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Z.F. Steering Gear (i) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Act was inserted by the Finance Act, 1991 with effect from 1-4-1991. It was subsequently amended by the Finance Act, 1992 with effect from 1-4-1993 and then by Finance Act, 1993 with effect from 1-4-1994/1-4-1995. The deduction under Section

Rajasthan State Electricity Board Jaipur Vs. The Dy. Commissioner of I ...

Court : Supreme Court of India

Subject : Direct Taxation

amount equivalent to the additional income tax calculated under sub-clause (i).” 12. Sub-section (1-A) was amended by the Finance Act, 1993 with effect from 1-4-1989, which was the date upon which sub-section (1-A) had been introduced into the … Tax challenging the demand of additional tax which was reduced to amount of Rs.7,67,68,717/- Writ Petition No.2267 of 1992 was filed by the assessee in the High Court of Judicature for Rajasthan, Bench at Jaipur. Learned Single … Court in that case was concerned with the correct construction of Section 52(2) of the Income Tax Act: (K.P. Varghese case, SCC p. 179, para

Commissioner of Customs Vs. Tamil Nadu Electricity Board

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2006)(104)ECC376

(2) of Section 25 of the Customs Act 1962 read with Sub-section (4) of Section 111 of the Finance Act 1992: The above exemption order entitled TNEB to clear at Customs a total quantity of 2 million tons of

Chief Engineer/Mech/Coal, Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2000)(117)ELT71TriDel

25 of the Customs Act, 1962 (52 of 1962) read with Sub-section (4) of Section 111 of the Finance Act, 1992 (I8 of 1992), the Central Government being satisfied that it is necessary in the public interest so to

Timken France Sas Vs. Director of Income-tax

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2008)BusLR60

the effect of inflation vide CBDT circular No. 636 dated 31.8.1992 containing explanatory Notes on the provisions of Finance Act, 1992. The cost of acquisition of asset and the cost of improvement thereto are inflated to arrive at the … Direct Taxation - Income Tax - Advance Ruling - Capital gains - Manner of computation - Sections 48, 112(1) of the Income Tax Act, 1961 - Applicant a non-resident Company incorporated under the laws of … complexion of the proviso. The applicant's counsel also placed reliance on Section 52(aa)(iiia) according to which the cost of acquisition of shares allotted without any

In Re: Kranti Kumar Saxena

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 194A and 204; ;Finance Act, 1967; Land Acquisition Act - Sections 18

Reported in : [2003]262ITR33(MP)

mode, whichever is earlier, deduct income-tax thereon at the rates in force :(* * *) Omitted by the Finance Act, 1992, with effect from June 1, 1962.Explanation.--For the purposes of this section, where any income by way of interest

In Re: Cyberspace Ltd.

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

of the bank account statements of some of these entities viz. M/s Amit Interchemicals P. Ltd, M/s Pradeepak Finance & Mgmt Consultants P. Ltd, M/s Shivam Multi Services P. Ltd, M/s Nucleus Softel P.Ltd, M/s Kamrao Plastique … Market) Regulations, 1995, (hereinafter referred to as "the Regulations") read with section 11 and 11B of the SEBI Act, 1992 and directed him to reply to the said notice within 15 days of the receipt thereof. It was

Lloyds Realty Limited Vs. the D.C.i.T., Special Range 36

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)90ITD710(Mum.)

interpretation of the relevant provisions of Section 40 of the Finance Act, 1983 which was omitted by the Finance Act, 1992 w.e.f. 1.4.93. The aforesaid Section 40 contemplates levy of wealth tax on closely held companies. As per Sub-section

Timken France Sas Vs. Director of Income-tax (international Taxation) ...

Court : Authority for Advance Rulings

Subject : Direct Taxation

the effect of inflation vide CBDT circular No. 636 dated 31.8.1992 containing explanatory Notes on the provisions of Finance Act, 1992. The cost of acquisition of asset and the cost of improvement thereto are inflated to arrive at the … shares of NRB Bearing Ltd will be 10% of the amount of capital gains as per proviso to section 112(1) of the Act? 2. Whether on the stated facts and in law the tax payable on long-term … complexion of the proviso. The applicants counsel also placed reliance on Sec. 52(aa)(iiia) according to which the cost of acquisition of shares allotted without any

Kranti Kumar Saxena, in Re

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2002)178CTR(MP)455

other mode, whichever is earlier, deduct income tax thereon at the rates in force :(***) Omitted by the Finance Act, 1992, with effect from 1-6-1992.Explanation : For the purposes of this section, where any income by way of interest