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Orissa Power Generation Corpn. Ltd. Vs. Orissa Electricity Regulatory ...

Court : Orissa

Subject : ElectricityConstitution

Acts : Orissa Electricity Reforms Act, 1995 - Sections 10, 11, 11(1), 15A(3), 17, 21, 21(1), 21(2), 21(3), 21(4), 21(5), 28, 28(1), 28(2), 29, 29(2), 29(3), 29(5), 30, 30(3), 39, 46, 57, 57(3) and 58; Electricity (Supply) Act, 1948 - Sections 43A, 43A(1), 43A(2), 43(1)(2) and 49(3); Electricity Regulatory Commissions Act, 1998 - Sections 51; Central General Clauses Act, 1897 - Sections 6; Telecom Regulatory Authority of India Act, 1997 - Sections 11; Andhra Pradesh Electricity Reforms Act, 1999 - Sections 26 and 37; Electricity Act, 2003 - Sections 185(3); Constitution of India - Article 226; Orissa Electricity Regulatory Commission (Conduct of Business) Regulations, 1996 - Regulation 110(3); Telecommunication Interconnection Charges and Revenue Sharing (First Amendment) Regulations, 1999;

Reported in : AIR2005Ori125

the licence for distribution and supply of electricity.14. Mr. N.C. Panigrahi, learned counsel appearing for Gridco, submitted that Section 39 of the Act, 1995 provides for an appeal against an order of the Commission on a question of … of the Supreme Court in Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd. AIR 1987 SC 1023, India Thermal Power Ltd. … of bulk purchase and supply and transmission of electricity in the State of Orissa. The Orissa Electricity Reforms Act, 1995 (for short, 'the Act, 1995') came into force with effect from 1-4-1996 and under the provisions of the

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 … 184 (SC), specifically at pages 188 and 189.CIT, Patiala v. Shahzada Nand and Sons and Ors. 60 ITR 392 (SC), at pages 399 to 401.Vikrant Tyres Ltd. v. First ITO 7. The learned Counsel Shri Ajay Gandhi

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … Economic, Social and Cultural Rights, 1966 and relied on Sri. P.G. Gupta v. State of Gujarat & Ors. 1995 (1) SCALE653- where a Bench of three Judges of this Court had considered the mandate of the human … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section … @ SLP(C) No.15040/2019; C.A. No._____/2022 @ SLP (C) No._____/2022 @ Diary No(s). 39525/2017; C.A. No._____/2022 @ SLP(C) No.14574/2019; C.A. No._____/2022 @ SLP (C) No._____/2022 @

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

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the

M/S Herbertsons Limited, Alwar Vs. State of Rajasthan and anr.

Court : Rajasthan

Subject : Excise

Acts : Rajasthan Excise Act, 1950 - Sections 9-A, 30-A and 30-AA; Rajasthan Excise (Amendment) Act, 1995 - Sections 5; Rajasthan Taxation Tribunal Act, 1955; Rajasthan Excise Rules, 1956 - Rule 69(2); Rajasthan Distillery Rules, 1977 - Rules 21 and 91(3); Rajasthan Excise (Amendment) Act, 1976 - Sections 2; West Bengal Finance (Sales Tax) Act, 1941 - Sections 6B, 10, 10A, 10-A(2) and 11; Kerala Motor Vehicles Act - Sections 39; Kerala Motor Vehicles Taxation Act, 1976

Reported in : 2001(3)WLC19; 2001(3)WLN442

examined. The assessee unsuccessfully challenged the validity of the provision forturnover tax in Section 6B of West Bengal Finance (Sales Tax) Act without entertaining any doubt as to their liability to turnover tax thereunder in case the … the excise duty, the Excise Commissioner issued an order dated 16lh December, 1995, whereby interest for about 10 years, that is from 1984 to 1995, … S. Sankarasubban, J.). In that case, the matter relates to payment of one-time Motor Vehicles Tax. As per Section 39 of the Kerala Motor Vehicles Act all the vehicles have to be registered with the concerned registration authority

Coimbatore District Central Co-operative Bank Ltd. Vs. Income-tax Offi ...

Court : Chennai

Subject : Direct Taxation

made on or after 1st June, 1992." 49. After about three years, the next amendment came under the Finance Act, 1995. The object of this Act was indicated to be to bring about an effective method of widening the … This is covered by Section 7 of the Banking Regulation Act, 1949. 39. Insofar as the application of Section 7 of the Act to co-operative … are by the branch offices of one assessee, namely, The Coimbatore District Central Co-operative Bank Limited, filed under Section 260A of the Income Tax Act, 1961. 2. The assessee has come up with the above appeals, raising

Shaw Wallace and Co. Ltd. Vs. Assistant Commissioner of Income-tax and ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113, 139, 143, 143(3), 148, 158BA, 158BA(2), 158BB and 158BB(1); ;Constitution of India - Article 226

Reported in : (1999)154CTR(Cal)105,[1999]238ITR13(Cal)

the undisclosed income is charged to tax at 60 per cent, irrespective of what rates or slabs the Finance Act of the corresponding opened up block years had provided at the material time.6. The above is a very … for block assessment, the regular assessment was outstanding in respect of two assessment years only, viz., 1994-95 and 1995-96, but we are concerned in the present writ with only one assessment year, viz., 1995-96.8. While the order … has been a search or seizure (as here) or a requisition under Section 132A.3. Broadly speaking, the provisions of the Chapter are that, once a

Sher Amir Singh Vs. Union of India and Others

Court : Armed forces Tribunal AFT Chandigarh Bench Chandimandir

Subject : Education

Jan 1996 ( permitted vide para 61 of SAO 3/S/89) the weak remarks for casual attitude and personal finances were made for the first time. Petitioner got married in 1995. During the next ACR period, ie, 1996, … at Chandigarh is taken up on transfer to this Tribunal under Section 14 of the Armed Forces Tribunal Act, 2007. 2. The petitioner in his petition seeks quashing of impugned order dated 22.01.2009 (Annexure P-22) vide which … granted to him while serving with 4 JAK RIF under AA Sec 39(b). He was found guilty and was awarded punishments as under: (a) Reprimand

industrial Development Corpn. of Orissa Ltd. Vs. Cit

Court : Orissa

Subject : Direct Taxation

Reported in : [2004]137TAXMAN556(Orissa)

of business activity undertaken by the assessee as can be visualized from the public reported accounts for the finance year 1995-96. The AC failed to pin point as to how and why the assessee did not have … A.K. Patnalk, J.This is an appeal under section 260-A of the Income Tax Act, 1961 (herinafter referred to as the Act) against the order dated 7-2-2003 of the Income Tax Appellate Tribunal,