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Sri Parimal and anr. Vs. State and ors.

Court : Patna

Subject : Civil

existing under Sections 196 to 201 of the Municipal Act, will be deemed have been was repealed by Section 81 of the Finance Act and similar provisions, in their place, as Sections 62 to 80 were brought into … 30.11.1994 on payment of 5.5 lacs. According to the petitioners, in view of the provisions of the Bihar Finance Act, 1981 (Part II) (In short 'the Finance Act'), they had obtained permission of the Sales Tax Department for … carrying on business of advertising agency, Petitioner in C.W.J.C. No. 8265 of 1992 was a lessee of the District Board for five years with effect

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

securities is intended to be taxed under the provisions of the Interest Tax Act (45/1974) as amended by Finance Act, 1992. As stated earlier, exclusion of interest on securities from the taxability to Interest Tax Act led to ambiguity. … interest under the Act as the same could not be classified as interest on loans and advances under section 2(7) of the Interest Tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing officer in the … Sahara Group of cases, a copy of which is placed at pages 81 to 129 in assessee's paper book.37. In his counter-reply, Mr. Pardiwalla submitted

In Re: Alfavision Overseas

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

Subject : MRTP

brevity's sake referred to as 'SEBI') vide an order dated October 21, 2003 had prohibited 'Alfavision Securities and Finance Limited' (hereinafter referred to as Alfavision) having its registered office at "Goyal House" 81, Janki Nagar Main, Indore-452 … securities for a period of two years. Further, the company was also directed under section 11D of SEBI Act, 1992, to cease and desist from violating Regulation 26 of SEBI (Depositories and Participants) Regulations, 1996 regarding processing of

Petrosil Oil Company Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(17), 2(18), 2(18)(B), 18(5), 43(5), 66(1), 81, 104, 108, 139, 194, 246 and 259

Reported in : [1999]236ITR220(Bom)

in the Finance (No. 2) Act of 1971, for the purpose of the First Schedule to the said Finance Act 2. Whether, on the facts and in the circumstances of the case, the Tribunal rightly held that no … or was assessed as a company for any assessment year under the Indian Income-tax Act, 1922 (11 of 1992), or which is or was assessable or was assessed under this Act as a company for any assessment … Dr. B.P. Saraf J.1. By this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred … of the assessee was that his entire income was exempt under section 81(i) (a) of the Income-tax Act. In tune with this submission, the assessee

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; … 32, 46, 44, 56, 59, 55, 51, 68, 73, 71, 78, 107, 81, 82, 92, 98, 88, 87, 93, 103, 89, 101, 99, 100, 102,

Bank of America Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2001)78ITD1(Mum.)

income-tax) of this Act in respect of the total income of the previous year of every person. The Finance Act, 1992, Finance Act, 1993 and the Finance Act, 1994 provide for levy of tax in the case of companies … States. It had filed the returns of income for assessment years 1992-93 to 1994-95 in India. Assessments under Section 143(3) had been completed for the said assessment years. In the case of domestic companies, the rate of

Binny Limited Vs. the Acwt, Jt. Cwt, Special Range Vi

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2006)280ITR179(Chennai)

We have considered the rival submissions carefully. Section 2(m) of the Wealth-tax Act, 1957, which was inserted by Finance Act, 1992, w.e.f. 1.4.1993 reads as under :- (m) "net wealth" means the amount by which the aggregate value computed … whereas the Chennai Benches of the Tribunal in case of DCIT v. Wheels India Ltd. in WTA No. 81/Mds/98 (copy of the order filed), has held that the tennis court cannot be taken as a built-up area

Girdhar Gopal Dalmia and ors. Vs. Belgachi Tea Co. Ltd. and New Terai ...

Court : Kolkata

Subject : CompanyCivil

Acts : Companies Act, 1956 - Sections 10F, 81(1A), 173, 397, 398 and 402; ;Securities and Exchange Board of India Act, 1992; ;Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 33; ;Securities and Exchange Board of India Rules; ;Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 - Regulations 10, 11 and 12

Reported in : 2007(4)CHN155

been set aside, relying on a decision of Hon'ble High Court of Bombay in the case of Shirish Finance and Investment (P) Ltd. v. M. Sreenivasulu Reddy and Ors. reported in 2002(2) Comp. LJ 386.18. In the … point was not argued before the Board, and in any event, the Securities and Exchange Board of India Act, 1992 and the regulations framed thereunder being self-contained code(s), relief would be available under that code only. I am … Albert David Ltd. 68 CWN 163 and S. Sen v. Brahmaputra Fertilisers 81 CWN 82, all being decisions of this Court.20. Even if no case … refer to as the 'Board' in this judgment) under the provisions of Sections 397 and 398 of the Companies Act, 1956, by a group of

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

Binny Ltd. Vs. Asstt. Cwt, Central Circle Ii(4)

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)96ITD500(Chennai)

have considered the rival submissions carefully. Section 2(m) of the Wealth Tax Act, 1957, which was inserted by Finance Act, 1992, with effect from 1-4-1993 reads as under: '(m) "net wealth' means the amount by which the aggregate value … area, whereas the Chennai Benches of the Tribunal in case of DCIT v. Wheels India Ltd. [WTA No. 81 (Mad.) of 98] (copy of the order filed), has held that the tennis court cannot be taken as