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Arunachal Forests Products Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944; Finance Act, 1990; Finance Act, 1992

petitions except the six referred to in paragraph 2 supra.6. The 1985 Act was further amended by the Finance Act, 1992. Note 5 of Chapter 44 was amended substituting the words 'glued or otherwise joined together' for the words … that 4410.90 was applicable. This dispute arises in these writ petitions except the six referred to in paragraph 2 supra.6. The 1985 Act was further amended by the Finance Act, 1992. Note 5 of Chapter 44 was

Tata Cellular Vs. Union of India

Court : Supreme Court of India

Subject : ContractConstitution

Acts : Constitution of India - Articles 14, 136 and 226; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; R.S.C. - Order 59, Rule 3(2)

Reported in : AIR1996SC11; [1994]Supp2SCR122

that Bharti Cellular, Modi Telecom and Mobile Telecom did not fulfill the conditions provided in Clause 2.4.7 of Chapter II of the financial bid which requires that foreign exchange requirement be met by foreign collaborator. With regard to … one of the parameter is the experience of foreign operating partner. In the case of Bharti Cellular, SFR Finance Company has no experience. Talkland's sole function is service. Therefore, its experience should not have been added. In … Telecommunication Limited3. Mobile Telecom Services4. Indian Telecom Limited6. Between 19th of May, 1992 and 27 of May, 1992 the recommendations were submitted to the Telecom … exercise all powers of Telecom Authority under Section 3 of the Telegraph Act. The Minister approved the issue of financial bids with modification to the

Mr. Bhupendra Kumar Bhaumik Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Articles 14, 226 and 246; Income Tax Act, 1961 - Sections 45, 54E, 54E(1), 54E(1C), 269SS and 276DD ; Finance Act, 1992; Central Excise and Salt Act, 1944

Reported in : (2003)179CTR(Del)530

1C of Section 54E of the Income Tax Act, 1961 (for short the Act), as introduced by the Finance Act, 1992, praying that the words and figures '29th day of February, 1992' in the said Section be struck down … application in the facts of the present case.13. The scope and effect of amendment in various sections in Chapter IV Part E of the Act relating to taxation of capital gains including the amendments of Section 45

Commissioner of Income-tax Vs. Kerala Financial Corporation Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : [1993]202ITR186(Ker)

v. CIT [1988] 174 ITR 206 besides with reference to the Statement of Objects and Reasons to the Finance Act, 1985. So far as the first ground is concerned, viz., that the decision of the Cambay Electric Supply … the deduction is to be 40% of the total income before making any deduction under Section 36(1)(viii) and Chapter VI-A. The inference attempted to be drawn is that the law was otherwise till April 1, 1985, when … (subsequently reported in CIT v. Kerala State Industrial Development Corporation Ltd. (No. 2) : [1990]182ITR67(Ker) ). The decision in the first of these cases, namely,

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

loans by the banks.In order to overcome the above difficulties, it was felt necessary to amend the Act.13. Chapter II of the Act of 1974 prescribes rights of agriculturists to alienate land/interest in land in favour of banks … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks

Bhupendra Kumar Bhaumik Vs. Union of India

Court : Delhi

Subject : Direct Taxation

Reported in : [2002]125TAXMAN886(Delhi)

section 54E of the Income Tax Act, 1961 (hereinafter referred to as the Act), as introduced by the Finance Act, 1992, praying that the words and figures '29th day of February, 1992' in the said section be struck down … application in the facts of the present case.13. The scope and effect of amendment in various sections in Chapter IV Part E of the Act relating to taxation of capital gains including the amendments of sections 45 … entered into two agreements to sell with respect to his plot No. 2, Sirifort Road, New Delhi, sometimes in early 1992 in favor of two

Shri M.U. Joshi Vs. the Tax Recovery Officer,

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(3) and 245I; Finance Act, 1992; Income Tax Rules - Rules 57, 58, 63(1), 68B, 68B(1) and 68B(2)

Reported in : 2005(6)BomCR17; (2005)199CTR(Bom)249; [2006]281ITR289(Bom); 2006(1)MhLj95

liable to be vacated. 10. Rule 68B was introduced in the Second Schedule to the I.T. Act by Finance Act, 1992 specifically with a view to prescribe time limit of three years for sale of attached immovable properties. Proviso … the provisions of section 245-I or, as the case may be, final in terms of the provisions of Chapter XX. Provided that where the immovable property is required to be re-sold due to the amount of highest … sale is a valid sale is the question raised in this petition. 2. The petitioner at the relevant time was a partner of M/s. Joychem

Sebi Vs. Mahindra Holdings and Finance

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

been shown as group in the last published Annual Report of the target company, subject to compliance with Chapter II by the transferor and the transferee.7.0 I have noted that the Acquirer is a subsidiary company of the … 1.0 Mahindra Holdings & Finance Limited (hereinafter referred to as the `Acquirer') proposes to acquire 1,52,41,885 equity … conferred upon me under sub section (3) of Section 4 of the Securities and Exchange Board of India Act 1992 read with sub regulation (6) of regulation 4 of the Regulations for the reasons recorded hereinabove, I hereby

Parakh Foods Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1998)64ITD396(Pune.)

as the Budget Speech of Finance Minister in the Parliament and Explanatory Notes on the Finance Bill and Finance Act, 1985. His first contention was that the intention of the Legislature is to assess only undisclosed income as … carried on by the assessee were the same business for the purpose of section 24(2) of Indian Income-tax Act, 1992. Those cases proceeded on the basis that different businesses were admittedly carried on by the assessee and there … them have also argued at length on the scope of provisions of Chapter XIV-B. First of all, we will dispose of the legal contentions raised … in dispute.87. We would also like to observe about the Accounting Standard II on which reliance was placed by the assessee's counsel Mr. Khandelwal. On

Punjab State Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2007)292ITR268(Chd.)

gross amount of such dividends.15. It may be pertinent to mention that Section 80M was omitted by the Finance Act, 1997 (26 of 1997) w.e.f. 1st April, 1998 in consequence of insertion of Section 10(33) of the IT … in respect of the income out of which deduction is permissible under Chapter VI-A of the IT Act, 1961.6. Relying upon the decision of the … to the dividend income before allowing deduction under Section 36(l)(viii) of the II' Act; in this regard, reference was made to the assessment records. It … 1. In this case, the Chandigarh Bench of the Tribunal for asst. yrs.1990-91 to 1992-93 in ITA No. 1333/Chd/1994, ITA Nos. 944 and 1591/Chd/1995 vide order dt. 22 Nov., 1996 held that deduction