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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

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … LORD WILSON A. Introduction In 1999 the Inland Revenue, as it was then known and to which I will refer as the "Revenue", published … continuance is assured": R (Bhatt Murphy) v The Independent Assessor [2008] EWCA Civ 755, per Laws LJ at [43]. The result is that the appellants

Alkapuri Investments (P) Ltd. Vs. Cit

Court : Gujarat

Subject : Direct Taxation

Reported in : [2002]124TAXMAN36(Guj)

the following terms :'The legislature in its wisdom has, rightly provided sub-section (1) in section 104 in the Finance Act, 1973 and there is a purpose and policy behind it. The underlying design and desideratum is evident and

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

Gujarat State Khadi Gramodyog Board Pensioners Association Vs. Gujarat ...

Court : Gujarat

Subject : Service

Acts : Payment of Gratuity Act, 1972; Bombay Khadi and Village Industries Act, 1960 - Sections 2, 3, 16, 17, 19, 20, 21, 22, 23, 24, 25, 26 and 30(2); Khadi Gramodyog Board Act; Sick Industrial Companies (Special Provisions) Act, 1985; Constitution of India - Articles 12,14,16,21 and 226

Reported in : (2004)1GLR116

parties that the first respondent board which is established in the year 1973 is receiving 100 per cent finance from the State Government. Respondent No.1 Board has been created under the relevant provisions of the Bombay Khadi … respect of the second group of petitions being SCA NO. 8687 of 1999, same is relating to 25 employees who retired from service after 1.1.1996 … League v. Union of India [(1991) 2 SCC 104 : 1991 SCC (L & S) 536 : … social justice made it necessary to provide for payment of gratuity. On the enactment of Payment of Gratuity Act, 1972 a statutory liability was cast on the employer to pay gratuity. Pension and gratuity coupled with contributory … Khadi and Village Industries Act, 1960. The Board is also defined under section 2(a) of the said Act.Under Chapter II Section 3, the State of

Anil Tibrewala Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : (2004)89TTJ(Mumbai)24

declared tainted, the cheques issued from that NRE account will have to be treated in accordance with the Act (1999) 104 Taxman 421 (FERAB) (supra) (pp. 155, 165 of paper book No. I).Further no action has been taken … Goyel. He further stated that during the relevant point of time his grand father had looked after his financial matters. However, in response to the question as to whether any premium was paid for obtaining the. NRE … 5-10-1994. Based on this information, the assessing officer reopened the assessment under section 148 of the Act. The reasons recorded for re-opening of the assessment

Dilip JaIn and anr. Vs. the State of Rajasthan and ors.

Court : Rajasthan

Subject : Civil

Reported in : 2007ACJ206; 2008(1)CTLJ133(Raj)

the extent of Note-1 appended to its schedule with the prayer that the same be declared ultra-vires of Section. 104 of the Rajasthan Municipalities Act and further action of the respondents in a realizing octroi vide order dated … circumstances, therefore directing its refund to the petitioners after so long now would not only adversely affect the finances of the municipality but amount to undue enrichment because the petitioners might have in all probability passed on … Deputy Commissioner, Andaman District, Port Blair v. Consumer Co-operative Stores Ltd. : 1999(63)ECC1 while rejecting the arguments of the revenue against refund of octroi in

Whirlpool of India Ltd. Vs. Videocon Industries Ltd.

Court : Mumbai

Subject : Land Acquisition

has relied upon the decisions of the Hon'ble Apex Court in Reserve Bank of India vs. Peerless General Finance and Investment Co. Ltd. and Ors. (1987) 1 SCC 424 @para 33)and High Court of Gujarat and Another … there is no parallel provision in the Act as in Section 30 (2) (e) of the Trade Marks Act, 1999, the same is irrelevant as Section 11 read with Section 2 (c) of the Act gives exclusive right … 13 and 14); DaburIndia v. Amit Jain and another (2009 (39) PTC 104 (Del.) (paras 2 and 22), and the majority decision of the Full

Assistant Commissioner of Income Tax Vs. Shri Mahavir Prasad Verma and ...

Court : Chhattisgarh

Subject : Direct TaxationLimitation

Reported in : (2009)225CTR305; [2009]317ITR36(NULL)

the order appealed against is received by the assessee or the Chief Commissioner or Commissioner;(b) Omitted by the Finance Act, 1999, w.e.f. 1-6-1999.(c) in the form of a memorandum of appeal precisely stating therein the substantial question of law … Sorts Ltd. : (2005) 199 CTR (Cal) 539 : (2005) 279 ITR 104 (Cal).4. On the other hand, Shri Neelabh Dubey Advocate appearing on behalf … ORDERDhirendra Mishra, J.1. The appellants herein have preferred these appeals under Section 260-A of the Income Tax Act, 1961 (in short 'the Act') along with separate applications under Section 5

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … of the ICTA have since been amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received on or after 1 April 2009. But the … the footing that the tax in question was lawfully due and payable." 104. After 8 March 2001 a well-advised multinational group based in the UK