Finance Act 1987. The case laws cited before A.O were as follows.However, the A.O was of the view that the … confusion. Clause (b) provides assessment of enhanced compensation in the year of receipt. Therefore, from the assessment year 1988-89 till date a tax payer has to pay Long Term Capital Gain tax as and when the enhanced … relied upon a decision of CIT (A) v. Shivprasad Janakraj, 222 ITR 583.According to |him the income chargeable under the head "Capital Gain" of the

Dalmia Cement (Bharat) Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

by him.5. The said section 43B and, in particular, clause (a) thereof was amended by virtue of the Finance Act, 1988 which came into effect from 01.04.1989. The said section, after amendment, to the extent relevant for our purposes, … THE HIGH COURT OF DELHI AT NEW DELHI % + Judgment delivered on:23. 07.2013 ITR NO. 58/1997 DALMIA CEMENT (BHARAT) LTD. ... Petitioner versus COMMISSIONER OF INCOME TAX ... Respondent Advocates who appeared in this