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Bank of America Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2001)78ITD1(Mum.)

income-tax) of this Act in respect of the total income of the previous year of every person. The Finance Act, 1992, Finance Act, 1993 and the Finance Act, 1994 provide for levy of tax in the case of companies … case of Application No. P-16 of 1998, In re [1999] 236 ITR 103 and relied upon by the CIT is distinguishable on facts. Similarly, the … States. It had filed the returns of income for assessment years 1992-93 to 1994-95 in India. Assessments under Section 143(3) had been completed for the said assessment years. In the case of domestic companies, the rate of

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax … (d) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), and such instrument is utilised under this Act, where duty relatable to such utilisation of … and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; … [2025] 2 S.C.R.  1341Radhika Agarwal v. Union of India and OthersNos. 1031 and 1107 of 2021, W.P. (Crl.) No. 144 of 2021, W.P. (Crl.)

Sahara India Savings and Investment Corporation. Ltd. Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]79ITD56(NULL)

need to amend the law and insert sub-clause (va) in section 2(5B) of the Interest Tax Act by Finance Act, 1992 w.e.f. 1-4-1993 to include a Residuary Non-Banking Company even the explanatory memorandum as stated above to bring out … Dy. CIT (1998). It is an order of the Bangalore Bench of the Tribunal in 60 TTJ (Bang.) 103. The Bangalore Tribunal held as follows:'In the definition of interest in the Interest Tax Act, 1991, Interest on

Mamatha Motels Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2003)84ITD582(Coch.)

on the death of any of its partners.There was a proviso to Section 187, which was omitted by Finance Act, 1992 w.e.f. 1-4-1993 which read as under : (i) the income of the previous year shall, for the purposes … decision of the Hon'ble Kerala High Court in the case of Malayil Bankers v. Asstt.CIT [1999] 236-ITR-869 : 103 Taxman 117 and the decision of the Gujarat High Court in the case of Khandubhai Vasanji Desaiv. Dy.

S. Chakravorty Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : MRTP

Reported in : (2001)(129)ELT797Tri(Mum.)bai

officers that, notwithstanding the amendments made to Section 11A (of the Central Excise Act, 1944) made by the Finance Act, 1992, only the Collector of Central Excise is to issue notices where allegations of fraud, etc. are made whether

Hm Treasury Vs. Ahmed and Others

Court : UK Supreme Court

Subject : Land Acquisition

the Security Council had decided that all States shall, among various other measures “ "(d) Prevent those who finance, plan, facilitate or commit terrorist acts from using their respective territories for those purposes against other States or … over obligations arising under any other international agreement (Orders of 14 April 1992 (provisional measures), Questions of Interpretation and Application of the 1971 Montreal Convention … of miscellaneous provisions in Chapter XVI is article 103, with which the complementary provision in article 25 … had reasonable grounds for suspecting that he was, or might be, a person who facilitated the commission of acts of terrorism. He was also told that, in light of the sensitive nature of the information on which … power to make Orders in Council which was conferred on them by section 1 of the United Nations Act 1946 ("the 1946 Act"). In each

Food Corporation of India, Alleppey Vs. Alleppey Municipality and ors.

Court : Kerala

Subject : Municipal Tax

Acts : Kerala Municipal Corporations Act, 1961 - Sections 2(26), 99, 101, 103, 103(5), 368 and 413; Constitution of India - Articles 73 and 285(1); Contract Act, 1872 - Sections 70

Reported in : AIR1996Ker241

which are due to be paid to the local bodies which are weaker bodies in the matter of finance, should not even take their legitimate taxes to which they are entitled.' The nature of the discussion in … the bills and notices referred to above.3. In O.P. No. 5356 of 1992 filed against the Corporation of Calicut, the FCI has prayed for a … the properties exempted from levy of tax by virtue of Article 285(1) of the Constitution. Sub-Section (5) of Section 103 of the Kerala Municipal Corporations Act reads thus:'(5) Notwithstanding anything contained in this Act or any other law,

The Maharashtra State Cooperative Bank Limited Through Its Chief Offic ...

Court : Mumbai

Subject : SICA

Acts : Maharashtra Cooperative Societies Act, 1960 - Sections 73G, 79A, 91, 101, 102, 102(1), 102(2), 103, 103(4), 104, 105, 105(1), 107, 154 and 246(1); Securatization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - Sections 2(1), 2(2), 13, 13(2), 13(4), 13(9), 13(13), 17(2), 31, 31B, 34, 35 and 37; Banking Regulation Act, 1949 - Sections 2(1) and 5; Registration Act, 1908 - Sections 47; Transfer of Properties Act - Sections 59; Specific Reliefs Act - Sections 20; Indian Contract Act, 1872 - Sections 172 and 176; Sale of Goods Act, 1930; Industrial Disputes Act, 1947 - Sections 33; Companies Act, 1956 - Sections 3, 529A and 529(1); Securities and Exchange Board of India Act, 1992; Securities Contracts (Regulation) Act, 1956; Debt Recovery Act; Guj

Reported in : 2008(4)BomCR719

wrote to the Prime Minister, Union Minister for Agriculture and also Union Finance Minister, for grant of revival package to the sick sugar factories in … of 1956), the Securities Contracts (Regulation) Act, 1956 (42 of 1956), the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993) … 105(1)(c) of the MCS Act, the same reads thus; 105. Powers of the Liquidator.(1) The Liquidator appointed under Section 103 shall have power, subject to the rules and the general supervision, control and directions of the Registrar:(a) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2003)86ITD135(Kol.)

was issued by the CBDT to explain the substance of the provisions relating to direct taxes in the Finance Act, 1986. The learned authorised representative is also silent about the observation of the AO that this type of … 196 ITR 610 (Cal) and CIT v. Alembic Glass Industries Ltd. (1976) 103 ITR 715 (Guj).2. The AO while examining the claim of the assessee … of companies of the Chitalias in USA and M/s ITC Global Holding (P) Ltd. during the financial years 1992-93, 1993-94 and 1994-95 the assessee-company use to (sic-extend) credit to these companies for 120 to 180 days and … the AO in rejecting the appellant's claim for being allowed deduction under Section 36(1)(iii) of IT Act, 1961, while computing the income chargeable under the

Riddhisiddhi Bullions Limited and Others Vs. Union of India, through C ...

Court : Mumbai

Subject : Education

23. On or about 27th September, 2013, the Directorate General of Export Promotion, Department of Revenue, Ministry of Finance issued instructions inter alia clarifying that gold imported between 22nd July, 2013 and 14th August, 2013, if pending … is also granted every year to the petitioners by the authorities under the Foreign Trade (Development and Regulation) Act, 1992 (for short âAct of 1992â?). All this enables the petitioners to import precious metals in terms of paragraph … Director General. This is a finding rendered in the peculiar factual background. 103. The attempt to rely upon a Division Bench judgment, namely, in Writ … for prohibiting, restricting or otherwise regulating the import or export of goods. Section 5 of the Act permits Central Government to formulate and notify Foreign