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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have since been amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received on or after 1 April 2009.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

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

Cce Vs. Chandrawati Polymers Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (2007)(122)ECC338

the goods to recover the dues. Section 61 of the Customs Act was amended by Section 107 of Finance Act, 1999 to the fact that where the goods remained in warehouse beyond the prescribed period, the importer is liable

Vinod Khatri Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)82TTJ(Delhi)911

to be taken out separately and independently for the assessment order.29. It may be pointed out that by Finance Act, 1999 Section 253(6) was amended by adding Clause (d). The Board vide Circular No. 779 dt. 14th Sept., 1999 reported … explaining the scope of appellate powers of Tribunal, in the case of CIT v. Steel Cast Corporation (1977) 107 ITR 683 (Guj), the Hon'ble Gujarat High Court, by following the decision in the case of Hukamchand Mills

Her Majesty's Revenue and Customs (Respondents) Vs. William Grant and ...

Court : House of Lords

Subject : MRTP

v Jones (1970) 48 TC 257, 272-273 and it has now been codified in section 42(1) of the Finance Act 1998: "For the purposes of Case I or II of Schedule D the profits of a trade, profession … amount. The whole of the depreciation charge should be reflected in the profit and loss account." 6. In 1999 SSAP 12 was replaced by Financial Reporting Standard ("FRS") 15 (Tangible fixed assets). Paragraph 77 clarified and refined … Court of Appeal in Gallagher v Jones (Inspector of Taxes) [1994] Ch 107. In this case, it takes the form of saying that profits must

The Procter And Gamble Company Vs IPI India Private Limited

Court : Chennai

600 032. .... Respondents PRAYER : Petition filed under Sections 47, 57 and 125 of the Trade Marks Act, 1999, a)To remove the entry in the Register in respect of the registration under No.3897775 in Class 03 in … shape of goods, their packaging and combination of colours; and- (i) in relation to Chapter XII (other than section 107), a registered trade mark or a mark used in relation to goods or services for the purpose of … business of any industrial or commercial matters such as banking, communication, education, financing, insurance, chit funds, real estate, transport, storage, material treatment, processing, supply of

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … another v. Indian Oil Corpn. and others, reported in [2003] 2 SCC 107 (para 7) as well as another decision of the Hon'ble Supreme Court … 48 [TR 154 and (ii) in the case of Addl. Commissioner v. Jyoti Traders and Aur. reported in 1999(2) SCC 77 would not apply in the present case as the interpretation of the amended Section by the

industrial Machinery Associates Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)81ITD482(Ahd.)

beyond the purview of taxation under Section 45. The learned counsel argued that Section 50B introduced by the Finance Act, 1999 w.e.f. 1st April, 2000 brought the transaction of slump sale within the purview of capital gains under Section … furniture and fixtures and dead stock and vehicles, located at 87/P, Green Space Between 87/P, 88, 96 & 107, GIDC Industrial Estate, Odhav, Ahmedabad 382 415. The intention between the parties is that the entire undertaking with

Sat Pal Singh Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2000)67TTJ(Chd.)602

of share of amount surrendered in Super Pipes after firm's tax. In view of the amendment by the Finance Act, 1996, with effect from 1-7-1995, undisclosed income of the firm so determined shall not be chargeable to tax … case of Roshan Di Hath v.CIT 1977 CTR (SC) 200 : (1977) 107 ITR 938 (SC).We have carefully considered the rival submissions and have perused … The assessee has filed this appeal against order, dated 29-11-1996, passed by the assessing officer under section 158BC/143(3) of Income Tax Act.Grounds Nos. 1, 2 and 11 were not pressed. The same are, therefore, rejected.

Commissioner of Income-tax, Ghaziabad Vs. Simbhaoli Industries (P.) Lt ...

Court : Allahabad

Subject : Direct Taxation

CIT v. Poonam Chand Trilok Chand [1976] 105 ITR 618 (All.); and (5) Union of India v. Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC). 9. Lastly, he made a request to dismiss the appeal filed … Satish Chandra, J. 1. The present appeal is filed by the department under Section-260-A of the Income Tax Act against the judgment and order dated 16.01.2001, passed by the Income Tax Appellate Tribunal, Delhi in Appeal No.6408