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Anurag Pictures Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2004)90ITD669(Coch.)

deduction under Section 80HHC.Further resorting to the newly inserted provisions of Section 80HHF with effect from 1-4-2000 by Finance Act 1999 granting tax holidays to the assessees engaged in the cinematography business, the assessing officer held that such tax … book "Taxation of Film Industry" by Ninad Korpe, (current law Publishers) here it is specifically stated at pages 122 and 123 that the normal practice in the film industry is to lease the right for a limited

ipca Laboratories Ltd. Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Reported in : (2001)70TTJ(Mumbai)991

Tribunal Delhi Bench D (SB) in the case of International Research Park Laboratories Ltd. v. Assistant Commissioner (1994) 122 CTR (Delhi) 452 . (1999) 212 ITR 1 as well as on decision of Bombay High Court in … Explanatory Notes of Circular of CBDT No. 636, 31-8-1992 ( (1992) 107 CTR 11, and stated that the Finance Act had amended section 80HHC in order to provide that where the export or trading house disclaims the tax

Gagan Trading Co. Ltd. Vs. the Acit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)93ITD426(Mum.)

Kapoor v. New Delhi Municipal Committee and Anr. 122 ITR 700 annual value cannot exceed measure of … assessee.3. The assessee is a company engaged in the business of trading in equity shares and investment and financing. During the assessment year under consideration, the AO found that the assessee company is the owner of a … let out from year to year. It is this judicial artifact created in the provisions of the Income-tax Act which needs to be considered for determining the annual value of the property. So the owner of the … assessee against the order of the CIT(A)-V, Mumbai pertaining to assessment year 1999-2000. The grievances of the assessee in this appeal are as under: "1. … income and accordingly net dividend income is allowed to be exempt Under Section 10(33). 4. Interest expenses of Rs. 92,92,510/- be allowed as legitimate business

Salem Advocate Bar Association, Tamil Nadu Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : ConstitutionCivil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 80, 89 and 115 - Order 5, Rules 9 and 17 - Order 9A Rule 4 - Order 10 - Order 17, Rule 2 - Order 41, Rule 11; High Court Act; Transfer of Property Act - Sections 106; Arbitration and Conciliation Act, 1996 - Sections 67 Sections 73; Legal Services Authority Act, 1987 - Sections 12, 20 and 20(5); Evidence Act, 1872; Industrial Disputes Act; Hindu Marriage Act; Indian Succession Act; Alternative Dispute Resolution and Mediation Rules, 2002; Prevention of Terrorist Act; Terrorist and Disruptive Activities Prevention Act; Narcotic Drugs and Psychotropic Substances Act; Prevention of Corruption Act; High Court Rules, 2003; Code of Criminal Procedure (CrPC) , 1973; Constitution of India - Articles 225 and 227; Family Courts Act, 1984; Civi

Reported in : AIR2005SC3353; 2005(5)ALD1(SC); 2005(5)ALLMR(SC)876; 2005(3)ARBLR81(SC); 2005(3)AWC2996(SC); 2005(3)BLJR1934; 2005(6)BomCR839; (2006)2GLR1312; JT2005(6)SC486; 2005(6)KarLJ5; (2005) 6 SCC 344

obligation on the Union Government to meet the expenditure for subordinate courts. Therefore, the Planning Commission and the Finance Commission must allocate sufficient funds from national resources to meet the demands of the State Judiciary in each … the constitutional validity of amendments made to the Code of Civil Procedure (for short, 'the Code') by Amendment Acts of 1999 and 2002 was rejected by this Court {Salem Advocates Bar Association, T.N. v. Union of India … (Sections 121 to 131) contains provisions in respect of the Rules. Sections 122 and 125 enable the High Courts to make Rules. Section 128 deals … judgment that modalities have to be formulated for the manner in which section 89 of the Code and, for that matter, the other provisions, which

M/s Ecl Puyvast (india) Pvt Ltd Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

under Foreign Trade (Development and Regulation) Act : Section 28AAA has been inserted in the Customs Act through Section 122 of the Finance Act, 2012 to provide for recovery of duties from the person to whom an instrument … That apart we may also refer to the return filed by the petitioner under section 70 of the Finance Act, 1994 read with rule 7 of the Service Tax Rules, 1994 i.e form ST-3 (revised) wherein the petitioner … others - 2021- TIOL-998-HC-DEL-CUS. • The impugned circular is contrary to the statutory provisions of Foreign Exchange Management Act, 1999 also, as an - 17 - NC:2024. KHC:17134 WP No.12068 of 2021 C/W WP No.12044 of 2021 attempt

M/s. Puyvast Maritime India Pvt Ltd Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

under Foreign Trade (Development and Regulation) Act : Section 28AAA has been inserted in the Customs Act through Section 122 of the Finance Act, 2012 to provide for recovery of duties from the person to whom an instrument … That apart we may also refer to the return filed by the petitioner under section 70 of the Finance Act, 1994 read with rule 7 of the Service Tax Rules, 1994 i.e form ST-3 (revised) wherein the petitioner … others - 2021- TIOL-998-HC-DEL-CUS. • The impugned circular is contrary to the statutory provisions of Foreign Exchange Management Act, 1999 also, as an - 17 - NC:2024. KHC:17134 WP No.12068 of 2021 C/W WP No.12044 of 2021 attempt

M/S Ecl Puyvast (India) Pvt Ltd vs Union of India

Court : Karnataka

under Foreign Trade (Development and Regulation) Act : Section 28AAA has been inserted in the Customs Act through Section 122 of the Finance Act, 2012 to provide for recovery of duties from the person to whom an instrument … That apart we may also refer to the return filed by the petitioner under section 70 of the Finance Act, 1994 read with rule 7 of the Service Tax Rules, 1994 i.e form ST-3 (revised) wherein the petitioner … others - 2021- TIOL-998-HC-DEL-CUS. • The impugned circular is contrary to the statutory provisions of Foreign Exchange Management Act, 1999 also, as an - 17 - attempt is made to introduce new method of issuance of certificate of

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Articles 142 and 304; Karnataka Sales Tax Act, 1957 - Sections 3, 3(1), 3(2) 3A, 5(1), 5(3), 5(5), 5(6), 5C, 6, 6(2), 12A, 21 and 22A; Karnataka Sales Tax (Amendment) Act, 1985 - Sections 5C; Karnataka Sales Tax (Amendment) Act, 1992 - Sections 5C ;Karnataka Taxation Laws (Amendment) Act, 1996 - Sections 6(2); Karnataka Sales Tax Rules - Rule 6(4); Income Tax Act, 1961 - Sections 52(2) and 119; ;Customs Act, 1962; Central Excise Act, 1944 - Sections 37B; ;Finance Act, 1964; Karnataka Taxation Laws (Second Amendment) Act - Sections 6(2); Customs Act, 1985 - Sections 151A

Reported in : [2006]145STC24(Kar)

:The understanding of the law at the earliest point of time of its enactment cannot be ignored. The Finance Act, 1964, amended Section 52(2) of the Income-tax Act, 1961 : this was understood in a particular manner by … of Commercial Taxes No. 5 of 1996-1997 dated April 12, 1996 and the subsequent circular No. 31 of 1999-2000, dated October 23, 1999, clarifying the effect of Section 5-C of the Act and the consequential orders of … Bench, since the earlier judgment in Dhiren Chemical's case [2002] 126 STC 122 was rendered by the Constitution Bench. In the said decision, the court

IAE International Aero Engines AG, Represented herein by its Attorney, ...

Court : Karnataka

Subject : Education

on 26/03/2012. Company Petition No.121/2012 and Company Petition No.122/2012 - RRPF Engine Leasing Limited and Rolls-Royce and Partners Finance Limited Vs. UBHL. 24. The petitioner - Company (in Co.P.No.121/2012) incorporated under the Laws of England is engaged … with the intent of the parties." 118. It is submitted that Section 13 of the Foreign Exchange Management Act, 1999 expressly stipulates penalties for contravention of provisions of the Act, any rule, regulation, notification, direction or order issued

Iae International Aero Engines Ag Vs. United Breweries(holdings) Limit ...

Court : Karnataka

Subject : Land Acquisition

International Aero Engines AG and others Vs.United Breweries (Holdings) Limited Company Petition No.122/2012 4/244 Between: Rolls-Royce & Partners Finance Limited Having its registered office at 65 Buckingham Gate, London SWIE6T England Represented herein by its Authorised Signatory … with the intent of the parties.” 118. It is submitted that Section 13 of the Foreign Exchange Management Act, 1999 expressly stipulates penalties for contravention of provisions of the Act, any rule, regulation, notification, direction or order issued