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Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

more specific provision i.e. sub-Clause (iii)(a) of Clause 2 of Section 17 was introduced de novo by the Finance Act, 1999 w.e.f. 1st April, 2000 whereby the income represented by arising an exercise of stock option was exigible to … of Authority for Advance Rulings (AAR) reported at XYZ, In re (1998) 150 CTR (AAR) 504 : (1999) 102 Taxman 74 (AAR) and finally held that such a benefit flowing from the employment contract is obviously a

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

that Section 50B has retroactive effect is not correct. According to him, Section 50B was introduced by the Finance Act, 1999 w.e.f. 1st April, 2000. According to him, the Notes on Clauses, the Memo Explaining the Provisions of the … be allowed inasmuch the Special Bench of this Tribunal in Kwality Milk Foods Ltd. v. Asstt. CIT (2006) 102 TTJ (Chennai)(SB) 1 : (2006) 100 ITD 199 (Chennai)(SB) has taken the view that the deletion of the

Balvinder Singh and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : CustomsCriminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1)

Reported in : 2000CriLJ4759; 2000(55)DRJ133; 2000(72)ECC48

Tihar, New Delhi, pursuant to detention order passed by the Joint Secretary, COFEPOSA, Govt. of India, Ministry of Finance, Department of Revenue, New Delhi (hereinafter referred to as Detaining Authority) under Section 3(1) of Conservation of Foreign … the sponsoring authority became available on 2 4.12.1999. 25th and 26th December, 1999 were holidays. The representation was put up by the Section to the … were liable to confiscation. Some documents were also seized. Notices were issued to each of the detenus under Section 102 of the Customs Act and they gave in writing that they did not went to be searched before

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2008)(126)ECC216

Tariff Act - Sections 107 and 108; Indian Aircraft Rules - Rules 2(49), 30, 134(1) and 134(1)(1A); Bihar Finance Act, 1981 - Section 13(1)Hemraj Gordhandas v. H.H. Dave, Assistant Commissioner of Central Excise and Customs, Surat 1969 (2) … S.W. 732; Collector of Central Excise v. Ballarpur Industries 1989 (43) E.L.T., pg. 804; CST v. Rewa Coalfields 1999 (5) S.C.C. 715; G.S. Auto International Ltd. v.Collector of Central Excise, Chandigarh 1993 (152) E.L.T. Page 3; Jaishri … reason that the Applicant does not satisfy the requirements of Condition No. 102, firstly because the Applicant is not directly concerned with the maintenance/repair of

Mohan Breweries and Distilleries Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2008)114TTJ(Chennai)532

facts of the case. These order were delivered before the amendment to Section 80-IA. By amendment by the Finance Act, 1999 w.e.f. 1st April, 2000, Section 80-IA(2) was introduced which has given the option to the assessee to opt … he submitted that the case law in the cases of Prasad Productions (P) Ltd. v. Dy. CIT (2006) 102 TTJ (Chennai) 456 : (2006) 98 ITD 212 (Chennai) and Addl. CIT v. Ashok Alco Chem Ltd. (2005)

Premier Automobiles Ltd. Vs. Income Tax Officer and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1999; Income Tax Act, 1961 - Sections 2(14), 2(42C), 45 to 50, 55 and 230A

Reported in : (2003)182CTR(Bom)202; [2003]264ITR193(Bom)

'slump sale' under Section 2(42C) was not there as that definition came on the statute book only under Finance Act, 1999, w.e.f. 1st April, 2000. The concept of slump sale initially was evolved under judge-made law which has been

Commissioner of Income Tax Vs. M/s. Salora International Ltd.

Court : Delhi

Subject : Direct Taxation

the Act - which were introduced in the Act with effect from 1stApril, 2000 by virtue of the Finance Act, 1999 - and held that since Section 50B of the Act was introduced after AY 1997-98, the said provision

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

2009) (w.e.f. 1-6-2009); c) The Prevention of Money-Laundering (Amendment) Act, 2012 (2 of 2013) (w.e.f. 15-2-2013); d) The Finance Act, 2015 (20 of 2015) (w.e.f. 14-5-2015); e) The Black Money (Undisclosed Foreign Income and Assets) and Imposition of … in 1989].; h) The Prevention of Corruption Act, 1988 [Section 5(6)].; i) The Maharashtra Control of Organised Crime Act, 1999 [Section 20]. [While this is a State law, it has been adopted by several States, or has served as … the Cr.P.C. are also highlighted. With respect to seizures, it is submitted that the same is governed by Section 102 of the Cr.P.C., and empowers a police officer to seize any property upon a mere suspicion. This is

U.P. Zila Parishad Karamchari Sangh and anr. Vs. State of U.P. and ors ...

Court : Allahabad

Subject : Constitution

Acts : Constitution of India - Article 226; Uttar Pradesh Kshetra Panchayats and Zila Parishads Adhiniyam, 1961 - Sections 102(3)

Reported in : (2002)3UPLBEC2569

State of U.P. and Anr., AIR 1981 Supreme Court 1649. 3. Reserve Bank of India v. Peerless General Finance & Investment Company Limited and Ors., (1987) 1 SCC 424 ; AIR 1987 SC 1023. 35. In reply, … 29,49,734-30 in respect of salary for the period March, 1997 to January, 1999. Total --Rs. 36,03,452-60. 17. As stated earlier, the petitioners have, inter-alia, challenged … 3 of the writ petition and Annexure 3 to the writ petition and submits that in view of Section 102 (3) (b) of the U.P. Adhiniyam, 1961, the payment of salaries, allowances, pension etc. is to be made … proceeding, but the petitioners have no locus standi to question the said activities of Zila Panchayat, Banda regarding establishment of the Post Graduate College, appointment

DurkIn Vs. Dsg Retail Limited and Another

Court : UK Supreme Court

Subject : Right to Information

credit agreement. It provides: "(1) A restricted-use credit agreement is a regulated consumer credit agreement “ (a) to finance a transaction between the debtor and the creditor, whether forming part of that agreement or not, or (b) … to HFC under the credit agreement. In late February or early March 1999, after he returned from working offshore, he responded to a request for … for Mr Durkin. 29. Before considering the delictual case against HFC, it is necessary to take into account section 102(1) of the 1974 Act, which provides: "Where the debtor or hirer under a regulated agreement claims to have