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Reva Enviro Systems (P) Limited Vs. State of U.P. Through Its Institut ...

Court : Allahabad

Subject : Sales Tax

Acts : Industrial Finance Act of India - Sections 3F(1)(a); Uttar Pradesh Trade Tax Act - Sections 22, 29 and 29(1); Code of Civil Procedure (CPC) 1908 - Sections 144; Constitution of India - Article 265; Indian Contracts Act, 1992 - Sections 72; Code of Civil Procedure (CPC) of 1908 - Sections 144

Reported in : [2006]148STC279(All)

the assessee, in view of Article 265 of Constitution of India and Section 72 of the Indian Contracts Act, 1992, the payment of tax by the dealer was under a mistake of law ' and the realisation of … directed that the question as to whether there was a relationship of lessor and lessee in between Industrial Finance Act of India and Indian Turpentine & Rosin Company has to be examined under Section 3F(1)(a) of the Act

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

incorporated mainly to encourage earning of the foreign exchange, inviting our attention to the relevant notes to the Finance Act, 1967, the learned counsel contended that s. 85C granted the deduction till asst. yr. 1972-73 when s. 80-O … 1. The appeal of the assessee, for asst. yr. 1992-93, had come up for hearing before 'A' Bench, Mumbai and on the recommendation of the Bench, the President … s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors … & M. S. Syali and Mrs. (Madras) Consultancy Ltd. Assem Chawla 17. 7272/Mum/98 Oceaneering Express Shri Santosh Desai & Forwarders Ltd. Shri Harshad K. Shah

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 … respect of services rendered in India and the short deduction of tax made to the tune of Rs. 72 million per year and was also aware of the Government Press Release asking the foreign companies to make

Jt. Cit Vs. Groz Backert Asia Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2003)86ITD291(Chd.)

of deduction provided by sub-section (3) for several years was not considered sufficient and through amendment made by Finance Act, 1992, it has been thought proper by legislature to increase the amount of deduction by 90 per cent of … of Rs. 89,19,592. As per order under section 154 dated 5-8-1993, deduction under section 80HHC reduced to Rs. 72,86,383 and after giving appeal effect to Commissioner (Appeals)'s order dated 30-1-1995, deduction under section 80HHC further reduced to

The Chief Officer Town Panchayath Vs. Gunasundarammanni and Others

Court : Karnataka

Subject : Education

does not extend but they cannot run contrary to statutory provisions or whittle down their effect. In Kerala Finance Corporation -v- Commissioner of Income Tax (AIR 1994 SC 2416) following the opinion of Mukharji, J. at the … to use the said shops by way of leasehold lights, in a manner known to law i.e. under Section 72 of the Karnataka Municipalities Act, 1964, for short 'Act' r/w Rule 39 of the Karnataka Municipalities (Guidance of

Highway Cycles Industries Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2002)255ITR105(Chd.)

submissions of the parties. We deem it appropriate to reproduce a portion of Section 32AB introduced through the Finance Act, 1986, with effect from April 1, 1987. The relevant portion of Sub-sections (1), (2) and (3) of Section … : (i) Munjal Castings v. ACIT (I T. A. No. 1145 of 1992 for the assessment year 1989-90, order dated May 31, 1999); (ii) Majestic … (such deduction being allowed before the loss, if any, brought forward from earlier years is set off under Section 72) of-- (i) a sum equal to the amount, or the aggregate of the amounts, so deposited and any

Smt. Shashi Devi Vs. Income-tax Officer and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 64; Income Tax Act, 1961 - Sections 131 and 131(1)

Reported in : [2000]241ITR216(MP)

the Voluntary Disclosure of Income Scheme, 1997, promulgated by the Government in accordance with Section 62 of the Finance Act, 1997 (Act No. 26 of 1997). The petitioner submits that according to the scheme a person could make … quashed by this court.3. The respondents in their return have stated that the petitioner is an assessee since 1992-93. She had constructed a five storeyed building with a basement floor and the area of the construction is … declarant and secrecy of the declaration is to be maintained under Section 72.9. Section 131 of the Income-tax Act, 1961, provides as under :'131. Power

M/s.G.G.Steels Vs Union of India

Court : Chennai

103. Rep by its Partner Rohit Goel. Petitioner(s) Vs1. Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) North Block, New Delhi- 110 001.2. The Director … - 2020 dated 05.02.2016 issued under Section 3, Sub- Section (ii) of the Foreign Trade (Development and Regulations) Act, 1992 read with paragraph 1.02 and 2.01 of the Foreign Trade Policy, 2015- 2020, as amended from time to … the Minimum Import Price (MIP) of 173 HS Codes falling under Chapter 72 of ITC (HS) 2012 Schedule- 1 (Import Policy) for a period of

Uma Polymers (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2006)284ITR1(Jodh.)

as to whether the provisions of Section 43B which came into effect from 1st April, 1991 vide the Finance Act, 1990 could be invoked at the relevant time or not. The provisions of Section 43B(d) are the relevant … From the perusal of AO's observation at pp. 4 to 8 of his assessment order dt. 20th March, 1992 in respect of shareholders, it appears that the AO has alleged that since the shareholders were not produced … 64 showing transaction mostly5. Jitendra Raj Confirmed copy of account 71 to 72 Lodha showing transaction mostly6. Virendra Raj Confirmed copy of account 76 Lodha

Sadanand S. Varde and ors. Vs. State of Maharashtra and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(1B), 45, 47, 269UA, 269UC, 269UC(1), 269UD, 269UE(1), 269UE(6), 269UL and 276AB; Companies Act, 1956 - Sections 75(1), 391 to 394 and 394A; Constitution of India - Articles 14, 32, 48A and 226; Maharashtra Ancient Monuments and Archaeological Act, 1960 - Sections 4(3); Environment (Protection) Act, 1986; Maharashtra Regional Town Planning Act, 1971; Maharashtra Regional Town Planning Act, 1966 - Sections 37, 37(1) and 47; Urban Land (Ceiling and Regulation) Act, 1976 - Sections 20 and 30; Development Control Rules - Rules 10(2) and 39; Violation of Coastal Regulation Zone (CRZ) Rules; Development Control Regulations - Regulation 11(4); Transfer of Property Act, 1882 - Sections 54; Sale of Goods Act - Sections 2(10); Banking Companies (Acquisition

Reported in : 2000(4)ALLMR510; 2001(1)BomCR261; [2001]247ITR609(Bom)

fifth respondent that, even while this writ petition was pending before this court, the petitioners had moved the Finance Minister, Government of India, requesting him to look into the matter of transfer of the concerned plot at … of the Council. He is also an ex-Minister of the Government of Maharashtra. The second petitioner was an active member of the Municipal Corporation of Greater Bombay for a number of years and is active in the … accepted and incorporated in the final sanctioned development plan on May 7, 1992.21. By an application dated February 17, 1979, the sixth respondent (Enjay Estates … the Union of India. The fifth respondent is the appropriate authority under Section 269UA of the Income-tax Act, 1961. The sixth respondent is the original … the Supreme Court in the following words (page 727 and page 2473 of AIR 1996 SC) :'At