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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, … be brought on record, but without making any formal application for addition, which was prohibited as per Rule 29 of the Income-tax Appellate Tribunal Rules. The Tribunal also observed that, the point of jurisdiction was required to

Haryana Financial Corporation and anr. Vs. Jagdamba Oil Mills and anr.

Court : Supreme Court of India

Subject : Civil

Acts : State Financial Corporation Act, 1951 - Sections 29, 29(1) and 30; Industrial Financial Corporation Act, 1948; Constitution of India - Article 226

Reported in : AIR2002SC834; 2002(2)ALD89(SC); 2003(4)ALLMR(SC)808; I(2002)BC568(SC); [2002]110CompCas20(SC); (2002)3CompLJ8(SC); [2002(2)JCR53(SC)]; JT2002(1)SC482; (2002)2MLJ75(SC); (20; (2002) 3 SCC 496

their disposal unlimited funds. They have to cater to the needs of the intended borrowers with the available finance. Non-payment of the instalment by a defaulter may stand on the way of a deserving borrower getting financial … No. 3801/2000 whereby judgment and decree in Civil Suit no. 86 of 1995 instituted before the Civil Judge (Senior Division), Ambala and judgment and decree … said instalment. As the respondent no.1 was a chronic defaulter in making payment of the instalments action under Section 29 of The State Financial Corporation Act, 1951 (in short 'the Act') was taken, after recalling the loan under

Charak Pharmaceuticals (i) Ltd Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Constitution of India - Article 226; Finance Act, 1962 - Sections 86 to 98

Reported in : 2000IIAD(Delhi)363; 2000(52)DRJ544; 2000(67)ECC749

'tax arrear' within the meaning of Section 87(m)(ii) of the Finance (No. 2) Act, 1998 (for short `the Finance Act'). 7. The petitioner filed an appeal against the order, dated 17th September, 1998, which is stated to be … dated 21st January 1999, pertaining to the additional excise duty demand (Rs.19,29,642/-) for the period from 1st September, 1995 to 31st January, 1998, filed by the petitioner under the provisions of the Kar Vivad Samadhan Scheme, 1998

Raymond Limited Vs. Raymond Pharmaceutical Pvt. Ltd.

Court : Mumbai

Subject : MRTP

Wodka KG Vs. John Distilleries Ltd. 2011(4) Mh.L.J. 842 KSB Aktiengesellschaft and Anr. v. KSB Real Estate and Finance Private Ltd. in Notice of Motion No.4019 of 2007 Ford Motor Company and Anr. v. C.R.Borman and Anr. … Sweden v. Volvo Steels Ltd. of Gujarat (India) in Appeal No.570 of 1995 dt.16th October, 1997 Mahendra and Mahendra Paper Mills Ltd. v. Mahindra and … Mark in their domain name and email address leading to infringement of the Mark under the provisions of Section 29(1) or 29(2) of the Trade Marks Act. The Defendants have denied all the allegations of misrepresentation, unauthorised use

Bpl Ltd. Vs. Inter Modal Transport Technology Systems (Karnataka) Ltd.

Court : Karnataka

Subject : Company

Acts : Companies Act, 1956 - Sections 429, 429A, 433, 441, 441(1), (2), 446, 529, 529(1), 529A, 537 and 537(1); Sick Industrial Companies (Special Provisions) Act, 1956 - Sections 3(1), 15, 15(1), 16, 20, 20(1), (2), (3), (4), 22, 22(1), 22A, 25 and 32; Constitution of India - Articles 226 and 227; State Financial Corporations Act, 1951 - Sections 29 and 46B; Foreign Exchange Regulation Act, 1963; Urban Land (Ceiling and Regulation) Act, 1976; Companies Act, 1913 - Sections 232(1); Provincial Insolvency Act, 1920 - Sections 27, 28 and 28(6)

Reported in : [2001]43CLA228(Kar); ILR2001KAR5373

Bench of this court in Inter national Coach Builders Ltd. s case (supra) is followed in Gujarat State Finance Corpn. v. Official Liquidator, Himachal Tools (P.) Ltd. [1996] 87 Comp. Cas. 658 (Guj.). The Gujarat High Court … of Section 529 and insertion of Section 529A of Act 35 of 1995, is of subjecting the security of the secured creditor to pari passu … By the-said Order, BIFR also granted permission to KSIIDC to take over the assets of the company under Section 29 of the SFC Act.Accordingly, KSIIDC took possession of the secured assets of the company on 1-12-1989, in exercise

Nectar Beverages P. Ltd. Vs. Deputy Commissioner of Income-tax (Assess ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32(1), 41, 41(1) and 50

Reported in : (2004)190CTR(Bom)319; [2004]267ITR385(Bom)

the proviso to Section 32(1)(ii) of the Act was deleted with effect from April 1, 1996, by the Finance Act, 1995, which provided for 100 per cent. depreciation in respect of plant or machinery if its value did not … in Section 41(1) relates to allowable deduction in computing the income from profits and gains of business under Section 29, which includes, inter alia, deduction under Section 32. It is then contended that allowance of depreciation under Section

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

to various years covered by the block assessment. We find that second proviso to Section 7(2) of the Finance Act, 1995, specifically provides that "the amount of income-tax computed in accordance with the provisions of Section 112 or 113 … the previous law retrospective operation is generally intended.In Keshavlal Jethalal Shah v. Mohanlal Bhagwandas this Court while interpreting Section 29(2) of the amending Act, held thus: AIR p. 1339, para 8 An explanatory Act is generally passed to

Manisha Construction Vs. the Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

proceedings as provided under the newly inserted Sub-clause (A) of Clause (c) of Section 158BB(1) inserted by the Finance Act, 2002 with retrospective effect from 1-7-1995.14. We have considered the rival contentions of both the parties and have … been upheld by the Hon'ble Tribunal, Pune Bench 'A', Pune in ITA No. 201/PN/2004 vide its order dated 29-12-2006.24. Admitting the assessee's contention, for the sake of argument, that the seized books of accounts and documents did

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … Gayatri Devi and Santha Rama Rau, A Princess remembers: The Memoirs of the Maharani of Jaipur, (Rupa Publications 1995) [301].. 68 PART F Symbols to political parties would help voters identify and distinguish between political parties which … parties by companies and individuals. The Companies (Amendment) Act 1960 included Section 293A7 to regulate contributions by companies. The provision stipulated that companies cannot contribute

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. … the assessees ultimately filed the returns of income on 2-12-1997 with barely 29 days left before the expiry date within which the return was to … 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