Advanced Search Results

The State Of Himachal Pradesh Vs. Goel Bus Service Kullu

Court : Supreme Court of India

Subject : Land Acquisition

15.04.1998 for the reason that similar provisions enacted in the State of Rajasthan were repealed by the Rajasthan Finance Act, 1977 and, as such, the question raised was held to be no longer a live issue. The said … the impugned Annexure-PA, PB, PC, PD, PE, dated 18th December, 1999, 23rd December, 1999, 1 In short “HPMVT(A) Act 1999” 5 6th January, 2000, 12.2.2000 and 31st December, 1999 may kindly be quashed and set aside; (ii) That … two wheelers, the floor price shall not be less than five thousand rupees.21. By the Amending Act of 1999, Section 3A was introduced which carries a heading: Levy of Special Road Tax. This special road tax was in … of Karnataka dated 31 May, 1981 withdrawing the exemption granted under Section 63(7) of the 1939 41 Act. The said exemption was granted to promote

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 … even though there may be some inexactitude in the language used. See Salmon v. Duncombe AC at p. 634, Curtis v. Stovin referred to in S. Teja Singh case. 17. If the choice is between two interpretations,

Vinod Khatri Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)82TTJ(Delhi)911

to be taken out separately and independently for the assessment order.29. It may be pointed out that by Finance Act, 1999 Section 253(6) was amended by adding Clause (d). The Board vide Circular No. 779 dt. 14th Sept., 1999 reported … Hon'ble Gujarat High Court, by following the decision in the case of Hukamchand Mills Ltd. v. CIT (1967) 63 ITR 232 (SC) and the decision in the case of CIT v.Mahalakshmi Textile Mills Ltd. (1967) 66 ITR

Him Urja Pvt. Ltd. Vs. Uttarakhand Electricity

Court : Appellate Tribunal for Electricity APTEL

Subject : Electricity

by the appellant in the hills of Uttaranchal.The appellant availed of debt finance from IREDA for which final closure took place in November 1998. In … of Business) Regulations. The Electricity Act 2003 came into force on 10.06.2003. However, the Uttar Pradesh Electricity Reforms Act 1999 was saved as were instruments like the PPA of the appellant. On 03.09.2003 the appellant re-financed its IREDA … the relevant time the UPERC was officiating as the State Electricity Regulatory Commission for Uttaranchal in terms of Section 63 of UP Re- organisation Act 2000 and thereafter tariff was being fixed at the same rate as per

Vbc Ferro Alloys Limited., Hyderabad and Others Vs. Karnataka Electric ...

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : MRTP

bearing No.0910309-BG0000195 for Rs.15 Crore issued by State Bank of India, Industrial Finance Branch, Hyderabad in favour of BESCOM and furnished by the above-mentioned company … the same. The Respondents Counsel, in support of his argument, referred to Section 25 of the Electricity Reforms Act, 1999. Further, he referred to the Judgment of the Honble Appellate Tribunal for Electricity in appeal No.125/2010, wherein it … this issue, has erroneously held that the PPA executed pursuant to the power purchase made in accordance with Section 63 of the Electricity Act, 2003 and as such, it does not require to be approved by the State

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2007)106TTJ(Mum.)257

to be noted that both in Section 80HHE and in the amended provision of Section 10B introduced by Finance Act, 2000 the exemption/deduction is available to items which are exported or transmitted from India by "any other means". … no netting off of interest receipts and payments.27. The CIT(A) followed the same pattern for the asst. yr. 1999-2000 also wherein he has again declined the benefit of Section 10P entirely.The benefit of Section 80HHE has been

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.).

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

they had been able to deduct it in full from their income for UK tax purposes. But, by section 63 of the Finance Act 1998, the right to make the deduction was abolished. The abolition precipitated an increase … made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … LORD WILSON A. Introduction In 1999 the Inland Revenue, as it was then known and to which I

Commissioner of Income Tax Vs. Chander Prakash Gupta

Court : Himachal Pradesh

Subject : Direct Taxation

Reported in : (2008)220CTR(HP)477

in the present case it would be relevant to mention that the VDIS, 1997 was introduced by the Finance Act, 1997. The purpose of this scheme was to encourage persons who had not declared certain incomes and had … under Section 263, on 16th Oct., 1998. The financial year for this notice would end on 31st March, 1999 and two years would expire on 31st March, 2001. The order was passed by the learned CIT on … also got immunity from criminal action. Reference may be made to Section 63(a) of the scheme under which the declarant is defined:63(a): 'Declarant' means a

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

Asstt. CIT (1999) 63 TTJ (Bang) 701 : (1998) 67 ITD (Bang) 446. and (4) Kirloskar Investments & Finance Ltd. v. Asstt. CIT (1998) 67 ITD 504 (Bang) In all these judgments, it has been held that … the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997 … CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took