Advanced Search Results

National Engineering Industries Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2002)80ITD9(Kol.)

a scheme or arrangement referred to in Clause (va).13. As Clause (va) to Section 2(5B) was inserted by Finance Act, 1992 w.e.f. 1st April, 1993 and a reference to the RBI's guidelines has been made by the Finance Minister … 1956 deals with deposits, whereas the debentures are dealt within Part IV of the Companies Act covering Sections 82 to 123. They are, therefore, understood as different connotations under the Companies Act. We are, therefore, of the

National Engg. Inds. Ltd. Vs. Cit

Court : Kolkata

Subject : Direct Taxation

Reported in : [2001]80ITD9(Cal)

a scheme or arrangement referred to in clause (va).13. As clause (va) to section 2(5B) was inserted by Finance Act, 1992 with effect from 1-4-1993 and a reference to the RBI's guidelines has been made by the Finance Minister … deals with deposits, whereas the debentures are dealt with in Part IV of the Companies Act covering sections 82 to 123. They are, therefore, understood as different connotations under the Companies Act. We are, therefore, of the

Bhagwan Dass Khanna Enterprises Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2001)78ITD151(Delhi)

entirety and in view of the foregoing discussion we hold that the above referred amendments made by the Finance Act, 1992 by introducing Explanation to section 80HHD(2) and sub-section (2A) are retrospective in nature. We would, therefore, set aside … is the surest guide to their meaning. In the case of R.B. Jodha Mat Kuthiala v. CIT [1971] 82 ITR 570, this court said that one should apply the rule of reasonable interpretation. A proviso which is

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … the Karnataka High Court, reported in Nenmal Shankarlal Parmer Vs. Parmar Vs. Assistant Commissioner of Income Tax (Investigation), 1992 (195) ITR 582.to state that a search warrant issued in respect of a particular premises, without mentioning the

Hmt Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1997)57TTJ(Bang.)39

of opening WDV is not permissible. The appellant claims that the statute was introduced w.e.f. 1984-85 by the Finance Act, 1983, which came into effect from 1st April, 1984, which meant that initial depreciation admissible for assessment years … favour of Revenue and against the assessee by the judgment of the Karnataka High Court dt. 13th April, 1992 in ITRC Nos.104 and 105 of 1987 in the assessees own case for asst. yr. 1981-82.Following the said … the asst. yr. 1983-84 or any earlier assessment year. These wordings of section in no way can be interpreted to imply that the provisions are

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

was entered in the name of purchaser. The Tehsildar, Raniwada moved a reference application as per provisions of Section 82 of the Rajasthan Land Revenue Act, 1956 to the Collector, Jalore on the ground that the sale aforesaid … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks

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; … 46, 44, 56, 59, 55, 51, 68, 73, 71, 78, 107, 81, 82, 92, 98, 88, 87, 93, 103, 89, 101, 99, 100, 102, 118,

Mahaveer Enterprises Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1A) and 45; Constitution of India - Article 226

Reported in : [2000]244ITR789(Raj)

challenge to the vires of the Explanation inserted in Section 2(1A) of the Income-tax Act incorporated by the Finance Act, 1989, with retrospective effect from April 1, 1970, contending, inter alia, that the same was illegal and unconstitutional. … for the assessment year 1988-89 was made annexure-10. 11. Copy of reply to penalty notice dated January 4, 1992, was made annexure-11. 12. Copy of the application for grant of stay to the Deputy Commissioner of Income-tax … It would not be out of place to mention here that entry 82 in the First List of the Seventh Schedule is as regards 'Taxes

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

of Section 14-A by the Finance Act, 2001 with retrospective effect from 1.4.1962; Explanation to Section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1.4.1987 and so on. If intention of the legislature was to give retrospective effect … counsel referred to the judgments of Hon'ble Supreme Court reported in 75 ITR 174 (SC) and 247 ITR 821 (SC) and argued that Section 94(7) could be considered as retrospective only when the various criteria enunciated by

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

of section 14-A by the Finance Act, 2001 with retrospective effect from 1-4-1962; Explanation to section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1-4-1987 and so on. If intention of the legislature was to give retrospective effect … counsel referred to the judgments of Honble Supreme Court reported in 75 ITR 174 (SC) and 247 ITR 821 (SC) and argued that section 94(7) could be considered as retrospective only when the various criteria enunciated by