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Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

(but more complex) provisions in section 82 of FA 1989. Section 444A, inserted into ICTA 1988 by the Finance Act 1990, applies to a transfer of long-term business in accordance with a scheme sanctioned under section 49 of ICA

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

filed under Articles 226 and 227 of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and … on transfer of lands and buildings and therefore, the subject matter will fall within the ambit of Entry 49 of List II (State list) of the Seventh Schedule of the Constitution of India. 5.1 He further submitted

Food Specialities Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1995)54ITD352(Delhi)

under the relevant statute, deduction was permissible in view of the proviso to Section 43B inserted by the Finance Act of 1987 w.e.f. 1-4-1988. Shri Dastur fairly conceded that the decisions of the Delhi High Court in the … placed on the decision of the Allahabad High Court in the case of CIT v. S.B. Foundry [ 1990] 185 ITR 555 and that of the Gauhati High Court in the case of India Carbon Ltd. v. … has been taken in Ground No. 1. The amount involved is Rs. 49,37,872. The issue is covered by the decision of the Special Bench of

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have … 263 ITR 658 (SC) affirming its earlier stand in the case of Supreme Court Employees' Welfare Association AIR 1990 SC 334, that a summary dismissal without laying down any law, is not a declaration of law. (iii) … given retrospective effect : (iii) CIT v. S.R. Patton (1992) 193 ITR 49 (Ker) affirmed by Supreme Court in CIT v. S.R. Patton (1998) 233 … the consideration of Special Bench : "Whether penalty can be levied Under Section 271(1)(c) in cases where the assessed income is loss having regard to

Techno Pack Ltd. Vs. Assistant Collector of Central Excise

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 11B and 11C

Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)

(c) Sub-Section (1) of Section 5 of the Finance Act, 1980 (13 of 1980); (d) Sub-Section (1) of Section 49 (1) of the Finance Act, 1981 (16 of 1981); and (e) Sub-Section (1) of Section 50 of the … Act, and the special duties of excise leviable under - (a) Sub-Section (1) of Section 37 of the Finance Act, 1978 (19 of 1978); (b) Sub-Section (1) of Section 32 of the Finance Act, 1979 (21 of 1979); … was preferred before the Central Excise (Control) Appellate Tribunal, Madras, in January, 1990. The learned Tribunal dismissed the appeal by order dated 25-6-1990, holding that

Atma Ram Properties Pvt. Ltd. Vs. The Oriental Insurance Co. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

Acts to find out whether it is possible to construe harmoniously the provisions of Section 4 of the Finance Act and Section 49 of the Sugarcane Act……….” 19 25. In Commercial Tax Officer, Rajasthan v. Binani Cements Limited

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

a straight line method of depreciation. He further pointed out that proviso appended in Section 115JA by the Finance Act, 1997, was not available in asst. yr. 1989-90 vide which depreciation has to be calculated on the same … the case of S.H. Kelkar & Co. Ltd. v. Dy. CIT (1994) 49 TTJ (Mumbai) 262: (1992) 44 ITD 170 (Mumbai), in para 13 of … addition. He further submitted that in ITA Nos. 3692 and 3857/Bom/1994 in assessee's own case in asst. yr. 1990-91 such addition was deleted and the issue has been decided in favour of the assessee.Learned Departmental Representative on

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … production to new small-scale industries. Accordingly, Notification No. 27662-CTA-560/90-F dated August 16, 1990 was issued under Section 6 of the Orissa Sales Tax Act, 1947 … July 13, 1984 and January 21, 1986, the U.P. State Electricity Board in exercise of its powers under Section 49 of the Electricity Supply Act had promised to new industrial units seeking to establish industries in different parts

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

Government of India in the Ministry of Finance (Department of Revenue) No.19/90- Customs (N.T.), dated the 26th April, 1990, the Central Government appoints the officers mentioned in Column (2) of the Table below to the Commissioner of … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … Mar Poulose Athanasius [1955] 1 SCR 520 : 1954 SCC OnLine SC 49; Tinkari Sen v. Dulal Chandra Das, 1966 SCC OnLine Cal 103; Girdhari … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

State Vs. Bharat Chandra Roul

Court : Orissa

Subject : Criminal

Acts : Prevention of Corruption Act, 1988 - Sections 13, 13(1), 13(2) and 19(3); Orissa Special Courts Act, 1990 - Sections 8(3); Prevention of Corruption Act, 1939 - Sections 5(1); Evidence Act, 1872 - Sections 91 and 106; Prevention of Corruption (Amendment) Act, 1947; Income Tax Act, 1961 - Sections 60, 68 and 269; Registration Act, 1908 - Sections 17, 17(1), 31 and 49; Finance (No. 2) Act, 1965 - Sections 24(2) and 24(3); Transfer of Property Act, 1882 - Sections 51(1); Stamp Act, 1899 - Sections 29 and 29(2); Estate Duty Act, 1953 - Sections 8, 9 and 9(2); Probation of Offenders Act, 1958; Code of Criminal Procedure (CrPC) , 1973 - Sections 162 and 313; Orissa Government Servants' Conduct Rules, 1959 - Rule 21; Constitution of India

Reported in : 1995CriLJ2417

as to whether a voluntary disclosure under Section 24 (2) of the Finance (No. 2) Act, 1965, had to relate to income actually earned by … of offence punishable under Section 13(2) of the Act read with Section 8(3), of the Orissa Special Courts Act, 1990 (in short, the 'Special Act').2. Section 13, deals with various situations when a public servant can be said … Section 17, of the said Act, and the absence of registration makes the document inadmissible in evidence under Section 49, of the Registration Act in proof of the arrangement, and under Section 91, of the Evidence Act, no