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M. Kumar Vs. Bharath Earth Movers Limited, Bangalore and Others

Court : Karnataka

Subject : ConstitutionElection

Acts : Constitution of India - Articles 12, 14, 19(1), 38, 46, 58(2), 66(4), 102(1), 191(1), 107, 119, 120, 243-V, 245 and 246; Karnataka Municipal Corporations Act, 1976 - Sections 2(18), 16(1), 22, 23 and 26(1); Karnataka General Clauses Act, 1899; Karnataka High Court Act, 1884 - Sections 7; Burmah Shell (Acquisition of Undertakings in India) Act, 1976 - Sections 7; Jammu and Kashmir Societies Registration Act, 1898; Karnataka Zilla Parishads, Taluk Panchayat Samithis, Mandal Panchayats and Nyaya Panchayats Act, 1983 - Sections 11(1); Electricity (Supply) Act, 1948 - Sections 78-A; All India Institute of Medical Sciences Act, 1956 - Sections 4 and 6; Orissa Municipal Act - Sections 16(1); Karnataka Panchayat Raj Act - Sections 12, 128-H and 167-G; Andhra Pradesh Prohibiti

Reported in : ILR1999KAR1715; 1999(5)KarLJ193

have a statutory character like the Oil and Natural Gas Commission, or the Life Insurance Corporation or Industrial Finance Corporation. The fact that the Prime Minister or the President or that the Government appoints nominees to the … which was affirmed by the Division Bench in W.A. No. 669 of 1990, requires reconsideration. While disposing of SLP No. 11150 of 1991, the Hon'ble … Division Bench of this Court in W.A. No. 669 of 1990, dated 23-10-1990. Therefore, the question whether BEML is an 'other authority' or not is … petitioners have filed these writ petitions assailing the constitutional validity of Section 26(1)(c) of the Karnataka Municipal Corporations Act (in short, 'the KMC Act') and the action of the respondent organizations in refusing permission for contesting the

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

Matched in: Parties Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF INDIA through the Secretary, Ministry of Finance, Department of Revenue and Others

Rishi Roop Chemical Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)36ITD35(Delhi)

of the proviso, which was inserted in Section 43B of the Income-tax Act 1961 (the Act) by the Finance Act 1987, w.e.f. 1-4-1988 and the Explanation 2, which was inserted in the said Section, by the Finance Act … decision of the Hon'ble Delhi High Court in the case of Sanghi Motors Civil Writ Petition No.2692 of 1990 dated 22-8-1990 which reads as under:- The challenge in this writ petition is to Section 43B of the … 598 (SC), Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234 (SC), Srikakollu Subba Rao & Co.'s case (supra) and Mysore Kirloskar Ltd.

Deputy Commissioner of Income Tax Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)1113ITD624(Delhi)

at serial 9 and 10 are as below: 8. Entry 9 was later (w.e.f. 1st April, 1989 by Finance Act, 1988) substituted by the words 'projectors', that is to say cinematographic films were taken out of the purview … w.e.f. 1st April, 1989 and it was substituted in the following terms: 23. At this juncture, it may be relevant to briefly refer to the … of the Act.On appeal the CIT(A) allowed the claim of the assessee by observing that in asst. yr. 1990-91 he has allowed the claim of the assessee.This finding of the CIT(A) has been challenged before us. While … Revenue has challenged the direction of the CIT(A) to allow deduction under Section 80-I of the Act despite the fact that the product being manufactured

Khatau Junkar Ltd. and Another Vs. K.S. Pathania and Another

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 16, 23(1), 32A, 32A(4), 37, 40A(3), 43B, 44AB, 48(2), 80C, 80L, 80M, 80AA, 115J, 139, 142, 143, 143(1), 143(1A), 143(2), 154, 156 and 264; Constitution of India - Article 226

Reported in : 1992(1)BomCR550; (1992)102CTR(Bom)194; [1992]196ITR55(Bom)

cases, the deductions admissible to the assessee were not claimed or incorrect deductions or allowances were claimed. The Finance Act has omitted the requirement of making adjustments under sub-clauses (ii) and (iii) or clause (b) of section 143(1).' … Income-tax Act demanding income-tax and additional tax under section 143(1A) of the Income-tax Act for the assessment year 1990-91. 2. For the assessment year 1990-91, the first petitioner filed its return of income declaring a total income … for repairs or for a new unit under the proviso to section 23(1) is not claimed, or claimed at a figure which is less than

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … for imposition of penalty relate is the subject-matter of an appeal of the DCIT(A) or Commissioner (Appeals) under section 23 or an appeal to the Appellate Tribunal under sub-section (2) of section 24 after the expiration of period

R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1998)65ITD512(Delhi)

a view to plug such tax evasion only that the provisions were enacted in section 40 of the Finance Act, 1983.5.3 It was argued that since true rent is not reflected in the deed it is open for … to as ALV). In his opinion the monthly rent which the property might fetch within the meaning of section 23 of the Income-tax Act, 1961 (hereinafter called the Act) could not be less than Rs. 7 lakhs per

Pooja Batra Vs. Union of India (Uoi) and ors. Overruled

Court : Delhi

Subject : Customs

Acts : Conservation of Foreign Exchange and Preservation of Smuggling Act, 1974 - Sections 3, 3(2), 5(1), 7, 7(1) and 11; Customs Act, 1962 - Sections 2(39), 108, 110 and 135; Evidence Act, 1872 - Sections 73; Code of Criminal Procedure (CrPC) - Sections 39, 82, 83 and 482; Indian Penal Code (IPC) - Sections 199, 420, 468 and 471; Business Rules - Rule 3; Constitution of India - Article 22(5)

Reported in : 155(2008)DLT6

the detention order bearing F. No. 673/06/2007-CUS/VIII dated 5th December, 2007 issued by Joint Secretary (Cofeposa), Ministry of Finance, Department of Revenue against her husband Deepak Kumar @ Deepak Batra S/o Sh. Om Prakash (hereinafter referred as … a concern styled as M/s Om Prakash Deepak Kumar, 1074-75, Room No. 23, Jyoti Market, Gandhi Gali, Fatehpuri, Delhi-110006. He filed a bill of entry … Sangat Rashan, Paharganj, New Delhi under Section 3 of the Conservation of Foreign Exchange and Preservation of Smuggling Act, 1974. The detenu was detained in pursuance to the said detention order on 22nd May, 2008.2. Briefly stated … Court in Madan Lal Anand v. Union of India and Ors. : 1990CriLJ659 wherein it has been held by the Supreme Court that if the

Deputy Commissioner of Income Tax Vs. Manish Organics India Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2000)68TTJ(Ahd.)504

of section 143(1A)(a)(ii). Section 143(1A)(a)(ii) has been brought on the statute book in the present form by the Finance Act, 1993, which has been given retrospective effect from 1-4-1989. With reference to clause 23 of the Bill which … by the Revenue , is directed against the order of the Commissioner (Appeals), dated 23-4-1993, for assessment year 1990-91.The only ground taken by the Revenue is against the direction of the Commissioner (Appeals) that the additional tax

Maitrinagar Employees' (Karmachari) Co-op. Housing Society Ltd. Vs. St ...

Court : Gujarat

Subject : PropertyTrusts and Societies

Reported in : (1999)2GLR995

for allotment of land bearing Survey No. 440 in the City of Rajkot in the year 1990 under Section 23 of the Urban Land (Ceiling and Regulation) Act, 1976. That request was not entertained since the particular survey … lacs, a Committee was constituted to take the final decision under the Chairmanship of the Secretary of the Finance Department. Clause 11 of the resolution provided that wherever the price of the concerned land was above Rs.