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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 … :Plywood, Block Board (including flush doors), Thirty per cent Lamin Board, Batten Board, hard or soft wall ad valorem. boards or insulating board and veneered panels, whether or not containing any material other than wood : cellular

ishar Dass Sahni and Sons Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

80J(6A), for deciding the question whether a statute is mandatory or directory. It was stressed that by the Finance Act, 1992, a totally new scheme and procedure for assessment of firms were introduced for the first time from asst. … scheme of assessment of firms from asst. yr.1993-94. The provision that existed before this amendment were contained in Chapter XVI captioned as "special provisions applicable to firms". These were divided under three sub-heads - A. Assessment of … along with the return of income by itself, could not constitute a valid ground for making an assessment in the status of AOP though undisputedly,

Securities and Exchange Board of India Vs. Pan Asia Advisors Ltd. and ...

Court : Supreme Court of India

Subject : Land Acquisition

market abuse, which states that “market abuse” means any activity prohibited under Chapter VA of the SEBI Act, 1992. By making reference to the said … respondent, it is stated that the said respondent’s name has been changed and is now known as Global Finance & Capital Limited, having its office International Corporate House, Monster House, 42 Mincing Lane, London and represented by … arises in this appeal relates to the jurisdiction of SEBI under the Securities and Exchange Board of India Act, 1992, (in short “SEBI Act, 1992”) to initiate proceedings against the respondents as Lead Managers to the Global Depository … CIVIL APPEAL NO.10560 of 2013 Securities and Exchange Board of India ...Appellant VERSUS Pan Asia Advisors Ltd. & Anr. …Respondents JUDGMENT Fakkir Mohamed Ibrahim Kalifulla,

Sanjay Khetan Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Subject : Direct TaxationProperty

Acts : Income Tax Act, 1961 - Schedule II - Rule 68B; Constitution of India - Article 226; Finance Act, 1992 - Sections 245I

Reported in : (2004)188CTR(All)361; [2004]266ITR453(All)

Rule 68B of the Second Schedule to the Income-tax Act, 1961. Rule 68B which was inserted by the Finance Act, 1992, with effect from June 1, 1992, states :'Time-limit for sale of attached immovable property.--(1) No sale of immovable … giving rise to the demand of tax, interest, fine and penalty and other sums have become final under Chapter XX of the Income-tax Act. A true copy of the attachment order dated March 21, 1979, is annexure … 1997, published in the Hindi newspaper Rashtriya Sahara dated March 28, 1997, vide annexure 13 to the writ petition, and to quash the recovery proceedings

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

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

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 … Bench of this Court for reconsideration of the judgment given in Asuram v. Tehsildar, Sanchore reported in AIR 2000 Rajasthan 345.2. To understand the issue … 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 … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

be understood in its normal sense by applying the dictionary meaning. 10. We have examined the evolution of Chapter V of the Finance Act, 1994, which embodies the law relating to service tax and find substance in the … liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … a stock-broker in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992); Taxable Service 65(16)(a) to an investor, by a stock-broker in connection with the sale or

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 … 226 of the Constitution of India, the petitioner has challenged the constitutional validity of Sub-section 1C of Section 54E of the Income Tax Act, 1961

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 … 226 of the Constitution of India the petitioner has challenged the constitutional validity of sub-section 1C of section 54E of the Income Tax Act, 1961

Prabhakar Dattatraya Gune and Others Vs. Vishnukant Bapurao Urankar an ...

Court : Mumbai

Subject : Land Acquisition

under the MPID Act, 1999), Pune on the ground that he was the Director of Kirloskar Investment and Finance Ltd. (for short “KIFL”) which was a Non Banking Financial Company (for short “NBFC”) regulated and controlled under … the guidelines given, and regulations made, by the SEBI, established under the Securities and Exchange Board of India Act, 1992 (15 of 1992); (ii) amounts contributed as capital by partners of a firm; (iii) amounts received from a … a Non Banking Financial Company (for short “NBFC”) regulated and controlled under Chapter IIIB of the Reserve Bank of India Act 1934 and the same … the Honourable Supreme Court reported in (2011) 3 SCC 793 (K.K. Baskaran v/s State represented by its Secretary, Tamil Nadu and others) overruling that of