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State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

Subject : Land Acquisition

of the said Act. The relevant provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State Commission. - (1) The Chairperson and … Similar was stated to be the position of Section 4 of the Securities and Exchange Board of India Act, 1992. On the other hand, the specific provision made in Section 84(2) of the said Act has to be

inspecting Assistant Vs. Tata Chemicals Ltd. Tata

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1999)68ITD205(Mum.)

of s. 194A as they stood at the relevant time before being modified by Finance Acts 1987 and 1992. Sec. 194A read as under : 194A. "Interest other than "Interest on securities". - (1) Any person, not … proportionate account.17. In order to further mitigate inconvenience to individuals assessees only s. 197A was introduced by the Finance Act 1982 w.e.f. 1st June, 1982, which reads as under : 197A "No deduction to be made in certain … Construction Co. vs. Asstt. CIT (1995) 53 TTJ (Del) 39 : (1996) 84 Taxman 34. He pointed out that the Tribunal had held that in … keeping in mind the scheme of the Act. Literal interpretation of a section of words had to be avoided if it led to absurd results

Hmt Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (1996)59ITD76(Bang.)

value is not permissible. The appellant claims that the statute was introduced with effect from 1984-85 by the Finance Act, 1983 which came into effect from 1-4-1984 which meant that initial depreciation admissible for assessment years commencing from … Karnataka High Court engaged itself in the consideration of allowability of the amount to be set apart under Section 15(1) of the Payment of Bonus Act, 1965.It was held by the High Court that the amount so

Tnt India Private Limited Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STJ346CESTAT(Bang.)alore

is not a taxable service under the Courier Agency service category in terms of Section 65(105)(f) of the Finance Act, 1944. However, they represented to the Commissioner of Central Excise vide their letter dated 20.03.2002 for a clarification … applicable to the present case. (xii) In the OIL Ltd. v. CC 1992 (59) ELT 477 (T-B2), it was held that the letter of information … assessee aggrieved inter alia by an order passed by a Commissioner of Central Excise under Section 73 or Section 84 of the Act may appeal to the Appellate Tribunal against such order. The appellant submits that the impugned

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

any person by the person responsible for collecting the service tax.(3) With effect from the date notified under Section 84 of the Finance Act, 1997 there shall be charged a service tax at the rate of five percent … the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams … an Association of various Kalyana Mandapmam ams bearing Registration No. 513 of 1992. The appellant-Association has been formed to protect the interest of the owners

Cit Vs. Mewara Construction

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2001]119TAXMAN255(MP)

Murthy, are no doubt not decisions rendered under section 80HH or under section 84-they arose under the relevant Finance Acts, the question being whether the assessees were industrial companies - but they do contain observations which tend … this court under section 256(2). This court in M.C.C. No. 342 of 1992 by its order dated 26-3-1996 allowed the application made by the revenue … reference made by the Tribunal at the instance of the revenue under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) to answer following question of law :'1. Whether, on the facts

J.M. Shares and Stock Brokers Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)109ITD329(Mum.)

or dealer of vehicles and that the essential function of the lessor in this lease transaction is to finance the vehicles selected by the lessee (Clause 9a).The AO also examined Shri V. Kumar of SIL under Section … rendered in a different context i.e. in the light of Trial of Offences Relating to Transactions in Securities Act, 1992 (TORT Act). The Court was not concerned with the issue regarding allowability of depreciation under Section 32 of … to Rs. 85,35,379. The total purchase price of these cars was Rs. 84,80,664. As per the terms of lease finance agreement, the appellant company was

The Peerless General Finance and Investment Co. Ltd. Vs. Punjab and Si ...

Court : Delhi

Subject : Commercial

Acts : Companies Act, 1956; Letters Patent Act; Contract Act, 1872 - Sections 10, 20, 23, 29, 128; Evidence Act, 1872 - Sections 91 and 92; Banking Regulation Act, 1949 - Sections 21 and 35; Special Court (Trial of Offences relating to Transactions in Securities) Act, 1992; Civil Proceduer Code - Order 23, Rule 1(4) - Order 2, Rule 2

Reported in : 2008(1)CTLJ74(Del)

been unequivocally accepted by the contractor and in consideration of the purchase letter of intent, M/s Peerless General Finance & Investment Co. Ltd., having their registered office at 3, Esplanade East Calcutta-700069 hereinafter called the 'Company' (which … of the circulars. It was noted that the Special Court (Trial of Offences relating to Transactions in Securities) Act, 1992 did not provide that transactions entered into with third parties would be invalidated in case of violation of … to costs.83. The decree sheet be drawn up in the aforesaid terms. 84. Needless to state that the plaintiff is not entitled to recover the … in respect of an inter-corporate advance. A reference was also made to Section 20 of the Indian Contract Act, 1872 (hereinafter referred to as the

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 … in favour of the assessee.He referred to the Tribunal decisions reported in 83 TTJ 758 (Ahd.); 83 TTJ 843 (Bom.) and the decision of Income-tax Appellate Tribunal "D" Bench, Mumbai in ITA No. 1066(Bom.)/95 in the case

Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(4A), 80HHF, 80HHF(1), 80HHF(3) and 80HHF(5); Constitution of India (Forty-sixth Amendment) Act, 1982; Sales Tax Laws; Income Tax Rules - Rule 9A, 9A(7), 9B and 9B(6)

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

be substantially amended by the Finance (No 2) Act, 1991, which further came to be amended by the Finance Act, 1992, w e f 1st April, 1992 The Departmental circulars to explain the amendments made from time to time … to whether or not the appellant-assessee (hereinafter referred to as the 'assessee') was entitled to claim deduction under Section 80HHC, or in the alternative, under Section 80-O of the IT Act, 1961 (hereinafter referred to as 'the … income in the sum of Rs. 9,60,970 and claiming deduction of Rs. 84,36,746 under Section 80HHC in respect of export of beta-cam tapes with rights