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Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(4A), 80HHF, 80HHF(1), 80HHF(3) and 80HHF(5); Constitution of India (Forty-sixth Amendment) Act, 1982; Sales Tax Laws; Income Tax Rules - Rule 9A, 9A(7), 9B and 9B(6)

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

asst yr 1989-90, the details of which are not necessary for the purposes of this appeal17. By the Finance Act, 1990, Section 80HHC again came to be amended for and from the asst yr 1991-92 which further came to … dt 29th March, 1995, lifted from the order of the Tribunal, are reproduced hereinbelow for immediate reference The preamble of the agreement reads as under'Whereas the party of the first part have acquired the rights of the … 80HHC, or in the alternative, under Section 80-O of the IT Act, 1961 (hereinafter referred to as 'the Act' for short), in the assessment of

Deputy Commissioner of Income Tax Vs. Chlumberger Seaco Inc.

Court : Kolkata

Subject : Direct Taxation

Reported in : (1995)51TTJ(Cal)72

1984-85 and 1986-87 were made prior to the introduction of S. 44BB of the IT Act by the Finance Act, 1987, which made the said section applicable with retrospective effect from 1st April, 1983, i.e., from the asst. … applying the provisions of S. 44BB. The applications were rejected by the ITO by orders dt. 30th March, 1990. On the same day, the assessment for the asst. yr. 1987-88 had been completed under S. 143(3) of … the assessee engages itself do not bear the incidents of business. The preamble of the agreements recites that the assessee possesses the requisite expertise, experience … Revenue. The assessee is non-resident company. In respect of the asst. yrs. 1983-84, 1984-85 and 1986-87, the appeals arise out of the orders passed by

Deputy Commissioner of Vs. Schlumberger Seaco Inc.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1994)50ITD348(Kol.)

1984-85 and 1986-87 were made prior to the introduction of Section 44BB of the I.T. Act by the Finance Act, 1987 which made the said section applicable with retrospective effect from 1-4-1983, i.e., from the assessment year 1983-84 … or that the activities in which the assessee engages itself do not bear the incidents of business. The preamble of the agreement recites that the assessee possesses the requisite expertise, experience and technical know-how in conducting wire

Indian Commerce and Industries Co. Pvt. Limited Vs. the Commercial Tax ...

Court : Chennai

Subject : Sales Tax

Acts : Constitution of India - Article 226

Reported in : [2003]129STC509(Mad)

in force, the said amount was not taxable the same was not included in the return. Subsequently the Finance Act 1990 introduced Section 28(iii)(b) in the IT Act and made cash assistance received from the Government of India taxable. … on the vires of that provision.' 30. Further on the facts of the case as summarised in the preamble portion of this order, the petitioner filed returns disclosing the turn over of the works contract but did … the assessees is one and the same and the assessment years are 1988-89, 1989-90 and 1990-91. In respect of the assessment year 1988-89, which is

Kinetic Engineering Ltd. Vs. Unit Trust of India and ors.

Court : Company Law Board CLB

Subject : Land Acquisition

Reported in : (1995)84CompCas811

to produce a copy of the letter purported to have been written by the Joint Secretary, Ministry of Finance, on March 16, 1994, to the effect that the Unit Trust of India would be regulated by the … govern their functions.Even though, as cited by Shri Kapadia the Government Guidelines, 1990, excluded statutory corporations yet such exceptions were only relating to registration and … 12. Section 21 of the Unit Trust of India Act amplifies the preamble as "for the purpose of providing facilities for participation in the income, … 1. Kinetic Engineering Ltd. (hereinafter referred to as "the … of transfer of these shares in accordance with the provisions of Section 22A(3)(b) of the Securities Contracts (Regulation) Act, 1956. According to the company, the Unit Trust of India is a mutual fund and, therefore, as per

Shakti Tubes Ltd., a Company Incorporated Under the Provisions of the ...

Court : Patna

Subject : Other Taxes

Acts : Bihar Finance Act - Sections 4, 5, 6, 7, 7(1), 7(3), 12 and 21; ;Companies Act, 1956

Reported in : 2010(58)BLJR159

utilised and developed and the opportunities for employment are progressively increased. With these objectives clearly stated in the preamble, the new Industrial Incentive Policy 1993 (hereinafter referred to as 'the Industrial Policy'; Annexure 1) came to be … Ltd. v. State of Bihar), whereby the order passed by the authorities under the provisions of the Bihar Finance Act (hereinafter referred to as 'the Act'), has been upheld, and it has been held that the petitioner is

Tejaswini Patil and Etc. Vs. Bangalore Uuniversity and Others

Court : Karnataka

Subject : Constitution

Acts : Constitution of India - Articles 12, 14, 19, 21, 30, 32, 41, 48 and 226; Karnataka Educational Institutions (Prohibition of Capitation Fee) Act, 1984 - Sections 3, 4(1), 5, 6, 7, 9 and 14; Code of Civil Procedure (CPC), 1908 - Order 1, Rule 8; Karnataka State Universities Act, 1976 - Sections 37 and 53; Karnataka Educational Institutions Prohibition of Capitation Fees Act, 1985; Societies Registration Act, 1860

Reported in : AIR1991Kant352; ILR1991KAR387; 1991(1)KarLJ556

2. The gist of the pleadings in Writ Petition No. 16601 of 1990, is as follows :(i) The petitioner is a citizen of India. She … Legislature with the object of prohibiting the collection of capitation fee. The Preamble to the Act reads :'An Act to prohibit the collection ofcapitation fee … the Supreme Court in Ajay Hasia is no authority to say so. Unless the body is sponsored and/or financed and controlled by the State, it cannot be regarded as an instrumentality of the State. It is not … the State by them, is really abolished as intended by the Karnataka Educational Institutions (Prohibition of Capitation Fee) Act 1984, ('the Act' for short), or the evil is aggravated on account of the manner in which the … Karnataka Educational Institutions (Prohibition of Capitation Fee) Act 1984, ('the Act' for short), or the evil is

Times Publishing House Ltd. Vs. the Financial Times Ltd.

Court : Karnataka

Subject : Intellectual Property RightsCivil

Acts : Press and Registration of Books Act, 1867; Trade and Merchandise Marks Act, 1958

Reported in : ILR1994KAR2068; 1995(1)KarLJ219

registration, the appellant started printing arid publishing newspaper 'Financial Times' which has covered generally the matters connected to finance and other allied matters on that subject. Due to some paucity of funds, the publication was discontinued for … facts.The appellant further contends that he has commenced publication in the year 1990 and he is also paying statutory fee levied by the Press Council … an harmonious construction.20. The PRB Act 1867 is a special Act. The preamble shows that it is an Act for the regulation of printing-presses and … order on I.A.No. I.2. The first respondent-Company is the Financial Times Ltd., a Company incorporated under the Companies Act, 1908 to 1917 having its registered office at Southwark Bridge, London. They are carrying on business, inter alia, … on I.A.No. I, dated 2-3-1984 passed by the 17th Additional City Civil Judge, Bangalore in O.S.No. 7087

Jagdish Prasad Vs. Passenger Tax Officer and anr.

Court : Allahabad

Subject : ConstitutionOther Taxes

Acts : Uttar Pradesh Motor Gadi (Yatri Kar) Adhiniyam, 1962 - Sections 2, 3, 3(1), 18 and 19; Constitution of India; Motor Vehicle Act - Sections 2(6) and 2(29)

Reported in : AIR2000All205

the Court referred to the earlier decision of the Supreme Court in the case of India Cement Ltd. 1990 (1) SCC 12 where a distinction was drawn between a tax on land and a tax on income … or both.42. In Atma Ram v. State of Bihar, AIR 1952 Patna 359, Section 12 of the Bihar Finance Act, 1950 which provided at tax on all passengers carried by stage carriage and contract carriage was challenged on … Motor Vehicles Act, 1939 (hereinafter referred to as the M.V. Act)29. The preamble of U.P. Motor Gadi (Yatri Kar) Adhiniyam, 1962 reads follows:'An Act to

Dharam Dutt and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Indian Council of World Affairs Ordinance, 2001; Constitution of India - Articles 13, 14, 19, 19(1), 19(2) to 19(6), 25, 26, 29, 30, 31, 31(2), 32, 123, 245, 300A and 371E; Societies Registration Act, 1860 - Sections 5; Public Premises Act; State Government of Bihar promulgated Ordinance, 1986; Forward Contracts (Regulation) Act, 1952; Auroville (Emergency Provisions) Ordinance, 1980; Tibbia College Act, 1952; Indian Council of World Affairs Act, 2001 - Sections 2, 4 and 5

Reported in : AIR2004SC1295; 2003(10)SCALE14; (2004)1SCC712

year 1987, whereafter the grant has been discontinued. 3. On June 30, 1990, the President of India promulgated an Ordinance whereby a statutory body known … of no use at all. Gist of the impugned Act 17. The Preamble to the Act, that is, the Indian Council of World Affairs Act, … R.C. Lahoti, J. 1. W.P. (C) No. 276/2001 filed on June 22, … Museum, the Imperial War Museum, the Victoria Memorial and the Indian War Memorial, and any other like Institution financed by the Government of India wholly or in part and declared by Parliament by law to be an … the Constitution of India, During the pendency of this petition the Ordinance came to be replaced by an Act of Parliament, namely, the Indian Council of World Affairs Act, 2001 (Act No. 29 of 2001), which came