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The Director of Income-tax Vs. Garden City Educational Trust

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act - Sections 2(15), 10(22), 11, 12, 12A, 12AA, 252(4), 253(1) and 260A; Finance Act, 1999

Income Tax Act up to the assessment year 1998-99.5. In view of the amendment brought about by the Finance Act, 1999 deleting the provisions of Sub-section (22) of Section 10, the assessee-trust could not claim exemption under the specific

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 … payment of tax, such power of withdrawal cannot be exercised by the State Government. He further submitted that Section 22 of the Orissa General Clauses Act provides that where by an Orissa Act a power to make or

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board of Direct Taxes ('CBDT') being the Prescribed Authority, at the

In Re: Gontermann-piepers (India) Ltd.

Court : Himachal Pradesh

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 15, 22, 22(1) and 81(1A); ;Companies Act, 1956 - Sections 100 to 103 and 391 to 394

Reported in : [2005]57SCL225(HP)

cent. The company is required to make a reference under the provisions of SICA to Board for Industrial Finance and Reconstruction by 21st February, 2004, i.e., within 60 (sixty) days from the adoption of audited accounts by … subsequently registered. The learned Single Judge adjourned the matter for 22nd April, 2004 to consider the effect of Section 22 of 'the SICA' consequent upon the registration of the inquiry against 1st petitioner-company. It appears from the record … Section 81 (1 A) and Sections 100 to 103 of the Companies Act, 1956 has been filed by Gontermann-Piepers (India) Limited with its registered office

Simpkins School Vs. Director General of Income-tax, (Investigation)

Court : Allahabad

Subject : Education

to as the Act) upto the assessment year 1998-99. By Finance Act No.2 of 1998 w.e.f. 1st April, 1999 Section (22) of the Act was omitted and an analogous provision Section 10(23C)(vi) was brought into existence with effect from

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

clear, and they mandated the levy of surcharge. In this context, he referred to the provisions of annual Finance Act, 1999, Schedule-I, which clearly mandated that the income-tax levied in terms of Section 113 shall be increased by a … State Civil Supplies Corporation v. DCIT 83 ITD 398 (Hyd), and CWT v. Ellis Bridge Gymkhana and Ors. 229 ITR 1.11. The learned Counsel Shri Ajay Gandhi, on behalf of Unix Electronics and Smt. Priti Bhushan Mehta,

Parshadi and Others Vs. Union of India and Others

Court : Delhi

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 3, 4, 6, 9, 10, 11, 48, 48(1) and (2); Delhi Development Act - Sections 22, 22(1), 16; Constitution of India - Articles 14, 15, 31(1), 77, 77(2), 77(3), 133, 162, 166, 166(1), 166(2), 166(3), 226, 227, 300-A, 356 and 356(1); Code of Criminal Procedure (CrPC) , 1898 - Sections 51, 96, 98 and 165; Government of India (Allocation of Business) Rules, 1961; General Clauses Act - Sections 21; Contempt of Courts Act, 1971 - Sections 2; Transfer of Property Act - Sections 52; Delhi Land Revenue Rules - Rule 110, 110(4); Punjab Land Revenue Act, 1887; Delhi Development Authority (Disposal of Developed Nazul Land) Rules, 1981

Reported in : 93(2001)DLT436

housed and the vulnerable sections, to secure for themselves affordable shelter through access to developed land, building materials, finance and technology:-- to create an enabling environment for housing activity by various sections by eliminating constraints, and by … category and, thereforee, not entitled to invoke the policy dated 5th march, 1999. Mr. Sale has further contended that the prayer of the petitioner came … was taken on 5.3.1997.16. It was vehemently contended by Mr.Lekhi that in the absence of any notification under Section 22(1) of the Delhi Development Act which has not yet been issued till date the possession of the land

The Commissioner of Income-tax and the Deputy Commissioner of Income-t ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17, 17(1), 17(2), 17(3), 17(4), 22, 40A(5), 192, 192(1), 194, 200, 201(1), 201(1A), 256(2) and 260A; Taxation Laws (Amendment) Act, 1984; Finance Act, 1985; Finance Act, 1999

Reported in : (2007)207CTR(Kar)620; [2007]293ITR146(KAR); [2007]293ITR146(Karn)

new Sub-clause (vi) in Section 17(2) of the Act. The subsequent omission of the said sub-clause by the Finance Act of 1985 with effect from the date of its proposed insertion was also, made with a view to … law, social conditions, technology, the meaning of words, and other matters.Assuming that there are two possible interpretations on Section 22 of the 1961 Act, which is akin to a charging section, it is well settled that the one … 201(1A) of the I.T. Act for the assessment years 1997-98, 1998-99 and 1999-2000. An appeal was filed. Appeal stood dismissed by the Commissioner. Second appeal

Bombay Environmental Action Group and anr. Vs. the State of Maharashtr ...

Court : Mumbai

Subject : Environment

Reported in : (2002)104BOMLR434

hardly in the sum of Rs. 9 crore. The Respondent No. 4 has made all the arrangement for finance from I.C.I.C.I. Ltd. and borrowed huge funds from various financial institutions like, I.C.I.C.I., I.D.B.I., out of which Rs. … instant Public Interest Litigation has been initiated in the month of February, 1999 to oppose the construction of fly overs in Mumbai. When this petition … learned counsel for the petitioners further urged that it was incumbent on the part of the Corporation under Section 22(m) of the Corporation Act to provide for regulations in respect of development within the city. The detailed regulations

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 42

Reported in : [2004]135STC385(Jharkh)

S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 which provides for the benefit of exemption from payment of sales tax on purchase of raw materials … 'JCCT') pursuant to the direction dated January 6, 2000 passed by this Court in C.W.J.C. No. 3248 of 1999(R) whereby and whereunder the prayer of the petitioner for refund of the sales tax of the year 1996-97 … industrial policy had made a statutory notification being S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the