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

Court : Supreme Court of India

Subject : Land Acquisition

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 … 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 … of State Commission while Section 84 prescribes the qualifications for appointment of Chairperson and Members of State Commissions. Section 85 of the said Act provides for constitution of Selection Committee to select Members of State Commission and Section

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

assessments. Even after re-opening, the assets brought to tax would have been exempt under Section 40 of the Finance Act, 1983. Revenue is in appeal on the following common grounds, viz. : (1) The order of the CWT

Vipul Dye Chem Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2003)86ITD851(Mum.)

Khanna Enterprises (P) Ltd. (supra), the Delhi Bench of the Tribunal held that the amendment made by the Finance Act, 1992 introducing Explanation to Section 80HHD(2) and (2A) are clarificatory and retrospective in nature. In the case of Podar

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

Cannon Steels Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1993(41)ECC161

29.5.1992 to the petitioner.3. The first respondent is the Union of India represented by the Secretary, Ministry of Finance, New Delhi, the second respondent is the Collector of Customs and the third respondent is the Assistant Collector. … and testing, the duty, if any, leviable on such good shall be assessed, save as otherwise provided in Section 85 of the Act. According to learned Counsel for the petitioners, the good have been assessed by the proper

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.(2) With effect from the date notified under Section 85 of the Finance Act (No.2) 1996 there shall be charged a service tax at the rate of five … 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

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … the impugned orders are not sustainable.6. Referring to the decision of the Apex Court as reported in AIR 1992 SC 1439 (Ms. Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association) he submitted that a … Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the … duty for future clearances from 3.12.2002.(iii) Rejected the refund claims of Rs. 85,31,17,836/- for the period from March 2001 to April 2003 which the petitioners

In Re: Bharat Kumar Babulal Jain

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

Subject : MRTP

16,00,000 shares. Post issue paid up capital was 60,845,300 shares. The lead manager to the issue was Libord Finance and Registrar was PCS Industries.3. The equity shares of the company, MFPL were listed on the Stock Exchange … Noticees to show cause as to why suitable directions under Section 11B read with Section 11 of SEBI Act 1992, read with Regulation 44 of SEBI (Substantial acquisition of shares and Takeovers) Regulations 1997 and Regulation 11 of

State Bank of Travancore Employees Union Vs. Commissioner of Wealth-ta ...

Court : Chennai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 3

Reported in : (1998)149CTR(Mad)418; [1999]238ITR466(Mad)

on and from the assessment year 1984-85 and that was limited to only closely held companies. By the Finance Act, 1992, Section 40 of the Finance Act, 1983, was omitted with effect from April 1, 1993. 21. The position as

Commissioner of Wealth Tax vs.atma Ram Properties (P) Ltd.

Court : Delhi

Subject : Direct Taxation

it is first necessary to understand the background in which the questions that have been framed arose. The Finance Act, 1960 (FA1960 exempted WTA No.16/2005 & connected matters Page 11 of 38 companies from the levy of wealth … 1957 (‘WTA’), against the orders of the Income Tax Appellate Tribunal (ITAT) for Assessment Years (‘AYs’) 1984-85 to 1992-93 and AYs 1997-98 to 1998- 99. Facts in brief 2. The facts relevant to the present appeals are … are eleven appeals by the Commissioner of Wealth Tax (hereafter 'Revenue') under Section 27A of the Wealth Tax Act, 1957 (‘WTA’), against the orders of