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Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

has brought in the necessary amendment under Section 43(6) (c) (i) (C) with effect from 1.4.2000 by the Finance Act, 1999. Section 43(6) (c) (i) (C) provides for the decrease, in a slump sale, of the w.d.v. of the assets … by the amount of depreciation, if any, allowed to the assessee after the said date, and as adjusted." 103. It may be observed that the cost of acquisition of a depreciable asset was taken as its written

KSB Aktiengesellschaft and Another Vs. Anil Agarwal

Court : Mumbai

Subject : Land Acquisition

internationally well-known trade mark with a presence in India (KSB Aktiengesellschaft and Anr. v KSB Real Estate and Finance Private Limited; Notice of Motion No.4019 of 2007 in Suit No.2930 of 2007; decided on 11th February 2008). … the public into believing that the Defendant is in some way connected/ associated with the Plaintiffs." Trade Marks Act, 1999 Section 29 Entitlement to Relief Application is filed for reliefs in both infringement and passing off Plaintiffs restricts her … in KSB Aktiengesellschaft and Ors. v KSB Global Limited, 2011 (45) PTC 103 (Del.). This was a final order in the Suit. After noticing the

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the State Act') was made on March 22, 1999 and by passing the assessment order, additional demand was created and it is the case of the petitioner … , Oswal Spinning & Weaving Mills Ltd. v. State of Punjab [1996] 103 STC 491 (P & H), India Carbon Ltd. v. State of Assam … of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the

Commissioner of C. Ex. and Stc Vs. First Flight Couriers Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 76; Income Tax Act - Sections 80; Industrial Disputes Act - Sections 10(3)

Reported in : (2007)213CTR(Kar)550; 2007[8]STR225; [2008]12STT127; (2008)18VST282(Karn)

Finance Act, 1994) as the explanation offered by him that during the period from October 1998 to May 1999 the workmen were on strike and therefore, the Service Tax charges could not be remitted and the returns … and prayed to answer the same in favour of the revenue, which reads thus,-Whether Section 76 of the Finance Act, 1994 relating to Service tax to be read as the penalty which shall not be less than Rs.

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … in Mangali Impex’s case failed to take into account the policy being followed by the Customs department since 1999 which provides for the exclusion of jurisdiction of all other proper officers once a show cause notice by … SC 49; Tinkari Sen v. Dulal Chandra Das, 1966 SCC OnLine Cal 103; Girdhari Lal Gupta v. D. H. Mehta [1971] 3 SCR 748 : … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

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 … v. Mahalasa Gases and Chemical (P) Ltd. (2004) 84 TTJ (Bang) 992; (xiii) Technomics v. Asstt. CIT (2006) 103 TTJ (Pune) 998 : (2006) 100 ITD 324 (Pune);Sankeya Chemicals (P) Ltd. v. Asstt. CIT (2006) 8 SOT

The Director of Income-tax Exemptions and Another Vs. Al-Ameen Charita ...

Court : Karnataka

Subject : Direct Taxation

under Section 32 of the Act. Reliance is placed on Section 11(6) of the Act inserted by the Finance Act No.2, Act 14 with effect from 01.04.2015 to contend that the said amendment applies retrospectively being clarificatory in … CHETTY CHARITIES [1982) ITR 485 (MAD)] [4] COMMISSIONER OF INCOME-TAX vs. MARKET COMMITTEE PIPLI [(2011) 238 CTR (PandH) 103 [5] COMMISSIONER OF INCOME-TAX vs. SOCIETY OF THE SISTERS OF ST. ANNE [(1984) 39 CTR (KAR) 9] [6]

infosys Technologies Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2003)86ITD342(Bang.)

it to even rope in the benefit arising from an ESOP. The insertion of Section 17(2)(c)(iiia) by the Finance Act, 1999, was only by way of an abundant caution. The proviso introduced to Section 17(2)(c)(iii) by Finance Act, 2000, … retroact. It was held by the Supreme Court in the case of Govinddas and Ors. v. CIT (1976) 103 ITR 123 (SC) that if the enactment is expressed in a language, which is fairly capable of either

Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)246

Revenue to challenge its correctness in the case of other assessees, without just cause. No doubt, by the Finance Act, 2008, Section 268A has been inserted with retrospective effect from 1st April, 1999 as under:268A. Filing of appeal … Rakesh Kumar Garg, J.1. This judgment will dispose of WT Ref. Nos. 96 to 103 of 1988 arising out of 24 reference applications in WT Case Nos. 13 of 1984, 20 of 1985,

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

upon the judgment of the Apex Court reported in (2009) 10 SCC 103 in the matter of Branch Manager, Magma Leasing and Finance Limited and … buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,