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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 … believe' and distinguished the same from 'reason to suspect' comparing the provisions with the un-amended provisions of Section 34(1) of the Income-tax Act, 1922 and held that after amendment, the expressions 'reason to believe' had to be

income-tax Officer Vs. Kenaram Saha and Subhash Saha and

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2008)301ITR171(Kol.)

the circumstances spelt out in Circular No. 220 were inclusive by way of examples and not exhaustive.5. That Finance Act, 1995 amended Section 40A(3) with effect from April 1, 1996, by which disallowance under Section 40A(3) was reduced to … April 30, 2000 amounting to Rs. 36,000 and the second payment on June 16, 2000 amounting to Rs. 34,000. The assessee has produced before us the xerox copy of the calendar of the year 2000 and we

Commissioner of Income Tax Vs. Ramesh Chand Soni

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(2A), 153, 158BE and 158BH; Finance Act, 1996; Finance (Amendment) Act, 2002; Limitation Act, 1963 - Sections 30

Reported in : (2005)194CTR(Raj)84

Chapter X1V-B consisting of Sections 158B to 158BH was enacted and inserted in IT Act, 1961, by the Finance Act, 1995, w.e.f. 1st July, 1995, no Explanations were enacted. Neither any provision for exclusion of any period for any … limitation have been picturesquely described as 'statutes of repose'... in our opinion, it is somewhat inapt to describe Section 34 with its amendments and validity as a section of repose. Under that section, there is no repose till

Cit-7 vs.odeon Builders Pvt. Ltd

Court : Delhi

Subject : Direct Taxation

is necessary first to examine the background to the insertion of Section 260A of the Act. By the Finance Act No.2 of 1998 a new sub- heading and Section were inserted in Chapter XX of the Act. The … days, there, necessarily, has to be a strict construction of Section 260A(2). A comparison could be drawn with Section 34 of the Arbitration and Conciliation Act, 1996, Section 34 (3) of which stipulates a three-month period for filing

Pr. Commissioner of Income Tax-4 vs.gulbarga Associates (P) Ltd.

Court : Delhi

Subject : Direct Taxation

is necessary first to examine the background to the insertion of Section 260A of the Act. By the Finance Act No.2 of 1998 a new sub- heading and Section were inserted in Chapter XX of the Act. The … days, there, necessarily, has to be a strict construction of Section 260A(2). A comparison could be drawn with Section 34 of the Arbitration and Conciliation Act, 1996, Section 34 (3) of which stipulates a three-month period for filing

M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Subject : BankingTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 32(3), 32, 34, 34A, 56, 58, 60, 61, 61(1), 64, 66, 70, 70(2), 71, 71(1), 71(2), 71(3), 73, 76, 77, 78, 80, 115A, 115B, 117, 121 and 133; Andhra Pradesh Co-operative Societies (Amendment) Act, 1970; Andhra Pradesh Co-operative Societies Rules; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36, 36A and 37; Andhra Pradesh Protection of Depositors and Financial Establishments Act, 1999; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969; Banking Companies Act, 1949; Banking Laws (Amendment) Act, 1983 - Sections 42; Banking Laws (Application to Co-operative Societies) Act, 1965; Banking Regulation Act, 1949 - Sections 2, 3,

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

notice was issued to the Union of India in the Ministry of Finance, Department of Economic Affairs (Banking Division). Sri M. Ratna Reddy, learned counsel … Chapter are provisions relating to rule making powers of the Central Government.The Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 [Act 30/1995] (for short 'the 1995 Act'):-15. Increased State's participation in financing and management of Co-operative Societies substantially … the Tribunal and appeals against the order of Recovery Officer. Chapter VI contains provisions relating to miscellaneous matters. Section 34 enacts overriding effect to the provisions of the Act. Including in this Chapter are provisions relating to rule

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 … and 10694-10695 of 2024, R.P.(C) No. 155 of 2022 In C.A. No. 3411 of 2020, R.P.(C) No. 1289 of 2021 In C.A. No. 5053 of

Dundoo Ravi Kumar Vs. The Special Court under the A.P. Land Grabbing ( ...

Court : Andhra Pradesh

Subject : Land Acquisition

1 SCC 520), DSR Steel (Private) Limited Vs. State of Rajasthan and others (2012) 6 SCC 782), Suseel Finance and Leasing Company Vs. M.Lata and others (2004) 13 SCC 675), M.N. Haider and others Vs. Kendriya Vidyalaya … in L.G.C. No.10 of 1990 on the file of the Special Court under Andhra Pradesh Land Grabbing (Prohibition) Act, 1982 (for short, Special Court') filed these three writ petitions under Article 226 of the Constitution of India. … filed a review petition in I.A. No.1767 of 1994 on 06.12.1994 under Section 17A read with Rule 18 of the Act. The writ petitioner has … is stated that even Public Works Department took over an area of 344 square yards adjoining the said land on 11.03.1357 Fasli from the original

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 … and the Defendants must show commercial and continuous use prior to 23-6-2011. Mr. Tulzapurkar further submitted that under Section 34 of the Trademarks Act, even if there was prior use, nothing in the Act entitles the proprietor or

Commissioner of Income Tax Vs. Anand theatres

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)492; [2000]110TAXMAN338(SC)

Hotel's case (supra) the Legislature amended the definition of 'plant' in section 43(3) of the Act by the Finance Act, 1995. The amending section clearly shows that the legislative intent was never to exclude cinema and hotel buildings which … used for the purposes of the business or profession, the following deductions shall, subject to the provisions of section 34, be allowed-(i) in the case of ships other than ships ordinarily playing on inland waters, such percentage on