Advanced Search Results

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles … JUDGMENT L. NAGESWARA RAO, J.1. The Madras Bar Association has filed this Writ Petition seeking a declaration that Sections 12 and 13 of the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and … (11) which shall be deemed to have been inserted with effect from 26.05.2017 provides that the term of office of the Chairperson and Member of

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. … Appellants: Ericsson Telephone Corporation 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 … the DTAA. For the purposes of this argument, he relied on Article 26 of the DTAA.Paragraphs 1 and 2 of this Article are relevant and

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

the sale of incremental production and as such it is not liable to pay tax thereon provider under Section 26 (2) of the Bihar Finance Act during the period under reference. The respondent No: 4, by the impugned … exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and

Bda Ltd. Vs. Income-tax Officer (Tds)

Court : Mumbai

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 133A, 194C, 201(1), 201(1A), 252(2) and 252(3); Finance Act, 1972; Finance Act, 1995; Punjab General Sales Tax Act; Tamil Nadu General Sales Tax Act; Income Tax Appellate Tribunal Rules - Rule 29

Reported in : (2006)201CTR(Bom)413; [2006]281ITR99(Bom)

was clarified that, the said section will not apply to transport contracts. Explanation III was inserted by the Finance Act, 1995, and with effect from July 1, 1995, so as to include in the expression 'work' carrying of goods, … contracts', and labour contracts and will not cover contracts for sale of goods. By subsequent circular dated September 26, 1972 (see [1972] 86 ITR 30), it was clarified that, the said section will not apply to transport

Gorantla Venkateswara Rao Vs. Kolla Veera Raghava Rao and anr.

Court : Andhra Pradesh

Subject : Criminal

Acts : Negotiable Instruments Act, 1881 - Sections 138, 139 and 142; General Clauses Act, 1897 - Sections 26; Indian Penal Code (IPC), 1860 - Sections 415 and 420; Code of Criminal Procedure (CrPC) , 1974 - Sections 156(3), 188, 220(1), 221(1), 258, 300, 300(1) to 300(6) and 482; Constitution of India - Article 20(2)

Reported in : 2005(2)ALD(Cri)840; I(2007)BC446; 2006CriLJ1

Section 138 of the Act.4. The accused took a defence that he borrowed Rs. 5.000/- only from Southern Finance Company, Guntur in the year 1991. The said company being managed by the complainant obtained his signatures on … of 1999 is preferred by the complainant in C.C. No. 1 of 1995 on the file of the V Additional Munsif Magistrate, Guntur. The appellant … other Court to which the first-mentioned Court is subordinate.(6) Nothing in this section shall affect the provisions of Section 26 of the General Clauses Act, 1897 (10 of 1897) or of Section188 of this Code.54. The section is

South Eastern Coalfields Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2003)260ITR1(Nag.)

(va) of Section 36(1) as given in Clause 12.1 of the Explanatory Note on the provisions of the Finance Act, 1987, are extracted below : "12.1. The existing provisions provide for a deduction in respect of any payment … completed making substantial additions to the income returned by the assessee-company. The assessments for the asst. yrs. 1994-95, 1995-96 and 1996-97 of the assessee-company were also completed making substantial additions vide orders passed by the AO under … of the assessee. He also submitted that the proceedings initiated under Section 263 by the CIT in assessee's own case for asst. yr. 1992-93 on

Smt. Jyoti M. Bhandari Vs. Asstt Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)6SOT375(Ahd.)

relied upon by the assessees are prior to the amendment by the Finance (No. 2) Act, 1998 and Finance Act, 2002 with retrospective effect from 1-7-1995. The Explanation which the assessees relied upon was inserted by Finance (No. … These two appeals by two assessees are against the orders of assessing officer passed under section 158BD read with section 158BC of the Income Tax Act, 1961 for the block period 1-4-1985 to 31-3-1995 … 4,500 shares out of the entire holding of 1,66,000 shares up to 26-6-1995. Notices were, therefore, issued under section 158BD read with section 158BC on

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … is said that as against total deductions of Rs. 2,11,289 between April, 1995 and March, 1996 vide annexure 4, the tax liability of the said … to quote the section in extenso as hereunder : '25-A. Advance recovery of tax.--(1) Notwithstanding anything contained in Section 26, every person responsible for. making any payment of sale price or any amount purporting to be the full

J.K. Cement Works Vs. Asstt. Commissioner of Central Excise and Custom ...

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B and 11BB

Reported in : 2004(97)ECC6; 2004(170)ELT4(Raj); RLW2004(4)Raj2604; 2004(3)WLC757

of an application under Sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be … three months from such date, till the date of refund of such duty.'20. Section 11BB was inserted by Finance Act of 95 with effect from 26-5-95. At the time of insertion the minimum rate of interest required to

Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

construe section 77 of the Taxation of Chargeable Gains Act 1992 ("the 1992 Act") as substituted by the Finance Act 1995 ("the 1995 Act"). The legislation has since been changed again, by the Finance Act 2000, which introduced into … as a result of a sale from which he personally gets nothing. These rules are now found in section 26 of the 1992 Act. 26. The CGT legislation has from its inception treated trustees of settled property as