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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

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have since been amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received on or after 1 April 2009.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 … those appeals was, at the time, impossible to predict with any confidence." 106. The BAT group started its proceedings on 18 June 2003, a month

Dharam Pal Satya Pal Ltd. and anr. Vs. the Commissioner, Value Added T ...

Court : Delhi

Subject : Value Added Tax

Acts : Delhi Value Added Tax Act, 2004 - Sections 74A, 106; Constitution of India - Article 226; General Clauses Act - Section 6

admission of tax liability which the assessee admits to have incurred in accordance with the provisions of the Finance Act and the Income Tax Act. Both the quantum of tax payable and its mode of recovery are authorized … of Motor Vehicles into Local Areas Act, 1994 (4 of 1995), the Delhi Sales Tax on Works Contract Act, 1999 (9 of 1999), and the Delhi Sales Tax on Right to Use Goods Act, 2002 (13 of 2002) … Taxes, New Delhi [2008] 16 VST 361 (Delhi) and also regard being had to the terms employed under Section 106 of the DVAT Act which deals with repeal and savings, a suo motu revisional power could not have

Hindustan Petroleum Corp. Ltd. Vs. Chandulal Dipchand Kale

Court : Mumbai

Subject : Property

Acts : ESSO (Acquisition of Undertaking in India) Act, 1974 - Sections 5, 5(1), 5(2), 5(32), 7 and 7(3); Transfer of Property Act, 1882 - Sections 106 and 108; Maharashtra Rent Control Act, 1999 - Sections 3 and 3(1); Tenants Act; Code of Civil Procedure (CPC) , 1908 - Sections 15 to 19, 20 and 21(1); Constitution of India - Articles 14 and 12; Burmah Shell (Acquisition of Undertakings in India) Act

Reported in : 2007(5)ALLMR310; 2008(3)BomCR897

within the ambit of Section 21(1) of the C.P.C. 1908. In (R.S.D.V. Finance Co. Pvt. Ltd. v. Shree Vallabh Glass Works Ltd.) : AIR1993SC2094 , … the provisions of the Bombay Rent Act but he sprang in action only when the Maharashtra Rent Control Act, 1999 came into force. That does not make any difference. Due to inaction of the plaintiff during the relevant … that where the lease period expired and there was no allegation of the tenant holding over, notice Under Section 106 of the T.P. Act would not be necessary. The possession of such a tenant is without any legal

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD45(Mum.)

types of income, meaning thereby, according to learned DR, charging non-domestic companies at higher rates by virtue of Finance Act will not tantamount to discrimination.7. We have considered the rival submissions, material on record and case laws cited … 643 ITAT Kolkata 'E' Third Member Bench in ITA 4961/M/1999, 58 & 106/ Cal./2001 and 693/Kol./2002 for assessment years 1992-93 to 1995-96 for the propositions … similar activities. 2.2 Indian banking company carry many other activities such as advances to agriculture, and to weaker Sections : which are not done by non-resident Banking company. 2.3 Indian Banking companies distribute Dividend in India. Dividend

Board Opinion Vs. Hathising Mfg. Co. Ltd.

Court : Gujarat

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 16, 20 and 20(1); Companies Act, 1956

Reported in : [2003]43SCL146(Guj)

this Court for taking further action under the law. Based on this opinion, Company Petition No. 106 of 1999 was registered and placed before this Court for taking further action in the matter. On 15-6-1999, a statement … of the Act could not also revive the company. As there was no rehabilitation proposal with means of finance fully tied up, for consideration of the Board despite ample opportunities having been given to all concerned, the … Board for Industrial and Financial Reconstruction, after having conducted an enquiry under Section 16 of the Sick Industrial Companies (Special Provisions) Act, 1985, in accordance

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 … case of India Carbon Ltd. v. State of Assam reported in [1997] 106 STC 460 and the Supreme Court held that the provisions in the … 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

Raymond Limited Vs. The Commissioner, Central Excise and Customs, Nash ...

Court : Mumbai

Subject : Excise

under AED (TandA) Act, AED (GOSI) Act, the national Calamity Contingent Duty paid under Section 136 of the Finance Act and additional duty paid under the Customs Tariff Act, the utilisation thereof towards payment of duty on the … levied. However, on manmade fabrics, no AED(TandTA) is leviable. 37. Mr. Sridharan relies upon Notification No. 21 of 1999 issued under Rule 57A of erstwhile Central Excise Rules, 1944. He submits that in terms of this Notification

Vbc Ferro Alloys Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

of June 1998 for being eligible for the deduction. A plain reading of Explanation 2, as introduced by Finance Act, 1999, does not permit such an interpretation. All that it says is that the investment should be made before … reiterated the proposition laid down in the India Carbon Ltd.'s case [1997] 106 STC 460 in the following words (headnote of [1999] 4 SCC): "The … return of income declaring a loss of Rs. 14,93,48,345 under the normal provisions and computed book profit under Section 115JA and showed tax liability of Rs. 12,33,167. The return was originally processed under Section 143(1). Later, a

In Re: Soldier United Motor Tpt. Co. Ltd.

Court : Delhi

Subject : CompanyTenancy

Acts : Delhi Rent Control Act, 1958 - Sections 14(1), 14(2) and 15(1); Companies Act, 1956 - Sections 391, 446, 446(3), 447, 529, 529A and 530; Transfer of Property Act, 1882 - Sections 106

Reported in : I(2006)BC211; 123(2005)DLT45; 2005(83)DRJ272

expired long ago. When this matter was earlier heard on 11th March, 1999, after taking note of these facts the court, inter alia, passed the … from the date of notice of demand having been served on the company in the manner provided in Section 106 of the Transfer of Property Act, 1882. The maintainability and merit of the claim in the petition is … to pay any interest to any unsecured creditors. It is also stated that the propounder shall arrange the finances for making payment to the creditors and the company shall pay back the amount to the propounder, once