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R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1998)65ITD512(Delhi)

a view to plug such tax evasion only that the provisions were enacted in section 40 of the Finance Act, 1983.5.3 It was argued that since true rent is not reflected in the deed it is open for … to as ALV). In his opinion the monthly rent which the property might fetch within the meaning of section 23 of the Income-tax Act, 1961 (hereinafter called the Act) could not be less than Rs. 7 lakhs per

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 … period 01.04.1989 to 10.02.2000. This order of the CIT under Section 263 of the Act was passed on 23.03.2004. The assessee filed the appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') against

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

- referred to. List of Acts Customs Act, 1962; Finance Act, 2022; Customs (Amendment and Validation) Act, 2011; Finance Act, 1995; Central Sales Tax Act, 1956; Finance Act, 2011; Finance Act, 2022; Central Board of Revenue Act, 1963; Customs … Government or a local authority - Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements, to the officers working in border … reaffirmed by Circular No. 4/99-Cus dated 15.02.1999 and Circular No. 44/2011-Customs dated 23.11.2011 - Thus, the nature of review u/s.28 significantly different from the nature

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 … the arrangement. I think that this analysis (which Keene LJ said he had initially found persuasive) is correct. 23. Carnwath LJ made a rather different point when he said, at para 108, that this was the first

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

of films as a Taxable service under the provisions of Section 65 of Chapter V & V(A) of Finance Act of 1994. W.P.No.1008 of 2012 is filed under Article 226 of Constitution of India praying to issue Writ … can be of different types. By Circular No.109/03/2009 of Central Board of Excise and Customs bearing F.No.137/186/2007-CX.4 dated 23.2.2009, it was clarified that the screening of a movie is not a taxable service except that the distributor

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the … for the year was Rs.1,47,97,995.01 computed as under:Depreciation for Assessment year Rs. 1,32,44,507.291996-97Unabsorbed depreciation for Rs. 15,53,487.72Assessment Year 1995-96Total = Rs. 1,47,97,995.014. Accordingly, the appellant filed a 'nil' return and carried forward the unabsorbed depreciation of Rs. … passed by the Income Tax Appellate Tribunal (for short 'the Tribunal') under Section 260A of the Income Tax Act. Assessee also filed ITA No. of … said case, this Court proceeded specifically on the footing that under section 23(5) of the 1922 Act, a registered firm was liable to pay tax

Bank of India and anr. Vs. K. Mohandas and ors.

Court : Supreme Court of India

Subject : Service

Acts : Gratuity Act; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 - Sections 19 and 19(2); Contract Act - Sections 23; Employees Pension Regulations, 1995 - Regulations 2, 11, 14, 28, 29, 29(3), 29(5) and 30 to 34; Constitution of India - Articles 12 and 14

Reported in : JT2009(5)SC247; (2009)IIILLJ609SC; (2009)5MLJ807(SC); 2009(4)SCALE596; (2009)5SCC313; 2009(3)SLJ493(SC)

and disposed of by the common judgment.3. In the month of May, 2000, Government of India, Ministry of Finance (Banking Division), advised the nationalized banks to carry out detailed manpower planning as these banks were found to … contribution of provident fund and pension in terms of Employees Pension Regulations, 1995, in case of those who have opted for pension and have put … It was submitted that any contract (or contractual scheme), contrary to a statutory law would be hit by Section 23 of the Contract Act and, therefore, it is the contract or the scheme which has to be modified,

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (2000)73ITD49(All.)

as an aid to interpretation.3.1 Chapter XIV-B of the Act was brought on the Statute Book by the Finance Act, 1995 with effect from the 1st July, 1995. It provides for a special procedure for assessment of search cases. … an equally efficacious alternative remedy by way of an appeal to the prescribed authority under sub-section (1) of section 23 of the Act, then a second appeal to the Tribunal under sub-section (3)(a) thereof, and thereafter in the

State Bank of Travancore Vs. District Collector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23, 23(1) and 26B; Kerala Co-operative Societies Act - Sections 69; Revenue Recovery Act; Finance Act, 1999 - Sections 26B; Transfer of Property Act - Sections 58 and 100; Income Tax Act; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Karnataka Sales Tax Act, 1957 - Sections 13 13(1), 13(3) and 15; Karnataka Land Revenue Act, 1964 - Sections 158, 158(1) and 190; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Constitution of India - Article 372(1)

Reported in : [2005]142STC266(Ker)

that the amendment of the Kerala General Sales Tax Act by which Section 26B is incorporated by the Finance Act, 1999 with effect from April 1, 1999 has no retrospective operation. Senior Counsel also pointed out that Section … 20, 1986. The bank obtained a decree in O.S. No. 194 of 1995 from the Sub-court, Kollam on November 30, 2000. The Tahsildar advertised the … The priority of crown debts over other debts (secured or unsecured) in the context of the provisions of Section 23(1) of the Kerala General Sales Tax Act was considered by a two-Judge Bench of the Supreme Court in

Bharathidasan University, Palkalai Perur, Tiruchirapalli Rep. by Its R ...

Court : Chennai

Subject : Constitution

Acts : All India Council for Technical Education Act, 1987 -- Sections 2, 4 (1 and 2), 10, 11, 15(1 and 2), 22(1 and 2), 23(1 and 2); Bharathidasan University Act, 1991; All-India Institute of Medical Sciences Act, 1956; Indian Medicine Central Council Act, 1970 -- Sections 33; Indian Medicine Central Council Act, Amendment Act of 1993; National Council for Teacher Education Act, 1993; Dowry (Prohibition) Act, 1961

Reported in : 1998(3)CTC236; (2001)8SCC676; AIR2001SC2861

for Enviro-Legal Action v. Union of India, : [1996]2SCR503 ; 7. Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd., AIR 1987 SC 1023; 8. S. Gopal Reddy v. State of A.P., : 1996CriLJ3237 … preserved.''In the Judicial Review of Administrative Action, De Smith. Woolf and Jowel, 1995 Edn., at pp. 259-60 the law is stated thus:'The erosion of the … Council for Technical Education Act, 1987 (for short, 'the Act'). Exercising the powers conferred by sub-section (1) of section 23 of the Act, the Council made regulations, called the All India Council for Technical Education (Grant of approval