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Ayush Ajay Construction Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Land Acquisition

the impugned infrastructure. The provisions of section 80-IA(4A) of the Act were brought to the statute by the Finance Act, 1995 with effect from 1-4-1996. Immediately thereafter the budget speech through which the Finance Minister had made a proposal … the work under the contract with the approval of Engineer-in-Chief, PWD, and the expression "tenderer" given in the preamble of the agreement shall include the successors, legal representatives and permitted assigns.After obtaining the tender, M/s. Ajay Construction

Ayush Ajay Construction Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Land Acquisition

Reported in : (2001)69TTJIndore579

the impugned infrastructure. The provisions of section 80-IA(4A) of the Act were brought to the statute by the Finance Act, 1995, with effect from 1-4-1996. Immediately thereafter the budget speech through which the Finance Minister had made a proposal … work under the contract with the approval of Engineer-in- Chief, PWD, and the expression "tenderer" given in the preamble of the agreement shall include the successors, legal representatives and permitted assignees.After obtaining the tender, M/s Ajay Construction

T.C.i. Finance Ltd. Vs. Asstt. Cit, Range 3

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)91ITD573(Hyd.)

which involve the following issues:- Inclusion in the total income of the sum of Rs. 1,23,59,180 being unrealized finance charges on hire purchase agreements (Rs. 24,00,077), unrealized lease rentals (Rs. 97,50,771) and unrealized interest (Rs. 2,08,332) on … remained outstanding for more than six months on and from 31^st March 1995. Similarly, para 2.3 of the said circular further laid down that where … Reserve Bank of India Act, 1934, as clearly set out in its Preamble (page 104 of the PB). Section 45JA was introduced in Chapter IIIB … on non-receipt of any income, the assessee was competent to write off under' Section 36 of the Income-tax Act, 1961, as bad debts after actually writing off from the books of account; and the Prudential Norms issued

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (1997)224ITR203AAR

India AB Vs.Income Tax Act, 1961 - Sections 9(1), 28 to 44C, 44D, 115A, 195(2), 245R and 245R(2); Finance Act, 1995; Agreement for Advance Avoidance of Double Taxation Between India and Sweden - Articles 7, 7(3) and 13 1. … of the arguments and not substantiated by any statement of facts relevant thereto. It is true that the preamble (in two of the agreements) talks of the applicant having offered to install GSM Mobile Telephone Hardware belonging

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

to the CIT, in view of the provisions of Section 113 of the Act as inserted by the Finance Act, 1995 and clarified by the Board Circular No.717 dated 14.08.1995, surcharge was leviable on the income assessed. According to … the common law or in the interpretation of statutes. Usually, if not invariably, such an Act contains a preamble, and also the word 'declared' as well as the word 'enacted'. But the use of the words 'it … fallen for consideration is as to whether the proviso appended to Section 113 of the Income Tax Act (hereinafter referred to as 'the Act') which

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

from the leading authority ofRe.: a reference under the Government of Ireland Act 1920 and Section 3 ofthe Finance Act (Northern Ireland) 1934, (1936) A.C. 352, passing throughRalla Ram v. Province of East Punjab, 1948 FCR 207, and … fee and not tax. The purpose oflevying fee, as stated in the Preamble to the relevant legislation, isrendering different services to the society and for … the StateLegislature in State of Orissa. v. Mahanadi Coal Fields Limited (1995)Suppl.2 SCC 686 decided on April 21, 1995.On 30.3.1996 a writ petition under Article 32 of the Constitution of Indiahas been filed in this Court laying … CASE NO.:Appeal (civil)  1532 of 1993PETITIONER:State of West BengalRESPONDENT:Kesoram Industries Ltd. and Ors.DATE OF JUDGMENT: 15/01/2004BENCH:V.N.Khare

Sri Vishwanath H M Vs. Government of Karnataka

Court : Karnataka

Subject : Land Acquisition

OF KARNATAKA DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, BENGALURU-560001. REPRESENTED BY ITS SECRETARY2. GOVERNMENT OF KARNATAKA DEPARTMENT OF FINANCE VIDHANA SOUDHA, 2 BENGALURU-5600O1. REPRESENTED BY ITS ADDL. CHIEF SECRETARY RESPONDENTS (BY SRI R. NATARAJ, ADDITIONAL ADVOCATE GENERAL … 9 SCC780 20. Consumer Education & Research Centre V. Union of India 1995 3 SCC42Prs. 24,25 40 VII. ARGUMENTS ADVANCED BY SRI GOWTHAMDEV C. ULLAL, … also brought to the notice of the Court the wordings in the Preamble of the Constitution of India, wherein it is clearly stated that WE, … 1 R IN THE HIGH COURT OF KARNATAKA AT … OF INDIA PRAYING TO QUASH THE NOTIFICATION DATED177.2017 REGARDING AMENDMENT TO SECTION6OF THE KARNATAKA TRANSPARENCY IN PUBLIC PROCUREMENTS ACT1999 (KARNATAKA ACT28OF2000 BY THE KARNATAKA TRANSPARENCY IN PUBLIC PROCUREMENTS (AMENDMENT) ACT2016 (KARNATAKA ACT31OF2017 VIDE ANNEXURE-A, AS ULTRA VIRES

Air India Statutory Corporation, Etc. Vs. United Labour Union and Othe ... Overruled

Court : Supreme Court of India

Subject : Labour and Industrial

Acts : Contract Labour (Regulation and Abolition) Act, 1970 - Sections 1, 2, 7, 8, 9, 10, 12, 13, 14, 16 to 19 and 21; Constitution of India - Articles 12, 14, 15, 16, 17, 19(2), 21, 32, 38, 39, 41, 42, 43, 46, 51A, 142, 226, 265 and 298; International Airport Authority of India Act, 1971; Airport Authority of India Act, 1994; Companies Act, 1956; Industrial Disputes Act, 1947

Reported in : AIR1997SC645; (1997)3GLR2576; (1997)ILLJ1113SC; 1996(9)SCALE70; (1997)9SCC377; [1996]Supp9SCR579; 1997 (9) SCC 277

of the phrase 'appropriate Government', it would be necessary to recapitulate the Preamble, Fundamental Rights (Part III) and Directive Principle (Part IV) - trinity setting … Society registered under the Societies Registration Act, was held and adjunct of the Government of India. It was financed by the Government of India. Its budget was voted as part of the budget of the Ministry of … to be a fundamental right in Olga Tellis's case; P.G. Gupta v. State of Gujarat and Ors. : 1995(1)SCALE653 ; Shantisar Builders v. Narayan Khimlal Totame and Ors. : AIR1990SC630 ; Chameli Singh and Ors. v. State

Sree Narayana College Vs. State of Kerala

Court : Kerala

Subject : Right to information

Acts : Right to Information Act (RTI), 2005 - Sections 2, 3, 4 and 31; ;State of Kerala, as also the University Grants Commission Act, 1956; ;Revenue Recovery Act; ;Freedom of Information Act, 2002; ;Constitution of India - Articles 12, 19, 19(1) and 19(2)

Reported in : 2010(1)KLT691

SC 997 and P. Kasilingam v. P.S.G College of Technology : AIR 1995 SC 1395. However, when the definition clause states that the word 'defined' … 486 (Varghese v. M.G. University). Hence, these Writ Appeals.2. Adverting to the preamble to the RTI Act, the learned Judge held that it is abundantly … provided for in the earlier limb. It is accordingly pointed out that a body owned, controlled or substantially financed; or, a non-Governmental organisation substantially financed, directly or indirectly by funds provided by the appropriate Government, can fall … in the State of Kerala 'a public authority' as defined in Section 2(h)(d) of the Right to Information Act, 2005, for short, the 'RTI Act'? This has been answered in the affirmative as per the impugned judgment … it may, or not, be 'State' within Article 12 of the Constitution. It was specifically held that

K.A. Jose Vs. R.T.O. and anr.

Court : Kerala

Subject : Sales Tax/VATConstitution

Acts : Andhra Pradesh Rural Development Act, 1996 - Sections 7(1); Assam Taxation (On Goods Carried by Road or Inland Waterways) Act, 1954; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993; Bihar Taxes on Entry of Goods into Local Areas for consumption, Use or Sale thereof Ordinance, 1993; Cantonments Act, 1924; Constitution of India - Articles 14, 19, 19(1), 213, 245, 246, 255, 265, 286 and 301 to 304; Finance Act, 1996; Finance Act, 2003; Himachal Pradesh Taxation (on certain Goods Carried by Road) Act, 1991; Kerala Finance Act, 1996; Kerala General Sales Tax Act, 1963; Kerala Municipality Act, 1994; Kerala Panchayat Raj Act, 1994; Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 2(1), 3, 3(1), 4 and 9; Kerala Tax on En

Reported in : 2008(1)KLJ128

such a legislation under Entry 52 of List II of the VII Schedule of the1 Constitution.3. Trie Kerala Finance Act, 1996 (Act 23 of 199o) had introduced substantial amendments to Act 15 of 1994 with effect from 19-7-1996. … apex court the decision rendered by a Division Bench of this Court in Rajan v. State of Kerala 1995 (2) KLT 369 is no longer good law and that the decision in Father William Fernandez v. State … introduced substantial amendments to Act 15 of 1994 with effect from 19-7-1996. Preamble to that Act was substituted as follows:An Act to provide for the … of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (Act of 1974) is under challenge in all these original petitioners. A