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Gallagher (Valuation Officer) (Respondent) Vs. Church of Jesus Christ ...

Court : House of Lords

Subject : MRTP

characteristics described in paragraph 11 of Schedule 5 to the Local Government Finance Act 1988, as amended by section 104 and para 3 in Part 1 of Schedule 10 to the Local Government Finance Act 1992. 24. The … purposes (paragraph 2(a), added by the 1988 Act) and office purposes (paragraph 2(b), added by the Local Government Finance Act 1992). So the current legislation is not the same as the statute which was construed in Henning’s case. But

Hmt Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1997)57TTJ(Bang.)39

of opening WDV is not permissible. The appellant claims that the statute was introduced w.e.f. 1984-85 by the Finance Act, 1983, which came into effect from 1st April, 1984, which meant that initial depreciation admissible for assessment years … favour of Revenue and against the assessee by the judgment of the Karnataka High Court dt. 13th April, 1992 in ITRC Nos.104 and 105 of 1987 in the assessees own case for asst. yr. 1981-82.Following the said … the asst. yr. 1983-84 or any earlier assessment year. These wordings of section in no way can be interpreted to imply that the provisions are

U.P. State Bridge Corpn. Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2003)79TTJLuck814

Finance Act of the relevant year, (c) the amount of income-tax, if any, payable by the company under Section 104 of the IT Act. Explanation: In relation to the assessment year commencing on the 1st day of April, … income-tax to which the company may be entitled under the provisions of the said Act or the annual Finance Act, and after excluding from such amount-- (a) the amount of income-tax, if any, payable by the company in … the Companies (Profits) Surtax Act, 1964, vide his order dt. 15th Sept., 1992. The method of computation of chargeable profits was challenged before the CIT(A)

U.P. State Bridge Corpn. Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2003)84ITD452Luck

Finance Act of the relevant year; (c) the amount of income-tax, if any, payable by the company under section 104 of the Income Tax Act.: In relation to the assessment year commencing on the 1-4-1964 the reference in … tax to which the company may be entitled under the provisions of the said Act or the annual Finance Act, and after excluding from such amount (a) the amount of income tax, if any, payable by the company

income Tax Officer Vs. D. M. Enterprises

Court : Delhi

Subject : Direct Taxation

Reported in : (1998)61TTJ(Del)423

of the Act.5. The learned Departmental Representative submitted that the provisions of section 184(1) as inserted by the Finance Act, 1992 with effective from 1-4-1993, clearly provide that a firm shall be assessed as a firm if the partnership … accordingly.'7.2 The provision of section 185 provides that where a firm does not comply with the provision of section 104 for any assessment year, the firm shall be assessed for that assessment year in the same manner as

Secretary of State for Communities and Local Government and Another (R ...

Court : UK Supreme Court

Subject : Land Acquisition

for the payment of council tax for the period 2002-2006, contrary to section 6 of the Local Government Finance Act 1992, and he failed to comply with a number of the requirements of the Building Regulations (SI 2000/2531) with … development certificate, the Secretary of State in December 2010 published the Localism Bill which, if enacted, will by section 104 amend the 1990 Act by inserting three new subsections (171BA, 171BB, and 171BC) expressly to deal with issues

Union Of India Vs. Bharat Forge Limited

Court : Supreme Court of India

Subject : MRTP

and on the concerned officer or jurisdictional officer in respect of the applicant. Section 103(1A) inserted by the Finance Act, 2019, amplifies the scope of advance ruling, as provided therein. An advance ruling can become void in certain … trade. Today India has dismantled licence raj. The economic reforms introduced after 1992 have brought in the concept of “globalisation”. 29 Decisions or acts which … can become void in certain circumstances, which includes fraud or suppression of material or misrepresentation of facts (see Section 104). Section 105 provides for the powers of the Civil Court under the CPC in respect of discovery and

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

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 … V. Natarajan vs. SEBI (Order dated June 29, 2011 in Appeal no. 104 of 2011) wherein it was held: “… we are satisfied that the … trade practice in securities ….” 17. I note that the provisions of section 12A(a)-(c) of the SEBI Act read with regulations 3(c)-(d) of the PFUTP

Kiran Corpn. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)98ITD119(Ahd.)

under Section 36(1)(vii) would be treated as complied with.However, Explanation has been inserted below Section 36(1)(vii) by the Finance Act, 2001 with effect from 1-4-1989 which provides that any provision for bad and doubtful debt would not qualify … also been furnished during the hearing by the assessee in a separate paper book from pages 1 to 104. The assessee explained before the Assessing Officer that the quantity accounts have been maintained for each quality of

Fairdeal Trading Co. and ors. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 206C and 206C(1)

Reported in : (1993)112CTR(P& H)17; [1993]204ITR645(P& H)

sale.2. According to Section 206C of the Income-tax Act, 1961 (hereinafter called 'the Act'), as substituted by the Finance Act, 1992, with effect from April 1, 1992, every person who is a seller (like the distilleries) is required to … order. Thus the contention that against an order passed by a Single Judge in an appeal filed under Section 104 C.P.C., a further appeal lies to a Division Bench cannot be accepted. The newly incorporated Section 100A in