Advanced Search Results

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

reported at [2009] UKHL 8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to … such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to

Zenith Bearing Enterprises Vs. Collector of Customs (Acc)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Education

Reported in : (1995)(75)ELT801Tri(Mum.)bai

in the case of Ashok Dhawan v. Union of India, reported in 1990 (47) E.L.T. 218 (Del.). He laid special emphasis on Para Nos. 59, … the context of the provisions of section 23 of the Customs Act prior to the amendments by the Finance Act, 1983. He, however, sought to advance his argument that notwithstanding the amendments carried out in Section 23, the … of charge order for clearance for home consumption is given by the Customs officer under the provisions of Section 47 of the Customs Act. The goods, even though held by the custodian appointed by the Collector, are held

Bhadresh Kantilal Shah Vs. Magotteaux International and

Court : Company Law Board CLB

Subject : Arbitration

Reported in : (2002)111CompCas220

dismissed the petition since all the disputes raised in the petition related to that agreement. Likewise, in Escorts Finance Ltd. v. G. R. Solvents and Allied Industries Ltd. [1999] 96 Comp Cas 323 (CLB) ; [1999] 20 … v. Margaret T. Desor (Mrs.) [1990] 67 Comp Cas 607 ; AIR 1990 SC 737, he submitted that in that case the Supreme Court held … Kailash Chand Jain, AIR 1968 Patna 289 ; [1969] 39 Comp Cas 47, a winding up petition could be admitted only when there is no … AIA Magotteaux Ltd. ("the company"), has filed this petition under Section 397/402 and Section 403 of the Companies Act, 1956 ("the Act"), alleging oppression in the affairs of the company. Along with the petition, he also filed

V.G. Gajjar and ors. Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)93ITD624(Ahd.)

assets though in order to know such intention one has to take into consideration the provisions of the Finance Act, 1997, which came into effect from 1st April, 1998. He referred to Section 47 of the IT Act … it was noted that no stock exchange card was sold in vicinity of valuation date, i.e., 31st March, 1990. As per the information available from the stock exchange, cards were auctioned during financial year 1988-89 wherein value

Sri Durga Cement Company, Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

particulars/information, due to which it is not possible to submit an effective reply.5. Section 47 of the Bihar Finance Act (hereinafter referred to as the 'Act') gives power to the authority concerned to correct 'a mistake which is … the order dated 25.7.1997 reviewing the assessment orders dated 1.11.1991 28.4.1993, 26.11.1993 and 4.11.1993 for the assessment years 1990-91, 1991-92, 1992-93 and 1993-94 respectively and the notice of demand issued pursuant thereto. The writ petition, being C.W.J.C.

Prime Securities Ltd. Vs. Varinder Mehta, Assistant Commissioner of In ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 47, 47A, 139(9), 140, 143(1), 143(1A), 143(2), 154, 155, 155(7B) and 292B; Taxation Laws (Amendment) Act, 1975; Bengal Agricultural Income Tax Act, 1944; Finance Act, 1990

Reported in : (2009)226CTR(Bom)247; [2009]317ITR27(Bom); [2009]182TAXMAN221(Bom)

the company would still have suffered a loss in the year. Subsequent to the company submit-tingits return, the Finance Act, 1990, was enacted and Section 28 of the Act were amended with effect from 1-4-1967, making cash compensatory support … Great Eastern Shipping Company Ltd. were claimed as not chargeable to tax in view of the provisions of Section 47(v) of the Income-tax Act (In short 'the Act'). This return was signed by the company secretary. In March,

Eureka Forbes Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(2) and 19(1); Constitution of India - Articles 226 and 227

by the respondent-Deputy Commissioner of Commercial Taxes, Jamshedpur, under Section 19(1) read with Section 17(2) of the Bihar Finance Act, 1981 (annexure 1 series in respective writ petitions) ; orders of reassessment (annexure 2 series of respective writ … connection, the counsel for the petitioner relied on different decisions, including [1981] 47 STC 190 (in the case of B.C. Malliah v. State of Karnataka) … the same petitioner relating to the assessment of sales tax for different periods, i.e., 1987-88, 1988-89, 1989-90 and 1990-91. Thereby they are disposed of by common orders.2. Eureka Forbes Ltd., petitioner, a limited company having its office

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1971 - Sections 2 and 104; Central Sales Tax Act; Central Sales Tax Registration and Turnover Rules, 1957 - Rule 13

Reported in : AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

1984 and relates to the assessment year 1977-78. Regarding the assessment year 1974-75, we are concerned with the Finance Act of 1974, Section 2(8)(c); for the assessment year 1976-77 Finance Act, 1976, Section 2(9)(c); and for the assessment … it is blended, a three Member Bench of this Court in Chowgule & Co. v. Union of India 47 STC 124 at pp. 130-131 stated thus ; whether the ore blended in the course of loading through

Dr.T.L.Ramachandran Vs. the Transport Commissioner.

Court : Chennai

Subject : Constitution

Acts : Constitution of India - Article 226; Motor Vehicles Act, 1988. - Section 46, 47

invoking the power under the provision of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. W.P.No.3722 of 2012:This writ petition is filed under Article 226 of the Constitution of India praying for the … purchase agreement entered into with HDFC Bank Limited, at Puducherry.5. It had been further stated that, even though section 47 of the Motor Vehicles Act, 1988, contemplates the assignment of a new mark on the removal of the … compensating the municipalities for the loss of revenue or for augmenting its finances. As such a stand was not taken, it is not necessary for

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … and buildings generally fall also in the jurisdiction of the State. Reference is made to Entries 45, 46, 47 and 48 of the State List in which certain taxes are to be imposed on land and agricultural