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KSB Aktiengesellschaft and Another Vs. Anil Agarwal

Court : Mumbai

Subject : Land Acquisition

internationally well-known trade mark with a presence in India (KSB Aktiengesellschaft and Anr. v KSB Real Estate and Finance Private Limited; Notice of Motion No.4019 of 2007 in Suit No.2930 of 2007; decided on 11th February 2008). … the public into believing that the Defendant is in some way connected/ associated with the Plaintiffs." Trade Marks Act, 1999 Section 29 Entitlement to Relief Application is filed for reliefs in both infringement and passing off Plaintiffs restricts her

Tedco Investment and Financial Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Rajnarain Singh 's case (supra) was misplaced.It was further stated that the reliance on Section 43D substituted by Finance Act, 1999 with effect from 1-4-2000 was also misplaced which is in respect of public financial institutions, scheduled banks and … was invited to the letter dated 23-7-2001 from the Government of India, Ministry of Finance included at pages 47 to 49 wherein the order of the appellate authority under the relevant Act has been enclosed. Referring to

T.C.i. Finance Ltd. Vs. Asstt. Cit, Range 3

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)91ITD573(Hyd.)

which involve the following issues:- Inclusion in the total income of the sum of Rs. 1,23,59,180 being unrealized finance charges on hire purchase agreements (Rs. 24,00,077), unrealized lease rentals (Rs. 97,50,771) and unrealized interest (Rs. 2,08,332) on … finance income recognized in earlier years, in the aggregate sum of Rs. 47,90,510 (Rs. 35,96,822 for hire purchase and Rs. 11,93,698 on account of lease … on non-receipt of any income, the assessee was competent to write off under' Section 36 of the Income-tax Act, 1961, as bad debts after actually writing off from the books of account; and the Prudential Norms issued … the CIT (Appeals) IV, Hyderabad, dated 12-12-2002, in respect of asst. year 1999-2000.2. The assessee has raised nine grounds in this appeal which involve the

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

reported at [2009] UKHL 8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to … 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 … 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

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … and Schiemann LJJ) [2000] STC 16 as “Marks and Spencer I“. In its judgment delivered on 14 December 1999 the Court of Appeal decided to make a reference to the ECJ on part only of one of

The Commissioner of Income Tax Vs. M/S Prakash Electric Company

Court : Karnataka

Subject : Direct Taxation

Vs. M/s Prakash Electric Company 13/30 of Section 47 of the Act is a beneficial provision introduced by Finance Act, 1998 with effect from 01.04.1999 to encourage corporatisation in the business world and to avoid levy of taxation

Pan Asia Advisors International Corporate Finance Minster House and An ...

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

Receipts Mechanism) Scheme, 1993 (“the GDR Scheme”) issued by the Ministry of Finance, Government of India and the Master Circular on Foreign Investment issued by … Exchange Management Bill was introduced in the Parliament, which ultimately took the shape of the Foreign Exchange Management Act, 1999. Simultaneously, a detailed scheme for the issuance of GDRs as well as FCCBs i.e Foreign Currency Convertible Bonds … of a separate Directorate of Enforcement which has been empowered to undertake investigation and search operations etc. 36. Section 47 of the said Act empowers the RBI to make regulations under which “Foreign Exchange Management (Transfer or Issue

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)

On account of certain error apparent on the face of the record, the petitioner filed review application under Section 47 of the Bihar Finance Act and accordingly, order of review was passed. However, after expiry of two years, … 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 … 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

Director of Income-tax (Exemption) Vs. All India Personality Enhanceme ...

Court : Delhi

Subject : Direct Taxation

the Act. Similar restrictions were imposed by proviso to Section 10(23C)(vi) of the Act by virtue of the Finance Act, 1998 w.e.f. 1st April, 1999; however, by virtue of the fifth Proviso to Section 10(23C)(vi) of the Act, … In our view, this view is not supported by the plain language of Section 139 of the Act. 47. It is relevant to note that Section 139(4A) of the Act was amended by virtue of the Direct

Avaya Global Connect Ltd. Vs. Acit Range 7(3)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

that the Assessing Officer has applied Section 50B that came into effect only from 1.4.2000 inserted by the Finance Act, 1999. Besides, the section is a special provision for computation of capital gains in the case of slump sale. … arising from transfer of a capital asset shall be chargeable to tax under the head 'capital gains'. Section 47(vii) provides that nothing contained in Section 45 shall apply to a transfer in a demerger of a capital