Advanced Search Results

A.H. Baldota Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)517

the same has to be disallowed. He also submitted that Section 14A was introduced in the statute by Finance Act, 2001, w.r.e.f. 1st April, 1962 making it possible for the AO to disallow claim of expenditure incurred in … hands of partner but amended Section 75 provides the same only in the hands of the firm. Similarly, Section 78 suggests that losses have to be set off and carry forward in the hands of the firm as … April, 1995 further clarifies this intention: With effect from the asst. yr. 1993-94 a new procedure for taxation of firms has been introduced according to

D. Sesharani and Ors. Vs. Managing Director, A.P. Women's Co-op. Finan ...

Court : Andhra Pradesh

Subject : Service

Acts : Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structures) Act, 1994 - Sections 1(2), 2, 3, 3(2), 4, 5, 6, 7, 7(1), 7A, 8, 9, 9A, 9A(2), 9A(3), 9B, 10(1), 10(2), 11, 12, 13, 13A to 13D, 13(1), 13(2), 14, 15, 16, 17, 18, 19 and 20; Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structures) (Amendment) Act, 1998 - Sections 3(1), 4, 5, 7 and 7A; ;Minimum Wages Act; Andhra Pradesh (Regulation of Appointments to Public Services and Rationalization of Staff Pattern) Ordinance, 1993; Kerala Essential Articles Control Act, 1986; Kerala Essential Articles Control (Amendment) Act, 1989 - Sections 11; ;Constitution of India - Articles 13, 14, 15, 16, 16(4), 19, 20, 21, 31,

Reported in : 2001(2)ALT607

of Ministers as well as Officers, held a meeting on 19-06-2000 in the Chambers of the Minister for Finance and passed the following resolution:'There is no necessity to formulate any new scheme for regularization of all the … (3)1976 212 123 1976 212 123 1981 263 150 1981 263 150 1993 323 1941998 319 194 1998 319 194 6. From the press reports … to the Andhra Pradesh (Regulation of Appointments to Public Services and Rationalization of Staff Pattern and Pay Structures) Act, 1994, popularly known as Act 2 of 1994, nullifying the effect of the judgments of this Court as … Chairman with two more senior officers, in exercise of its powers under Section 11 of Act 21994, to review;(a) existing staff pattern in any office

Cit Vs. Advance Construction Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Reported in : [2005]143TAXMAN61(Guj)

exceeding 51 per cent from such activities as specified in the definition under section 2(7)(c) of the relevant Finance Act.(1) Minocha Bros. (P) Ltd. v. CIT : [1993]204ITR628(SC) (2) CIT v. Minocha Brothers (P) Ltd. : [1986]160ITR134(Delhi) (3)

Commissioner of Income Tax Vs. Advance Construction Co. P. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 28 to 43A, 143(3), 145, 256(2) and 263; Finance Act - Sections 2(7) and 32A; Income-tax Act, 1922 - Sections 10(1), 10(2), 28 and 29

Reported in : (2005)193CTR(Guj)127; [2005]275ITR30(Guj)

that it had income exceeding 51% from such activities as specified in the definition u/s.2(7)(c) of the relevant Finance Act.[1] : [1993]204ITR628(SC) - Minocha Bros. Pvt. Ltd. v. Commissioner of Income Tax. [2] : [1986]160ITR134(Delhi) Commissioner of Income … D.A. Mehta, J.1. This reference has been preferred by the Commissioner of Income Tax under Section 256(2) of the Income Tax Act,1961 ('the Act') seeking opinion on the following four questions :'[1] Whether, on

Stack (Appellant) Vs. Dowden (Respondent)

Court : House of Lords

Subject : Land Acquisition

Scotland: had the dwelling which the parties purchased in joint names in 1993 been situated in, say, Eyemouth - a few miles north of Berwick-upon-Tweed. … cases the court should not readily embark on the sort of detailed examination of the parties' relationship and finances that was attempted (with limited success) in this case. I agree with Lady Hale that this is, on … couple is to be divided between them when their relationship terminates. Section 27(3) of the Family Law (Scotland) Act 2006 excludes a residence used by cohabitants as the sole or main residence in which they live (or … childless. But most people these days cohabit before marriage - in 2003, 78.7% of spouses gave identical addresses before marriage, and the figures are even

Uma Polymers (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2006)284ITR1(Jodh.)

as to whether the provisions of Section 43B which came into effect from 1st April, 1991 vide the Finance Act, 1990 could be invoked at the relevant time or not. The provisions of Section 43B(d) are the relevant … the case of CIT v. Orissa Corporation (P) Ltd. (1986) 52 CTR (SC) 138 : (1986) 159 ITR 78 (SC) placed at page Nos. 140 to 145 of the paper book, the addition so made by the

Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

levy of 'Service Tax' on tour operators, whose services are brought under the 'Service Tax' net by the Finance Act 1997 (by amending Finance Act 1994) which came into force with effect from 01.09.1997 vide Notification No. 37/97 … and in the case of Builders Association of India v. State of Karnataka and Ors. reported in AIR 1993 SC- 991 (popularly known as Builder's case) are not helpful to the case of the petitioners. In the … carriages and taxies have obtained the tourist permits under the provisions of Section 49 of the Karnataka Motor Vehicles Act (hereinafter referred to as 'M.V.

Blue Star Ltd. Vs. Hindustan Photo Films Manufacturing Co. Ltd.

Court : Chennai

Subject : SICAArbitrationCompany

Acts : Sick Industrial Companies Act, 1985 - Sections 15(1), 22 and 22(1); Arbitration Act, 1940 - Sections 41B; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 22(1)

Reported in : 1997(2)CTC538

Tubes Ltd. v. State Industrial and Investment Corporation of Maharashtra Ltd. [1993] 78 Comp Cas 803 as follows : '... the High Court, with respect, … before the Board. Section 22 of the Act was amended by the Sick Industrial Companies (Special Provisions) Amendment Act, 1993. After the amendment, the section specifically prohibits the institution or continuance of any suit for recovery of money … the object of the Act by ensuring that a proceeding having an effect on the working or the finances of a sick industrial company shall not be instituted or continued during the period the matter is under

M. Saidalavi Master vs State of Kerala

Court : Kerala

legislative powers. Learned author refers to:“Ragbag” Acts : Some Acts are “ragbag” Acts, covering many areas. The annual Finance Act is an extreme example. It is divided into Parts, dealing respectively with customs and excise duty, value added … Regulation Act, 1949 and therefore, the provisions of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 do not apply to the recovery of dues by co-operative banks from their members. Interestingly while holding that … 365. There, certain notices issued to a Co- operative Society engaged in banking business under the provisions of Section 78 of the Maharashtra Co-operative Societies Act, 1960 were challenged on the ground that the notices were without jurisdiction,

U.a.Lathif Mla vs State of Kerala

Court : Kerala

legislative powers. Learned author refers to:“Ragbag” Acts : Some Acts are “ragbag” Acts, covering many areas. The annual Finance Act is an extreme example. It is divided into Parts, dealing respectively with customs and excise duty, value added … Regulation Act, 1949 and therefore, the provisions of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 do not apply to the recovery of dues by co-operative banks from their members. Interestingly while holding that … 365. There, certain notices issued to a Co- operative Society engaged in banking business under the provisions of Section 78 of the Maharashtra Co-operative Societies Act, 1960 were challenged on the ground that the notices were without jurisdiction,