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Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(4A), 80HHF, 80HHF(1), 80HHF(3) and 80HHF(5); Constitution of India (Forty-sixth Amendment) Act, 1982; Sales Tax Laws; Income Tax Rules - Rule 9A, 9A(7), 9B and 9B(6)

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

be substantially amended by the Finance (No 2) Act, 1991, which further came to be amended by the Finance Act, 1992, w e f 1st April, 1992 The Departmental circulars to explain the amendments made from time to time … dt 29th March, 1995, lifted from the order of the Tribunal, are reproduced hereinbelow for immediate reference The preamble of the agreement reads as under'Whereas the party of the first part have acquired the rights of the … 80HHC, or in the alternative, under Section 80-O of the IT Act, 1961 (hereinafter referred to as 'the Act' for short), in the assessment of

Krishna Udyog Vs. Union of India (Uoi) and anr.

Court : Punjab and Haryana

Subject : Customs

Acts : Customs Tariff Act, 1975; Foreign Trade (Development and Regulation) Act, 1992 - Sections 3 and 5; Customs Act, 1962 - Sections 11, 25 and 25(1); Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000

Reported in : 2007(207)ELT194(P& H)

was notified by the Central Government.9. Chapter 1 of the Policy contains preamble to the Policy and its objective which are as under:ObjectivesTrade is not … Republic of India) Rules, 2000 published with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 19/2000-Customs (N.T.), dated the Ist March, 200 that the goods in respect of which … export of goods out of the country is governed and controlled by the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter described as `the 1992 Act'). The relevant provisions thereof are extracted below:3. Powers to make provisions relating

Yousuf Andcompany, Rep. by Its Partner Vs. the Government Ofandhra Pra ...

Court : Andhra Pradesh

Subject : Land Acquisition

'Act 1 of 2000') amending Act 15 of 1992. It amended the preamble to the 1992 Act and also directed substitution of Sections 3 and … Supreme Court had an occasion to consider whether Section 129 (6) of the Customs Act, 1962 (introduced vide Finance Act, 2003) stipulating that on demitting office as member of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), … appeal was pending, the State of Andhra Pradesh enacted the Azamabad Industrial Area (Termination and Regulation of Leases) Act, 1992 (for short, 'Act 15 of 1992'). By virtue of operation of this Act, all the existing leases were

Pan Asia Advisors International Corporate Finance Minster House and An ...

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

Subject : MRTP

is difficult to accept above arguments advanced on behalf of appellants. 11. Preamble to the SEBI Act, 1992 provides that SEBI is established by Parliament … Bonds and Ordinary Shares (through Depository Receipts Mechanism) Scheme, 1993 (“the GDR Scheme”) issued by the Ministry of Finance, Government of India and the Master Circular on Foreign Investment issued by the RBI periodically. On the contrary, … Appellants from accessing the securities market for 10 years for the violation of Regulations 12A(a)-(c) of the SEBI Act, 1992 read with Regulations 3(c)-(d), and Regulations 4(1), 4(2)(c), 4(2)(e)-(f), 4(2)(k) and 4(2)(r) of the Securities and Exchange Board

G.V. Jayachandra Chowdary and ors. Vs. Government of Andhra Pradesh an ...

Court : Andhra Pradesh

Subject : ConstitutionTrusts and Societies

Acts : Constitution of India - Article 226; Andhra Pradesh Co-operative Societies Act, 1964 - Sections 12A, 12A(1), 12A(2), 12A(3) to 12A(8) and 12A(9) to 12A(13)

Reported in : 2004(3)ALD474; 2004(3)ALT417

be converted into grant; and (d) the Government should discuss with banks and arrange to provide working capital finance to the society on the pledge or mortgage of sugar and other assets without Government guarantee.Some resolutions passed … made by the Supreme Court in Indra Sawhney v. Union of India, 1992 Supp. (3) SCC 217, that a legislation can be struck down on … can be struck down on the ground of it being violative of preamble to the Constitution?21. We are constrained to address ourselves to these basic … In this second round of litigation the constitutional validity of Section 12-A of the Andhra Pradesh Co-operative Societies Act, 1964 (Act No. 7 of 1964) (for short 'the Act') as substituted by Act No. 16 of 2003 … round of litigation the constitutional validity of Section 12-A of the Andhra Pradesh Co-operative Societies Act, 1964

Asian Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)81ITD127(Delhi)

added by Finance (No. 2) Act, 1991, and that ambiguity was again cured by the legislature by subsequent Finance Act, 1994, which had provided the proportionate amount on which deduction can be claimed by tour operators, agents of … appears that assessment order purporting to be under Section 143(3) of the Act was framed on 23rd March, 1992, in which income was assessed at Rs. 47,74,667 under Section 115J of the Act. The CIT Delhi-III, New … interpretation of statutes. Usually, if not invariably, such an Act contains a preamble, and also the word 'declared' as well as the word "enacted". But … 1. This appeal of the assesses is directed against the order dt. 16th

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

1965), which came into force from 22nd day of Oct., 1965. The preamble of the Act of 1965 is as under:An Act to provide for … of a Zinc smelter near Udaipur for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken. Construction work had come to a … Court on 11.1.1984. According to the petitioner, the respondent Hindustan Zinc Limited, a company registered under the Companies Act, 1956, is Government of India Enterprise and is an instrumentality of the Union of India and the Union … The disinvestment process of company started in the year 199 1-92 and 1992-93 and as a result of which 24.08% of the equity was disin

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Subject : Land Acquisition

Reported in : (2000)118STC515Tribunal

additional excise duty on tobacco, following the report of the Taxation Enquiry Commission, constituted by the Ministry of Finance, Government of India, in April, 1953. Reference is made to Volume III, Chapter VIII of the report of … 1. This application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, enacted under Article 423-B of the Constitution of India, is a substitute for one under Article 226 … on the authority of Section 1(3) of the Luxury Tax Act. The preamble declares it to be--"An act to provide for the imposition of tax … from additional excise duty on cigarettes alone was Rs. 22.19 crores. In 1992-93, the same was to the tune of Rs. 69.47 crores and in

Vijay Harishchandra Patel Vs. Union of India (Uoi) and anr.

Court : Gujarat

Subject : Constitution

Acts : Right to Information Act (RTI); Wakf Act; Delimitation Act; National Commission for Minorities Act, 1992 - Sections 2; Constitution of India - Articles 14, 15, 15(1), 15(3), 16, 16(1), 17, 21, 25 to 30, 38, 39, 46, 51A, 51C and 253

Reported in : (2009)3GLR2153

Shahari Rojgar Yojana and the Sampurna Grameen Rozgar Yojana etc. and to strengthen the National Minorities Development & Finance Corporation by providing greater equity support to enable it to fully achieve its objectives. Further, in the recruitment … programme would be eligible sections among the minorities notified under Section 2(c) of the National Commission for Minorities Act, 1992 viz. Muslims, Christians, Sikhs, Buddhists and Zoroastrians (Parsis). 15-Point Programme was envisaged for welfare of the minorities and … available to all. Right to social and economic justice envisaged in the Preamble and elongated in the Fundamental Rights and Directive Principles of the Constitution … of Parliament on 25-2-2005, had announced that 'the Government would recast the 15-Point Programme for planning, formulating and implementing specific interventions, policies and programmes for

Citizen'S Association for Democracy , Equality, Tranquility and Secula ...

Court : Kerala

defined the term 'minority'. But, the Government of India introduced an enactment by name National Commission for Minorities Act, 1992 and even in the said Act, instead of defining minority, certain religious communities were included in the list … true intention of the framers of the Constitution, a reference to the preamble of the Constitution would only be appropriate, which reads thus:“WE, THE PEOPLE … W.P.(C) No. 14017/2021 :1: 'CR”IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE THE … folder, and as an attempt to substantiate the same, petitioner has set out the details of various self financing and other colleges and educational institutions in the State of Kerala owned and managed by the minority communities.