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M. Janardhana Rao Vs. Joint Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50B, 260A, 260A(1), 260A(2), 260A(3), 260A(4) and 260A(5); Companies Act, 1956 - Sections 583(4); Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100, 100(1), 100(3), 100(4) and 100(5); Finance Act, 1998

Reported in : (2005)4CompLJ23(SC); (2005)193CTR(SC)585; [2005]273ITR50(SC); JT2005(2)SC402; 2005(1)MhLj1142; 2005MPLJ401(SC); (2005)2SCC324

There was even no reference to the plea that before amendment of Section 506 of the Act by Finance Act, 1999 there was no scope for levying any tax under the heading 'capital gain' before 1.4.2000. The questions were … the firm were sold pursuant to orders of the High Court in winding up proceedings with effect from 21.11.1994 in terms of a scheme framed. Pursuant to the scheme, several members of the A.O.P.-13 had offered bids

M. Janardhana Rao Vs. Jt. Cit

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [2005]142TAXMAN722(SC)

There was even no reference to the plea that before amendment of Section 50B of the Act by Finance Act, 1999 there was no scope for levying any tax under the heading capital gain before 1-4-2000. The questions were … the firm were sold pursuant to orders of the High Court in winding up proceedings with effect from 21-11-1994 in terms of a scheme framed. Pursuant to the scheme, several members of the association of persons.-13 had

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … of Rule 13A of the Bihar Sales Tax Rules, 1983 as amended by notification dated 01.2.2000 and also Section 21(1)(a)(1) of the Bihar Finance Act, 1981 on the ground, inter alia, that such provisions are unworkable and ultra … order accordingly.3. Besides challenging the re-assessment order dated 5/5/2006 for the period, 1999-2000, the petitioner also challenged the vires of Rule 13A of the Bihar

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

more specific provision i.e. sub-Clause (iii)(a) of Clause 2 of Section 17 was introduced de novo by the Finance Act, 1999 w.e.f. 1st April, 2000 whereby the income represented by arising an exercise of stock option was exigible to … of Grant Exercise Grant stock exercise & which sold Price Exercise Options sale (in US$) (in US$) Price1. 21.6.1994 53.38 Average of high 1000 11.3.1998 68 & low price at 18. From these details, it was noticed

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … Annexure L is a copy of the said Order in Appeal dated 25.07.2011 passed by the Commissioner (Appeals). 21. In view of the above Order in Appeal, since the appeal of the Appellants was rejected and the

Garrick D'Silva Vs. Jt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)5SOT132(Delhi)

followed in preference to the decision of the House of Lords.It is also pertinent to mention that the Finance Act, 1999 had inserted section 17(2)(iiia) to bring clarity about the taxability about the benefits arising to an employee as … is an explanatory note by the CBDT vide Circular No. 794, dated 9-8-2000 reported in 245 ITR (Statutes) 21 in regard to the omission of section 17(2)(iiia) and insertion of proviso to section 17(2)(iii) as under :-

The International Association For Protection Of Intellectual Property ...

Court : Supreme Court of India

Subject : Intellectual Property

section 89A of the Trademarks Act, 1999 (“TM Act” hereafter). The applicant urges that Section 184 of the Finance Act, 2017, prescribes the term of office and the conditions of service of Chairperson and members of various tribunals … board clearly stipulated that the tenure for which he could continue to serve on the board was till 21stSeptember 2019. It is contended in this context that the original appointment was made when the incumbent chairperson of

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … individual cases as stated in the writ petitions:2. O.J.C. No. 9967 of 1999 (Petitioner--Shree Jagannath Packers) :By IPR, 1989 the Government of Orissa declared, inter … issued by it under Section 19 of the Punjab General Clauses Act, 1898 which is similarly worded as Section 21 of the General Clauses Act, 1897 as also Section 22 of the Orissa General Clauses Act, 1937. The

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 … 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 … 3,00,000-00 ----------------- The AO had also recomputed the book profit at Rs. 21,07,11,783 under Section 115JA of the Act. Aggrieved, the assessee carried the matter