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Vinay Parulekar Vs. Pramod Meshram

Court : Mumbai

Subject : CriminalBanking

Acts : Negotiable Instruments Act - Sections 118, 138 and 139; Code of Criminal Procedure (CrPC) - Sections 313

Reported in : 2008CriLJ2405; 2008(2)MhLj115

the accused could not take advantage of the cross-examination of the complainant in rebutting the presumption.10. In Santan Finance and Real Estate v. Devappa 2005(1) G L R 390 this Court has observed that there can no … State of Kerala : 2006CriLJ4607 while dealing with the definitions of 'proved' or 'disproved' to the principle behind Section 118(a) of the Act has observed that even for rebutting such presumption, the evidence adduced on behalf of the

Rengarajan (Died) and Others Vs. Renugopal

Court : Chennai Madurai

Subject : Land Acquisition

payable to Venkatasamy Naicker. One Lingappan, the elder son of the Venkatasamy Naicker was a partner in M/s.Renganathan Finance. The respondent in the year 1986, borrowed a sum of Rs.5,000/- and Rs.3,000/- from M/s.Renganathan Finance. In the … Code, against the judgment and decree dated 31.03.2000, made in A.S.No.79 of 1999 on the file of the Additional District Court, Dindigul, reversing the judgment … not supported by consideration and having admitted the execution of promissory note, failed to rebut the presumption under Section 118 of the Negotiable Instruments Act. (vi) Against the said judgment and decree, dated 07.08.1998 the respondent filed A.S.Nos.79

Dhanushkodi Vs. Renugopal

Court : Chennai Madurai

Subject : Land Acquisition

payable to Venkatasamy Naicker. One Lingappan, the elder son of the Venkatasamy Naicker was a partner in M/s.Renganathan Finance. The respondent in the year 1986, borrowed a sum of Rs.5,000/- and Rs.3,000/- from M/s.Renganathan Finance. In the … Code, against the judgment and decree dated 31.03.2000, made in A.S.No.80 of 1999 on the file of the Additional District Court, Dindigul, reversing the judgment … not supported by consideration and having admitted the execution of promissory note, failed to rebut the presumption under Section 118 of the Negotiable Instruments Act. (vi) Against the said judgment and decree, dated 07.08.1998 the respondent filed A.S.Nos.80

M/S. Enpee Earthmovers and Others Vs. M/S.Resources International and ...

Court : Mumbai Goa

Subject : Land Acquisition

that the interest has been calculated on amount of provisional bills and not final bills. Relying upon “Karekar Finance Pvt. Ltd. V/s Shri M. N. Bashyam and anr.” [2007(2) Goa L.R. 465], the learned Counsel contended that … the same. Further, according to PW.1, there were no disputes prior to 1999 and that the disputes were raised somewhere in 1999 after the Complainant … of legally enforceable debt or liability. However, the presumption under Section 139 of N.I. Act is rebuttable. Under Section 118(a) of the N.I. Act, the Court has to presume, until contrary is proved, that the promissory note was

Layeeque Ahmed Akhtar Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Civil

Acts : West Bengal Municipal Act, 1993 - Sections 118 and 119; ;Calcutta Municipal Corporation Act; ;West Bengal Municipal (Finance and Accounting) Rules, 1999 - Rules 80, 81 and 82

Reported in : 2006(1)CHN634

81 and 82 of the West Bengal Municipal (Finance and Accounting) Rules, 1999 and the form prescribed under the said rules for issuance of the … grant of certificate of enlistment in respect of the premises where the applicant intends to carry on business. Section 118 of the said Act provides that every person engaged or intending to be engaged in any profession, trade … v. Calcutta Municipal Corporation and Ors. reported in 1987 (II) CHN 219, (ii) in the case of U.S.G, Financial Services Put, (Ltd) and Anr. v. C. M. C. and Anr. reported in CLT 1994(2) HC 160 and

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)84ITD169(Mum.)

that slump sales are assessable to tax only by virtue of amendment made in the statute book by Finance Act, 1999 which is prospective in operation. Since the instant sale took place prior to that, it is not taxable. … Kurla and another at Kalyan.Premier-Padmini cars were manufactured at Kurla plant whereas 118 NE cars were manufactured at Kalyan plant. During the previous year relevant … IT authorities have erred in law and on the facts of the case in taxing Rs. 46,78,000 under Section 41(1) of the Act".The learned counsel of the assessee contended that the amount of Rs. 46,78,000 has been

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 … the sake of brevity as 'PAL') was engaged in the manufacture of two cars viz., Padmini and Premier 118 NE at Kurla and Kalyan, respectively. PAL had plant and machinery for 118 NE at Kalyan, Kurla (gear

N. Venkataramana Prabhu Vs. J.F. Castelino

Court : Karnataka

Subject : Land Acquisition

to show that M/s. Konkan Finance was still functioning in the year 1999 when the cheque was issued. 12. Suffice to state that the accused … accused is that he had issued the cheque marked as Ex.PI for getting fixed deposit at M/s. Konkan Finance, and there was no monetary transaction between himself and the complainant. The learned Judge has come to the … marked as Ex.PI and his signature is found at Ex.PI (a). 11. There is a statutory presumption under Section 118 (a), N.I. Act that a cheque is always drawn for consideration. Section 139 mandates that a cheque is

The Commissioner of Income-tax Vs. A.K. Khosla

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 14, 15, 16, 17, 17(1), 17(2), 17(3), 143(1), 143(3), 147 and 148; ;Indian Income Tax Act, 1922 - Section 7(1); ;Income Tax Rules - Rule 3; ;Finance Act, 1999 - Section 17(2); ;Finance Act, 2001; ;Finance Act, 2002 - Section 271; ;Securities Contracts (Regulation) Act, 1956 - Section 2; ;Constitution of India - Article 20(1)

297 ITR 167, has considered the scope of amended provision of Section 17(2)(iiia) which was inserted by the Finance Act 1999 with effect from April 1, 2000. The issue in that judgment is whether the said provision comes into … revenue. Notes on clauses explaining various provisions containing the details reported in : (2001) 248 ITR 106 page 118 Statutes deals with sub Clause (b) of Clause 13, which reads as follows:Sub Clause(b) seeks to insert a

Premier Automobiles Ltd. Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]129TAXMAN289(Bom)

'slump sale' under section 2(42C) was not there as that definition came on the statute book only under Finance Act, 1999 with effect from 1-4-2000. The concept of slump sale initially was evolved under judge-made Law which has been … the sake of brevity as 'PAL') was engaged in the manufacture of two cars viz. Padmini and Premier 118 NE at Kurla and Kalyan respectively. PAL had plant & machinery for 118 NE at Kalyan, Kurla (Gear