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Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also … similar technology, was only regulated by the Parliament for the first time through the Cable Television Networks (Regulation) Act, 1995, much after 1976. For all these reasons, it is clear that explanation 4 to section 9(1)(vi) of the … copies of the work, such importation into India without a licence would amount to infringement of copyright. Further, section 58 of the Copyright Act regards infringing copies of any work as the property of the owner of the

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 … years. In such view of the matter, a direction was given in 58 | Pa ge MBA-III to amend the 2020 Rules to make advocates … 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

P.H.C.M. Gandhi, President Rica Employees Union (AITUC) Vellore Vs. Th ...

Court : Chennai

Subject : Education

far as the existing retirement age of 58 years concerned and direct the first respondent to implement G.O.Ms.No.147 Finance (HRM-IV) Finance Department dated 30.06.2014 passed by the Government of Andhra Pradesh to the members of petitioner union … on 01.10.1979. The Regional Training Institute, Vellore, has been registered under Act 27 of the Tamilnadu Societies Registration Act, 1995, on 03.07.1986 with Registration No.76 of 1986 in the office of the District Registrar, Vellore. 63. As per … service, Government of Andhra Pradesh have issued G.O.No.147 dated 30.06.2014, amending sub section (1) of Section 3 of the Andhra Pradesh Public Employment (Regulation of

Beekay Steel Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxElectricity

Acts : Constitution of India - Article 226

Reported in : 2004(1)BLJR767; [2004(1)JCR504(Jhr)]; [2005]141STC263(Jharkh)

of sales tax on sale of finished goods under S.O. No. 479, dated 22.12.1995 read with S.O. No. 58, dated 2.3.2000.4. The case of the petitioner in short is as follows. In the year 1995, the State … S.O. 478 and 479, both dated 22.12.1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 granting exemption from payment of Sales tax on purchase of raw materials and on sale of finished

State of Jharkhand and Ors. Vs. Tata Steel Ltd and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

and 31.08.2000. The said policy was issued in exercise of power conferred by Section 23A of the Bihar Finance Act, 1981 (for short, “the 1981 Act”) and the purpose of framing the policy was industrial growth of the … production of CR products as well as on selling the CR Products as per the Bihar Industrial Policy, 1995 and the Notification made thereunder till 31st July, 2008. In pursuance to the VAT Act and Rules, we … notification nos. 478 and 479 dated 22.01.1995 and SO nos. 57 and 58 dated 02.03.2000 with immediate effect, as a result of which the facility

A.C.i.T. and D.C.i.T. Vs. Shri Raghunath B. Taware

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2008)302ITR136(Pune.)

by the A.R due to following reasons: (i) The definition of the word "Income" was widened by the Finance Act, 1972 w.e.f 1.4.97 and according to memorandum explaining the provisions of the "Finance Bill'1. 1972, winning from lottery, … head referred to Section 56(2)(ib) r.w.s 2(24)(ix). On page 320 again the Learned Author have also observed that Section 58 has been introduced to deny any deduction or any expenditure or allowance under any provisions of this Act … come-within the purview of racing. 10. For the A.Y 1993-94 and A.Y 1995-96 the assessee has accepted that the Tote Winnings arc to be taxed

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … Tax Act 1994 and regulation 29 of the Value Added Tax Regulations 1995 (SI 1995/2518). As originally enacted, section 80 provided that no amount paid … been suggested that it was not within the Commissioners’ general powers of care and management of VAT under section 58 of and Schedule 11 to VATA 1994. 41. The “transitional regime” announced by the Commissioners was a period

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

Court : Mumbai

Subject : Service Tax

of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of … 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

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

of ICTA 1988. Those new sections were inserted into Part XVII, Chapter II by section 80(1) of the Finance Act 1995 and section 122 of the Finance Act 1994 respectively, to apply (in each case) to transactions entered into … section 730A.) It should also be mentioned in passing that section 736A, introducing Schedule 23A, was enacted by section 58 of the Finance Act 1991. I draw attention to the different provenance of these provisions because it is

Lancer Army School Society Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2004)90TTJ(Ahd.)1024

referred to above in para 61.3.2 has laid down as under (p. 58) : '61.3.2. The Finance Act, 2002, has amended section 158BB to clarify … wherein Their Lordships have examined the impact of the amendment in the provisions of section 158BB made by Finance Act, 2002.Their Lordships held as under : "If the provisions of section 168BB are read in proper perspective, we … the issue vide paras 2 and 3 of the assessment order.BS-2 is the diary of the calendar year 1995 and appears to be the mainstay of revenue's case in support of receipt of donations from the parents