Advanced Search Results

Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

true of sections 660A and 660B of the Income and Corporation Taxes Act 1988 as amended by the Finance Act 1995. 42. The very first of these enactments, section 20 of the Finance Act 1922, was aimed at revocable … disposition, trust, covenant, agreement, arrangement or transfer of assets") appeared for the first time in subsection (9)(b) of section 21 of the Finance Act 1936 (provisions as to income settled on children), which was capable of applying to

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible … that with effect on and from 'the date of commencement of the Rajasthan Lands and Buildings Tax (Amendment) Act, 1995 (Act No. 14 of 1995)' on tax shall be levied and collected on lands and buildings situate in … cases provided for therein. It comes into play in cases of withdrawal of exemption under Section 6 or Section 21 of the Act or acquisition of land and building by transfer or otherwise; or, building, re-building or enlargement

Bireswar Sirkar Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 21 and 226; ;Gold Control Rules - Rule 126(1), 126(1) and 126M; ;Gold Control Act, 1968 - Sections 4, 68 and 78; ;General Clauses Act, 1897 - Section 6; ;Finance Act, 1995; ;Gold Control Ordinance, 1968; ;Defence of India Rules; ;Central Excise Act, 1944

Reported in : (2003)2CALLT523(HC),2003(162)ELT1170(Cal)

Their nomenclature have been changed, they have now been designated as the Commissioner of Central Excise by the Finance Act of 1995. The Collector of Central Excise and Customs does not exist, which used to be the adjudicating … Control Act, 1968. The Act lays down that possession of certain quality and quantity of gold is prohibited. Section 4 of the Act lays down that the matter will be adjudicated by persons authorised by the Government

Sahara Airlines Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)83ITD11(Delhi)

in connection with the operation of leased aircraft" in definition Clause (15A) of Section 10 as substituted by Finance Act, 1995, w.e.f. 1st April, 1996. However, the AO did not accept this stand of the assessee since he was … drew support from the decision of the Supreme Court in the case of Sumati Dayal v. CTT (1995) 214 ITR 801 (SC). According to him, if the expenditure falls within the ambit of exclusionary portion of Section

The Commissioner of Income-tax. Vs. Shri Bharat R. RuiA.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(3), 43(5) ; Securities Contracts (Regulation) Act, 1956 - Sections 2(ac), 2(h), 18A ;

argument advanced on behalf of the assessee that clause (d) inserted to the proviso to Section 43(5) by Finance Act, 1995 with effect from 1/4/2006 is clarificatory and hence retrospective in nature, cannot be accepted, because, firstly, the legislature … 1) This appeal was admitted on 21/12/2010 on one question of law, which at the hearing of the appeal, by consent, is reframed into two

Commissioner of Income Tax and anr. Vs. Dr. C. Balakrishnan Nair and a ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 54, 132, 132(1), 132(3), 132(4), 132(9A), 132(13), 147, 154 and 158B to 158BH; Finance Act, 1995; Income Tax Rules, 1962 - Rules 112, 112A and 112C; Code of Criminal Procedure (CrPC) ; Constitution of India - Articles 14, 19(1), 20(3) and 21

Reported in : (2005)199CTR(Ker)279; 2006(3)KLT251

Section 158BC on 13th June, 1996. Chapter XIV-B consisting of Sections 158B to 158BH was inserted by the Finance Act, 1995, w.e.f. 1st July, 1995. First setting in motion of Chapter XIV-B is to issue notice calling for return … the authorised officer had offered themselves for personal search before and after the search. Search team consisted of 21 persons and not the second respondent alone. No complaint has been raised against the other persons who have

Babu Lal and ors. Through Its Partner Babu Lal Vs. Director of Income- ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 120, 132, 132(1), 132(3), 132A, 148, 157BC, 158B, 158BC, 184 and 278D(2); Income Tax Act, 1992 - Sections 34(1); Taxation Laws (Amendment) Act, 1975; Stamp Act, 1899 - Sections 73; Finance Act, 1995; Income Tax Rules, 1962 - Rule 112(1); Constitution of India - Articles 21, 226 and 227

Reported in : (2005)198CTR(All)274; [2006]281ITR70(All)

provisions of Section 132 and Chapter XIV-B of the Act, explaining that Chapter XIV-B was inserted by the Finance Act, 1995 laying down a special procedure for assessment in search cases. It deals with assessment of a block period … privacy has been held to be a fundamental right of the citizen being an integral part of Article 21 of the Constitution of India by Hon'ble Apex Court in R. Rajagopal v. State of Tamil Nadu and

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … true construction and purpose of Clause 19/20 of S.O.478/479.29. It is next contended by Mr. Modi that under Section 21 of the General Clauses Act the State has the power to rescind, modify or alter its orders and,

Dhanushkodi Vs. Renugopal

Court : Chennai Madurai

Subject : Land Acquisition

payable to Venkatasamy Naicker. One Lingappan, the elder son of the Venkatasamy Naicker was a partner in M/s.Renganathan Finance. The respondent in the year 1986, borrowed a sum of Rs.5,000/- and Rs.3,000/- from M/s.Renganathan Finance. In the … admitted the execution of promissory note, failed to rebut the presumption under Section 118 of the Negotiable Instruments Act. (vi) Against the said judgment and decree, dated 07.08.1998 the respondent filed A.S.Nos.80 and 82 of 1999 before