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Kirti Babulal Shah Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)77TTJ(Mumbai)30

8OCCB of the Act, no separate modus is prescribed under the Act.5. Section 48 as substituted by the Finance Act, 1992, with effect from 1st April, 1993, is operative for and from assessment year 1993-94. This is a special

Kirti Babulal Shah Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

80CCB of the Act, no separate modus is prescribed under the Act.5. Section 48 as substituted by the Finance Act, 1992, w.e.f. 1st April, 1993, is operative for and from asst. yr. 1993-94. This is a special provision in

Mammen Vs. Commissioner of Gift Tax

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 4(1) and 6; Direct Tax Law (Amendment) Act; Finance (No. 2) Act, 1991; Wealth Tax Act

Reported in : [2004]269ITR167(Ker); 2004(2)KLT914

with the provisions of Schedule III to the Wealth Tax Act, that under the scheme formulated by the Finance Act, 1992, shares and debentures in companies are not liable to levy of Wealth Tax, that the Finance Act, 1992 … the valuation of the gift of the shares for the assessment year 1991-92 was to be made under Section 6 of the Gift-tax Act in accordance with Schedule III of the Wealth Tax Act?'2. The brief facts

United States Nat. Bank of Ore. Vs. Independent Ins. Agents of America ...

Court : US Supreme Court

Subject : Education

places section 92 in Rev. Stat. § 5202, and that section 92 was subsequently repealed when the War Finance Corporation Act, ch. 45, 40 Stat. 506 (1918 Act), eliminated the relevant portion of § 5202. An examination … Ins. Agents of America, Inc. - 508 U.S. 439 (1993) OCTOBER TERM, 1992 Syllabus UNITED STATES NATIONAL BANK OF OREGON v. INDEPENDENT INSURANCE AGENTS OF … the agent for any insurance company. Although early editions of the United States Code included this provision as section 92 of Title 12 (section 92), the 1952 Code and subsequent editions omitted section 92 with a note indicating

Exportos Apparel Group Ltd. Vs. Union of India and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Constitution of India - Article 77

Reported in : 58(1995)DLT297; 1997(91)ELT307(Del)

is sought quashing circular dated 9 May 1994 issued by the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Excise and Customs) (C.B.E.C. for short). By this letter the C.B.E.C. had … General Foreign Trade is to be appointed by the Central Government under the Foreign Trade (Development and Regulation) Act, 1992. He is to advise the Central Government in the formulation of the export and import policy and shall … the sensitive list notified on 14-9-93 vide Public Notice No. 163 (PN) 92-- 97 dated 14-9-93. (II)The entries in the standardised notified Input-Output Norms in … Dgft was against the provisions of the Notification. No. 203192 issued under section. 25 of the Act by the Government of India.in the Ministry of

State Bank of Bikaner and Jaipur Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2000)74ITD203(JP.)

was for the years when the provisions of new cls. (viia) of s.36(1) were not inserted by the Finance Act. It was also observed by the AO that the Tribunal had not given any specified finding regarding the … three appeals by assessee against the order of the CIT(A).These appeals pertain to asst. yrs. 1989-90, 1991-92 and 1992-93. Since all the three appeals relate to one assessee, they are disposed of by this consolidated order.2. Ground … of the provisions of s.36(1)(vii) and was entitled for deduction under that section. It was also explained that debiting bad debt entries in P&L a/c

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 246, 245D(4), 260A and 264; Wealth Tax Act - Sections 22D(4); Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; ;Terrorists and Disruptive Activities (Prevention) Act, 1987; ;Prevention of Corruption Act, 1988; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 8, 9, 9(2), 9(3) 12A and 12A(6); ;Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 - Sections 3(2); ;Kar Vivad Samadhan Scheme, 1998 - Sections 87, 90, 92 and 95; ;Constitution of India - Article 226; ;Indian Penal Code (IPC), 1860

operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998. 4. The aforesaid declaration filed by the … under sub-Section (2) of Section 3 of the Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 (27 of 1992).21. Section 95(i) is in respect of tax arrear under any direct tax enactment, while Section … amount payable for each year of assessment; that appeal was barred against the order under Section 90 (see Section 92); that such determination had to be done within 60 days from the receipt of the declaration and based

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

by it under Sub-section (1) pending sale thereof as indicated in Sub-section 92), the period of lease shall not exceed one year at a time … 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 … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships … of the Act of 1955 is to safeguard the interest of weaker sections of the society. Sections 42, 46-A and 49-A of this Act restrict

The Financial Times Ltd. Vs.the Times Publishing House Ltd.

Court : Delhi

Subject : Education

in the context of a proceeding under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992, it was observed that the affidavit has no meaning, as the deponent thereof refused to submit himself to … cross- examine in all cases but when the same is requested for, it cannot be denied; (iv) that Section 92 of TMA requires the IPAB to be guided by the principles of natural justice, though not bound by … DELHI Date of decision:7. h October, 2016 W.P.(C) No.2735/2012 + + THE FINANCIAL TIMES LTD. ........ Petitioner Through: Mr. P.S. Raman, Sr. Adv. with Mr.

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; … Union of India v. Ashok Kumar Sharma and Others [2020] 10 SCR 923 : (2021) 12 SCC 674; Pankaj Bansal v. Union of India and