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Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the Finance Act 1995 and paragraph 4 of Schedule 31 to the Finance Act 1996. If it falls within the scope either

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 … 1.6.2002 and that this was considered by the Tribunal in the case of Om Prakash Sharma v. DCIT 83 TTJ 246.4.4 Revenue's contention is that there is ambiguity as to the rate to be charged and the

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

Mirza Ali Raza Waqf vs Karantaka Waqfs Protection

Court : Karnataka

WAQF TRIBUNAL BANGALORE DIVISION, BANGALORE. ALLOWING THE PETITION FILED UNDER SUB SECTION (1) OF SECTION 83 OF WAQF ACT 1995. THIS CIVIL REVISION PETITION HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 02.09.2025, COMING ON FOR PRONOUNCEMENT THIS … : 1981 SCC (Tax) 280 : AIR 1981 SC 1649] and Reserve Bank of India v. Peerless General Finance & Investment Co. Ltd. [(1987) 1 SCC 424] It is, therefore, evident that the word <includes= can be

M.H.Jawahirullah Vs. Government of Tamil Nadu

Court : Chennai

Subject : Land Acquisition

perusing the Wakf Act 1995, we do not find any similar power conferred on the Board. Whereas, under Section 83 of the said Act, the Tribunal constituted by the State Government is deemed to be a civil Court … judicial authority and therefore he should have special knowledge in law, administration, finance etc., Therefore, the absence of prescribing such qualification with specialised knowledge makes … Wakf Act of 1995 and further direct the 1st respondent to strictly follow the provisions of the Wakf Act, 1995 in constituting the Wakf Board. Writ Petition in W.P.No.27590 of 2012 is filed under Article 226 of the

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 … Tribunal (ITAT) was legally correct in dismissing the Department's appeal by not accepting the time period allowed under Section 153(3) Expln. 1(iii) r/w Section 158BH of the IT Act, and not deciding the appeal on merits?II Whether,

Abdul Moid Khan vs.anjuman-e-haideri & Anr

Court : Delhi

Subject : Arbitration

arbitration.11. The appellant further contends that the dispute itself is not arbitrable under section 83 of the Waqf Act, 1995 as it reserves certain category of proceedings to be exclusively determined by the Waqf Tribunal; one such category … eviction/ tenancy matters. The appellant relies upon the judgment in Booz Allen & Hamilton Inc. vs SBI Home Finance Ltd. & Ors. 2011 (5) SCC532 which reads as under: FAO401& 403/2012 Page 7 of 16 “…..35. Arbitral

Haider Khan (Deceased) Thr Lrs vs.anjuman-e-haideri & Anr

Court : Delhi

Subject : Arbitration

arbitration.11. The appellant further contends that the dispute itself is not arbitrable under section 83 of the Waqf Act, 1995 as it reserves certain category of proceedings to be exclusively determined by the Waqf Tribunal; one such category … eviction/ tenancy matters. The appellant relies upon the judgment in Booz Allen & Hamilton Inc. vs SBI Home Finance Ltd. & Ors. 2011 (5) SCC532 which reads as under: FAO401& 403/2012 Page 7 of 16 “…..35. Arbitral

Mange Ram Mittal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Parliament has enacted a separate Chapter XIV-B laying down special procedure for assessment of search cases by the Finance Act, 1995 with effect from 1-7-1995, The fact that separate Chapter was inserted instead of any amendment of existing provisions … Hissar Circle, Hissar, dated 27-6-1997 in the case of the assessee in relation to block assessment order under Section 158BC of the Income-tax Act. This appeal has been assigned to us by the order of the Honble … was conducted on 28-6-1996 at the residential premises of the assessee being 835/14, Yati Nagar, Hansi. On the same date residential premises of one Shri

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)103ITD389(Delhi)

Parliament has enacted a separate Chapter XIV-B laying down special procedure for assessment of search cases by the Finance Act, 1995 with effect from 1st July, 1995. The fact that separate Chapter was inserted instead of any amendment of … Hissar, dt. 27th June, 1997 in the case of the assessee in relation to block assessment order under Section 158BC of the IT Act. This appeal has been assigned to us by the order of the Hon'ble … on 28th June, 1996 at the residential premises of the assessee being 835/14, Yati Nagar, Hansi. On the same date residential premises of one Shri