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Md. Musa Kazmi Vs. State of Bihar and ors.

Court : Patna

Subject : Service

service of the Intermediate Council.14. The writ petition accordingly stands allowed. No cost. (A) Bihar Intermediate Education Council Act, 1992, Section 27 - Bihar State Universities Act, 1976, Section 67 [as amended by Bihar State Universities (Amendment) Act, 1990] (Bihar … Jha, J.1. The controversy in this writ petition relates to the age of superannuation of the petitioner as Finance Officer of the Bihar Intermediate Council (called 'the Intermediate Council', in short). The background in which the controversy

The Commissioner of Wealth-tax Vs. Fagun Co. P. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 7(2), 7(3), 27(3) and 45; Finance Act, 1983 - Sections 3, 40 and 40(3); Income Tax Act - Sections 2, 32A and 32A(2; Finance Act, 1960 - Sections 13; Finance Act, 1992

Reported in : 2007(1)CTC13; (2006)205CTR(Mad)225; [2006]286ITR297(Mad); (2006)4MLJ836

40 of the Finance Act with effect from 01.04.1993. The said amendment was introduced by Finance Act of 1992. The purpose of introducing Section 40 of the Finance Act was explained by the then Finance Minister in … was also used in the assessee's business and therefore excluded from the operation of Section 40 of the Finance Act, 1983. The Tribunal also confirmed the order of the C.I.T.(A) on the reliefs granted by the C.I.T.(A), from … to as the 'Tribunal'), Madras, 'D' Bench referred the matter under Section 27(3) of the Wealth-tax Act, as per the direction of this Court in

Fusion Engineering Products Limited Vs. State of Bihar and ors.

Court : Patna

Subject : SicaSales Tax

towards payment of its sales tax dues, in purported exercise of powers under Section 27 of the Bihar Finance Act, 1981. CWJC No. 3221 of 1997 (R) relates to the period 1989-90 and the amount involved in Rs. … lacs. CWJC Nos. 3222 of 1997 (R) and 3216 of 1997 (R) relate to the periods 1991-92 and 1992-93 and the amounts involved are Rs. 12.5 lacs and Rs. 10 lacs, respectively.2. The ground on which the

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him … learned DR does not help the revenue. In that case the Apex Court ruled that the amendment of Section 27 by insertion of Clause (iii) simply declared the meaning of the word "owner" which was always there even

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Tax Laws (Amendment) Act, 1989, w.e.f. 01.04.1990; and further amended by the Finance (No.2) Act, 1991, w.r.e.f. 01.04.1990; Finance Act, 1992, w.r.e.f. 01.04.1990/w.e.f. 01.04.1992; and Finance Act, 2000, w.e.f. 1-4-2001. 24 Deletion of the expression “not involving the carrying … G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) 27. Section 2(15) - which had been amended last, in 198324, was again … 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008

Rashima Verma Vs. Securities and Exchange Board of India

Court : Delhi

Subject : Company

Acts : Securities and Exchange Board of India Act, 1992 - Sections 11B, 12(1B), 24, 24(1) and 27; Companies Act; Negotiable Instruments Act - Sections 141(1) and 141(2); Code of Criminal Procedure (CrPC) - Sections 204 and 482; Securities and Exchange Board of India (Collective Investment Schemes) Regulations, 1999 - Regulations 5(1), 68(1), 68(2), 73, 73(1) and 74

Reported in : [2009]95SCL1(Delhi)

the company, in view of the violation under Section 27 of the Securities and Exchange Board of India Act, 1992 (hereinafter referred to as 'SEBI Act') by the learned Additional Sessions Judge. M/s. Divyabhoomi Agro (I) Ltd. (hereinafter … DLT 361d. Anoop Jhalani v. State and Anr. 144 (2007) DLT 858e. P.S. Srinivasan and Ors. v. VLS Finance Ltd. Crl. M.C. 7423-25/2006 7423-25/2006 , 7430-32/2006 7430-32/2006 , 735-37/2006, 7458-60/2006 7458-60/2006 (Unreported dated 28.3.2008)8. Learned Counsel for

Yogesh Chandra Joshi Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Service

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 27

Reported in : AIR1998SC3239; JT1998(5)SC197; 1998(5)SCALE131; (1998)7SCC50; [1998]Supp1SCR371; (1998)3UPLBEC1780

the ground that the post of Finance Officer not having been created in consonance with the provisions of Section 27 of the U.P. Water Supply and Sewerage Act, 1975 (hereinafter referred to as the Act) inasmuch as prior

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … order of the Commissioner (Appeals) for the financial years 1989-90 to 1994-95 confirming the penalties levied under section 271C of the Income Tax Act, 1961. Since the facts are common, these appeals have been heard together and

Jerome (Appellant) Vs. Kelly (Her Majesty's Inspector of Taxes (Respon ...

Court : House of Lords

Subject : Land Acquisition

of the Capital Gains Tax Act 1979 ("the 1979 Act"), since replaced by the Taxation of Chargeable Gains Act 1992 ("the 1992 Act"). The provision of central importance is section 27 (1) of the 1979 Act (now section … trusts has been part of the architecture of the capital gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, being derived from

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … the legislature." (Emphasis supplied) 50. In Francis Bennion Statutory Interpretation, (second edition) 1992, page 105, the learned author says "Declaratory Acts - A declaratory Act … Pvt. Ltd. and Ors. (1997) 5SCC 482, had an occasion to consider as to whether the amendment to Section 27 of the Income Tax Act was declaratory or clarificatory in nature or not. Prior to said amendment being