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Commissioner of Income Tax, Kanpur Vs. Sahara India Savings and Invest ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2(5), 2(5A), 2(5B), 2(7), 5 and 6; Companies Act, 1956 - Sections 4A and 620A; Banking Regulation Act, 1949 - Sections 51; State Financial Corporation Act, 1951 - Sections 3, 3A and 46; Reserve Bank of India Act, 1934 - Sections 42(1B), 45(1), 45J, 45K and 45K(4); Income Tax Act - Sections 43D; Finance Act, 1992

Reported in : (2009)227CTR(SC)425; [2010]321ITR371(SC); 2009(14)SCALE188; [2010]186TAXMAN19(SC)

under 'miscellaneous finance company' in terms of Section 2(5B)(vi) of the 1974 Act. According to the Department, this Finance Act, 1992 operated prospectively and that too w.e.f. 1.4.1993. According to the Department, during the Assessment Year 1992- 93, respondent … of 1956);(iii) a State Financial Corporation established under Section 3 or Section 3A or an institution notified under Section 46 of the State Financial Corporation Act, 1951 (63 of 1951); and(iv) any other financial company.(5B) 'financial company' means

State Bank of India Staff Co-operative Society Ltd. Vs. Income-tax Off ...

Court : Chennai

Subject : Direct Taxation

Reported in : (1998)144CTR(Mad)240

of banking not being a co-operative society providing credit facilities to farmers or village artisans (omitted by the Finance Act, 1992, w.e.f. 1st April, 1993).(ii) a public financial institution as defined in s. 4A of the Companies Act, 1956 … under s. 3 or s. 3A or an institution notified under s. 46 of the State Financial Corporations Act, 1951 (63 of 1951); and(iv) any … itself only to the common issues.17. In terms of sub-s. (2) of s. 4 which is the charging section in respect of credit institutions other than the scheduled banks, interest shall be charged on every credit institution

State Bank of India Staff Co-operative Society Ltd. and Others Vs. Inc ...

Court : Chennai

Subject : Company

Acts : Interest-Tax Act, 1974 Sections 2(5A); Constitution of India - Article 226

Reported in : [1998]233ITR104(Mad)

banking not being a co-operative society providing credit facilities to farmers or village artisans' - omitted by the Finance Act, 1992, with effect from April 1, 1993. (ii) a public financial institution as defined in section 4A of the … 1956); (iii) a State financial corporation established under section 3 or section 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (63 of 1951); and (iv) any other financial company.' 19. This

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; … 338; Ramesh Chandra Mehta v. State of West Bengal [1969] 2 SCR 461; Illias v. Collector of Customs [1969] 2 SCR 613; Tofan Singh v.

Prof. V.S.S. Sastry Vs. the Ministry of Human Resource Development, Go ...

Court : Andhra Pradesh

Subject : Constitution

Acts : English and Foreign Languages University Act, 2006 - Sections 2, 3(2), 3(3), 4, 6, 9, 10, 11, 12(1), 12(2), 13, 13A, 21, 29(1), 46 and 47; Hyderabad Societies Registration Act, 1350 Fasli; University Grants Commission Act, 1956 - Sections 3, 3(1) and 3(3); Rajiv Gandhi University Act, 2006; General Clauses Act, 1897 - Sections 3, 4 and 22; Osmania University Act, 1959; Osmania University (Amendment) Act, 1966; Preventive Detention Act, 1950; Preventive Detention (Amendment) Act 1952; Preventive Detention (Second Amendment) Act, 1952; Rajasthan General Clauses Act, 1955 - Sections 24; Rajasthan Service Rules, 1951 - Rule 56; Constitution of India - Articles 14, 16, 19, 19(1), 21 and 371(E)

Reported in : 2008(4)ALD315; 2008(4)ALT240

Central Government to represent the Ministry of Education; Nominee of the Central Government to represent the Ministry of Finance; Representative of the Central Advisory Board of Education nominated by the Central Government; Vice-Chancellor of Osmania University, Hyderabad … ORDERC.V. Nagarjuna Reddy, J.1. In this Writ Petition, the petitioner sought for invalidation of Section 46(a) of the English and Foreign Languages University Act, 2006 (for short 'the Act') as being arbitrary, illegal and

Bari Doab Bank Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Company

Acts : Companies Act, 1956 - Sections 58A, 235, 391, 392, 433, 434 and 583; Banking Regulation Act, 1949 - Sections 45(2); Constitution of India - Article 226

Reported in : AIR1998Delhi95; [1997]89CompCas438(Delhi)

3 is concerned, about 10 months back, one Mr. Vakil allegedly of Vatsa International Ltd. - a non-banking finance company - supposed to be based at Bombay, called upon the ex-director of the petitioner-bank, namely, Mr. Janak … the Act. However, in the extraordinary general meeting held on May 2, 1992, the petitioner-bank had rescinded its earlier resolution regarding conversion into a non-banking … and is a small-scale bank having only one branch. The provisions of section 11(3) of the Banking Regulation Act, 1949 (hereinafter referred to as 'the Act'), are cited in the petition to reiterate that the bank is … 30-9-95 31-3-96----------------------------------------------------------------------Total deposits 97.88 122.76 139.23 153.95 166.81 179.84(Rs. in lakhs)Total advances 46.50 49.88 55.10 83.06 78.88 73.95(Rs. in lakhs) Total priority 32.37 29.61 37.08

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

the B shares; on the deceased's death they became 6% non-participating preference shares. This device was blocked by section 46 of the Finance Act 1940, but until then it avoided estate duty because the A shares had little … of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in … main area of controversy is "market value", which is defined by reference to the Taxation of Chargeable Gains Act 1992. 3. However Chapter 3D forms part of a complex code with fairly deep and tangled legislative roots. Many

Lalbavta Hotel and Bakery Mazdoor Union and anr. Vs. Bharat Petroleum ...

Court : Mumbai

Subject : Labour and Industrial

Acts : Contract Labour (Regulation and Abolition) Act, 1970 - Sections 2(1), 10, 10(2), 17 and 18; Factories Act, 1948 - Sections 46

Reported in : 1993(2)BomCR111; (1993)IILLJ1179Bom

establishments which have been evolved by judicial precedents of the Supreme Court. Criteria like unity of management and finance functional integrality, proximity of geographical location, inter transferability of workmen and supervisory staff cannot be overlooked or ignored … and set aside the order of the Central Government dated March 17, 1992 taking a decision not to abolish contract labour in the canteen of … Act, 1948 and employs more than 3,000 workers in three shifts. In compliance with their statutory obligation under Section 46 of the Factories Act, the 1st respondent have provided canteen facility within the premises of the said factory.

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … the impugned orders are not sustainable.6. Referring to the decision of the Apex Court as reported in AIR 1992 SC 1439 (Ms. Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association) he submitted that a … Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the

Shree Jagdamba Coke Industries (P) Ltd. Vs. the State of Jharkhand and ...

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(1)JCR572(Jhr)]

Commercial Taxes (Administration), Dhanbad Division, Dhanbad initiating a suo motu revision proceeding under Section 46(4) of the Bihar Finance Act, 1981 for revising the revised assessment orders passed under the Central Sales Tax Act for the years 1981-82 … the financial years 19981-82 to 1991-92, 1993-94, 19960-97 and 1997-98.b) There was no order for the financial year 1992-93 from the superior court and that the said order could not be reviewed/revised suo motu by the said