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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

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … the part of the assessee to make the return under Section 70, but it was issued only under Section 77 for imposition of penalty on account of failure to file returns. The relevant paragraph of the Tribunal's order

Mohan Singh Gill and Ors. Etc. Etc. Vs. State of Punjab and Ors. Etc. ...

Court : Supreme Court of India

Subject : Land Acquisition

made in the master plan. He referred to Section 77 of Punjab Regional and Town Planning and Development Act, 1995 which prescribes the mandatory procedure that has to be followed without making the changes in the master plan … chunk of land for developing commercial area clearly showed that the land of the appellants was acquired to finance the project of constructing the road. According to him, such an action is per se arbitrary as land

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … between 01.07.2012 and 16.02.2014, and also proposed imposition of penalties under sections 77(1)(a), 77(1)(d), 77(2) and 78 of the Finance Act, 1994. The appellant filed … dated 08.04.2015 calling upon the appellant to show cause why their refund claim should not be rejected under Section 11B of the Central Excise Act, 1944. The appellant filed a written reply, but the Commissioner passed Order-in-Original

A.Habeeb vs the State of Kerala

Court : Kerala

order to understand the grievance raised by layingchallenge to the aforementioned documents, reliance to statutory provisions of Waqf Act 1995 would be material. Section 3(c) of Waqf Act 1995 defines the Board, which reads as under: “3(c) “Board” … Waqf in a State, shall vest in the Board established for the State.8. Relevant sections now would be Section 77, which defines Waqf Fund. The same reads as under:“77. Waqf Fund.--(1) All moneys received or realised by the … the works and execute such works from waqf funds or from the finances which may be raised on the security of the properties of the

Kerala State Wakf Bord Staff Association vs State of Kerala

Court : Kerala

order to understand the grievance raised by layingchallenge to the aforementioned documents, reliance to statutory provisions of Waqf Act 1995 would be material. Section 3(c) of Waqf Act 1995 defines the Board, which reads as under: “3(c) “Board” … Waqf in a State, shall vest in the Board established for the State.8. Relevant sections now would be Section 77, which defines Waqf Fund. The same reads as under:“77. Waqf Fund.--(1) All moneys received or realised by the … the works and execute such works from waqf funds or from the finances which may be raised on the security of the properties of the

Kerala State Wakf Board Staff Association vs State of Kerla

Court : Kerala

order to understand the grievance raised by layingchallenge to the aforementioned documents, reliance to statutory provisions of Waqf Act 1995 would be material. Section 3(c) of Waqf Act 1995 defines the Board, which reads as under: “3(c) “Board” … Waqf in a State, shall vest in the Board established for the State.8. Relevant sections now would be Section 77, which defines Waqf Fund. The same reads as under:“77. Waqf Fund.--(1) All moneys received or realised by the … the works and execute such works from waqf funds or from the finances which may be raised on the security of the properties of the

Kerala State Wakf Board Staff Associatio vs State of Kerala & Othe ...

Court : Kerala

order to understand the grievance raised by layingchallenge to the aforementioned documents, reliance to statutory provisions of Waqf Act 1995 would be material. Section 3(c) of Waqf Act 1995 defines the Board, which reads as under: “3(c) “Board” … Waqf in a State, shall vest in the Board established for the State.8. Relevant sections now would be Section 77, which defines Waqf Fund. The same reads as under:“77. Waqf Fund.--(1) All moneys received or realised by the … the works and execute such works from waqf funds or from the finances which may be raised on the security of the properties of the

The Custodian Vs. Union of India and Others

Court : Mumbai

Subject : Commercial

Acts : Special Courts (Trial of Offences Relating to Transactions in Securities) Act, 1992 - Sections - 4(1), 9-A, 10, 11(1) and 11(2); Income Tax Act, 1961; Insolvency Act, 1909 - Sections 49, 68, 69, 70 and 71; Constitution of India - Article 226; Finance Act, 1975; Companies Act, 1956 - Sections 77

Reported in : 2000(4)BomCR313

depend upon the assessment being made by the Income-tax Officer but, it depends on the enactment of the Finance Act prescribing rate/rates for any assessment year. Therefore, as soon as the rates are prescribed by the Finance Act, … securities, which were attached included shares of various companies. On 20th February 1995 in Misc. Application No. 107 of 1993 & Others, the Special Court … is not obtained, the Court may also consider giving of buy-back option to companies as provided for under section 77 of the Companies Act. Mr. Cooper, the learned Counsel appearing on behalf of State Bank of India, supported

Shankarlal Vs. Income-tax Officer and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 70, 74, 76, 77, 78, 119, 132, 132A, 139, 140A, 142, 142(1), 143 and 148; ;Wealth Tax Act, 1957 - Sections 37A and 37B; Income Tax Act, 1961 - Sections 28

Reported in : (1998)144CTR(AP)424; [1998]230ITR536(AP); [1998]99TAXMAN500(AP)

IV of the Finance Act, 1997, does not contain any section enabling the CBDT to issue any clarifications. Section 77 only enables the Board to make rules which are also to be laid before each House of Parliament. … stated that no circulars of CBDT have been issued which are in conflict with S. 64 of the Finance Act, 1997. In the reply-affidavit, it is reiterated that the denial of the benefit of the Scheme to the … : Where search and seizure action has taken place in financial year 1995-96, the block period is 1985-86 to 1995-96, can disclosure under the present