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Assistant Commissioner of Vs. Club of Mahabaleshwar

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)44ITD520(Pune.)

purpose of Wealth Tax, vide Notes on Clauses contained in 194 ITR (St.) 162. Section 99 of the Finance Act 1992 amended Section 45 of the Wealth Tax Act, 1957 with effect from 1-4-1993 whereby clauses (a) to (e)

indo NissIn Foods Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2004)83TTJ(Bang.)440

regarded as income earned in India. The said section has been amended w.e.f. 1st April, 2000 by the Finance Act, 1999.6. The AO was of the view that the assessee-company did not deduct taxes at source in respect … against the order of the learned CIT(A)-V, Bangalore dt, 29th Nov., 2001. These appeals related to asst. yrs. 1992-93 to 1998-99 arising out of the order passed under Section 271C of the Act. The issue being common

In Re: Ubs Securities Asia Ltd.

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

Subject : Service Tax

Reported in : (2005)5CompLJ28SAT

a SEBI registered Foreign Institutional Investor (FII) (Registration No. INHKFA060600) dealing through its SEBI registered proprietary sub-account Swiss Finance Corporation (Mauritius) Ltd. (hereinafter referred to as 'SFCML') sold in the Cash Market segment to the extent of … directions under Section 11 B and take any of the measures provided under Section 11(4) of the SEBI Act 1992 against it, besides other actions, if any.2.12. In view of the above, UBS was required to show cause … client of UBS on May 17, 2004 had sold securities valuing Rs. 99.05 crores on May 17, 2004. UBS has informed that the above client

U.P. Zila Parishad Karamchari Sangh and anr. Vs. State of U.P. and ors ...

Court : Allahabad

Subject : Constitution

Acts : Constitution of India - Article 226; Uttar Pradesh Kshetra Panchayats and Zila Parishads Adhiniyam, 1961 - Sections 102(3)

Reported in : (2002)3UPLBEC2569

1981 Supreme Court 1649. 3. Reserve Bank of India v. Peerless General Finance & Investment Company Limited and Ors., (1987) 1 SCC 424 ; AIR … law relating to Panchayats in force in a State immediately before the commencement of the Constitution (Seventy-third Amendment) Act, 1992, which is inconsistent with the provisions of this part, shall continue to be in force until amended or … the U.P. Adhiniyam, 1961 has continued to remain in operation even after the commencement of Seventy-third Constitutional Amendment. Section 99 of the U.P. Adhiniyam, 1961 which provides, inter-alia, for establishment of Zila Nidhi Fund is evidently referable to

Shri Satvinder Singh Kalra and Vs. Commissioner of Wealth-tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

Reported in : (2007)109ITD241(Pune.)

which the amendments top the Wealth Tax Act were made. He Wealth Tax Act was amended by the Finance Act, 1992 " with the view to stimulating investments in productive assets by abolishing wealth lax on all assets except … identical issue is involved as to whether the following properties fall within the definition of ''assets" defined Under Section 2(ea) of the Wealth-tax Act, 1957 and are thus liable to wealth-tax: New Budhwar Peth. Pune 411002 Rs. … Shri Satvinder Singh Kalra, before the' CIT (A) in the assessment year 99-2000, which reads as under: The AO erred in denying the assessee's claim

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 … the following chart:Asst. yr. Lease Rental Depreciation Net Figure1994-95 50,88,057 1,50,44,451 (-) 99,56,3941995-96 1,01,43,072 93,50,511 7,92,5611996-97 1,01,43,072 56,10,307 45,32,7691997-98 50,71,536 33,61,184 17,05,353 (-) 29,25,716 Accordingly,

Jt. Cit Vs. Groz Backert Asia Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2003)86ITD291(Chd.)

of deduction provided by sub-section (3) for several years was not considered sufficient and through amendment made by Finance Act, 1992, it has been thought proper by legislature to increase the amount of deduction by 90 per cent of … by the Supreme Court in the case of Indian & Eastern Newspaper Society v. CIT (1979) 119 ITR 996 (SC). Our attention was drawn to the following observations of the Supreme Court recorded on pages 1003 and

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; … 78, 107, 81, 82, 92, 98, 88, 87, 93, 103, 89, 101, 99, 100, 102, 118, 113, 111, 131, 133, 130, 117, 135, 134, 132,

Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 - Sections 7; Bihar Finance Act, 1981 - Sections 16(9)

or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … was disposed of by the Government of Bihar. On 10-6-1997, the petitioner filed returns for the financial years 1992-93, 1993-94, 1994-95, and 1995-96 after payment of entry tax in respect of all the said financial years amounting

Sebi Vs. Dresdner Kleinwort Benson

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

Subject : MRTP

KP entities had matched every time with only select group of brokers such as, Triumph Securities, Triumph Intl Finance, Classic Shares & Stock Brokers, NH Securities, C. J. Dalal, Milan Mahendra, Hem Securities, Latin Manharlal, Visaria Securities, … an Order dated 22nd January, 2002 for enquiring into the possible violations 'interalia' of the provisions of SEBI Act, 1992, SEBI (Stock Brokers and Sub Brokers) Regulations, 1992 and SEBI (Prohibition of Fraudulent and Unfair Trade Practices Relating … A (1) (2) (3) (4) & (5) and Clause B 4(a) of Section B of the Code of Conduct as specified in Schedule II of … buy orders of proprietary account of Classic Share and Stock Broking. Hence, 99.04% of shares of DSQ Software sold by CCL were again purchased by