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P.H. Hamid Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 36, 36(1), 41, 41(1), 41(2), 54E and 256(1); Income Tax Act, 1922 - Sections 2(7), 2(31), 3 and 10(2); Indian Partnership Act, 1932 - Sections 14 and 15; Finance Act, 1992 - Sections 41(1)

Reported in : (2005)198CTR(Bom)441; [2005]278ITR112(Bom)

of revenue and undue enrichment to the assessee, Sub-section (1) of Section 41 has been substituted by the Finance Act, 1992, so as to bring to tax the amount or benefit, as the case may be. In cases where … of procedure. It is also true that the firm's property is recognised in more than one way (Sections 14 and 15 of the Partnership Act) but only as that which is 'joint estate' of all the partners

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 … Minister. The Finance Bill, 1992 was passed by the Parliament which received the assent of the President on 14th May, 1992. In the said Finance Act, Sub-section IC was inserted after Sub-section 1B of Section 54E of

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 12(3), 18, 18(2) and 18AA(2); Central Sales Tax Act, 1956 - Sections 8(5) and 9(2); Finance Act, 2000 - Sections 9; Karnataka Sales Tax (Amendment) Act, 1992; Constitution of India - Articles 14, 19(1), 226 and 227

Reported in : [2006]146STC513(Kar)

stated in the 'Notes on clauses' that, the amendments would take effect from the date on which the Finance Act, 2000 receives the assent of the President. The said amendment Act received the assent of the President of … tax in contravention of Section 18 at any time before the commencement of the Karnataka Sales Tax (Amendment) Act, 1992, the provisions of Sub-sections (3) and (4) shall apply to such amount collected.It is crystal clear from clause … The petitioner, assailing the legality and validity of the order dated December 14, 1999 passed for the assessment year 1996-97 Under Section 18-AA(2)(ii) of the

Commissioner of Income Tax, Ludhiana, Etc.Etc. Vs. Shri Om Prakash, Et ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64(1) and 263; Indian Income-tax Act, 1922 - Sections 16(3) and 35; Constitution of India - Articles 14, 19(1) and 226; Gift-tax Act - Sections 4; Wealth-tax Act - Sections 4; Finance Act, 1979 - Sections 64; Taxation Laws (Amendment) Act, 1975; Finance Act, 1992; Finance (No.2) Act, 1971;

Reported in : 1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346

which such individual is a partner' in Clause (iii) corresponding to Clause (ii) until they were deleted by Finance Act, 1992 w.e.f. April 1, 1993 and insertion of Sub-section (1A) - with which aspects we are not concerned herein. … the Act. Inasmuch as the validity of the provision was questioned on the ground of violation of Article 14, the learned Judge examined the principles underlying the said Article and held that the provision which included the

Government of A.P. and ors. Vs. N.V. Choudary and anr.

Court : Andhra Pradesh

Subject : Arbitration

Acts : Arbitration Act, 1940 - Sections 8 and 20; Contract Act, 1872 - Sections 29; Constitution of India - Articles 14, 21 and 141

Reported in : 1993(3)ALT391

1.00 lakh and above, the panel shall consist of (1) Chief Engineer (R & B); (2) Deputy Secretary, Finance; and (3) Director of Accounts, Pochampad Project. Plaintiff-contractor claiming that the defendants never co-operated with him for completing … un-reported Judgment of the Supreme. Court in Civil Appeal No. 144 of 1992 dated 14-1-1992 in support of his contention that the Judgments of this … and three Civil Revision Petitions arise out of suits filed under Sections 8 and 20 of the Arbitration Act, 1940.2. Plaintiff is the respondent in all these matters. Defendants are the appellants in all the appeals and … Appeals and three Civil Revision Petitions arise out of suits filed under Sections 8 and 20 of the Arbitration Act, 1940.2. Plaintiff is the respondent

Sri Bidyut Kumar Sett Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)92ITD148(Kol.)

initiation of assessment proceedings. Section 253(6), as it stood upto 31^st May, 1992, prior to its amendment by Finance Act, 1992, provided that the memorandum of appeal in Form No. 36 was to be accompanied by the specified amount … of the I.T.Act?" The assessee filed an appeal to the Tribunal against the order of the CIT(Appeals) of 14.2.2003. The appeal was against the levy of penalty of Rs. 9,990 levied Under Section 271(1)(c). The appeal was

Deva Asir Vs. The Secretary to Government, School Education Department ...

Court : Chennai Madurai

Subject : Education

up by an outsourcing method. 4. This order is issued with concurrence under UO Note No.1430/FS/P/O dt/27.04.2007 of Finance Department. True Copy Sd.M.Kutralingam Secretary to Government. 13.2. G.O.Ms.No.203, School Education (D1) Department, dated 23.07.2010, is usefully extracted … policy decision not to give aid to the Private Schools that are established after 1991-1992, by unfortunately inserting Section 14-A in the Tamil Nadu Recognised Private Schools (Regulation) Act, 1973. 4.4. Hence, unfortunately, these private unaided educational institutions

S.K. Bhattacharya and Another Vs. Union of India and Others

Court : Delhi

Subject : Company

Acts : Companies Act, 1956 - Sections 234(5), 247, 250, 303, 303(1) and (2), 306, 397, 398, 399 and 609

Reported in : [1998]91CompCas37(Delhi)

held at Calcutta wherein 10,000 equity shares of petitioner No. 2 company were allotted in favor of Malleswara Finance and Investment Company Pvt. Ltd., Bangalore. On June 10, 1992, R. S. Ahluwalia, one of the directors of … disposed of and some of which are stated to be still pending. 14. It is alleged that in C.P. No. 19 of 1992, which was … petition filed under article 226 of the Constitution of India the grievance of the petitioners is against the action of respondent No. 2 in having taken on record and registered on April 22, 23, 1992, the statutory … was filed before the Company Law Board by Bio-Foods Pvt. Ltd. under sections 397 and 398 of the Companies Act regarding the affairs, management and

All India Blue Star Employees Federation Vs. Union of India (Uoi) and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10 and 10(10C); Income Tax Rules, 1962 - Rule 2BA; Constitution of India - Articles 14, 21 and 226; ;Finance Act, 1987; Finance (Amendment) Act, 1992; Finance (Amendment) Act, 1993; Finance (Amendment) Act, 1994; Income Tax (Amendment) Rules, 1993

Reported in : [1998]234ITR155(Bom)

clause also to the employees of companies other than public sector companies, this clause was substituted by the Finance Act, 1992, with effect from April 1, 1993, by the following : '(10C) any amount received by an employee of … Income-tax Rules, 1962 (the 'Rules'), on the ground of violation of articles 14 and 21 of the Constitution of India. The petitioners also seek to … the employees of respondent No. 4-company, seeks to challenge the validity of the provisions of Clause (10C) of Section 10 of the Income-tax Act, 1961 (the 'Act'), and Rule 2BA of the Income-tax Rules, 1962 (the 'Rules'),

Varshney General Sales and anr. Vs. State of U.P. and ors.

Court : Allahabad

Subject : Sales Tax

Acts : Central Sales Tax Act or Additional Duties of Excise (Goods of Special Importance) Act, 1957; Constitution of India - Articles 14, 245, 246, 269(1), 286, 286(3), 301, 304 and 366(29A); Central Sales Tax Act, 1956 - Sections 14 and 15; Uttar Pradesh Tax on Luxuries (Second) Ordinance, 1994 Sections 2, 3, 4, 6, 6(6), 9 and 9(1); Uttar Pradesh Trade Tax Act, 1948; Standards of Weights and Measurement Package Rules, 1976; Tobacco Boards Act, 1975

Reported in : [2003]130STC202(All)

States. The distribution of the proceeds of the additional duties broadly follows the pattern recommended by the Second Finance Commission. Provision has been made that the States which levy a tax on the sale or purchase of … which has been declared to be goods of special importance under Article 286(3) of the Constitution read with Section 14 of the 1956 Act, inasmuch as Ordinance authorises a levy of tax on it up to a maximum