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Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

Act 2001 (14 of 2001), sec. 4(ii), for “sub-clauses (i) to (v)” (w.e.f. 1-4-2002). 18 Substituted by the Finance Act 2000 (10 of 2000), sec. 4, for Explanation 3 (w.e.f. 1-4-2001). Explanation 3 before substitution, stood as under: “Explanation … non-residents, it is proposed to make certain provisions in the Income-tax Act 104 clearly specifying the circumstances in which such income shall be deemed to … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons

Seamist Properties Pvt. Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)95TTJ(Mum.)201

contained in the Finance Act, 1987, explained, inter alia, the provisions of Section 2(22)(e). It states that Sections 104 to 109, which related to levy of additional tax on certain closely-held companies (other than those in which … amended Section 2(22)(e), which we are presently concerned with, was brought on the statute by virtue of the Finance Act, 1987.The CBDT, vide its Circular No. 495, dated 22.9.87, (1987) 168 ITR (St.) 87, has, in the Explanatory

Gallagher (Valuation Officer) (Respondent) Vs. Church of Jesus Christ ...

Court : House of Lords

Subject : MRTP

characteristics described in paragraph 11 of Schedule 5 to the Local Government Finance Act 1988, as amended by section 104 and para 3 in Part 1 of Schedule 10 to the Local Government Finance Act 1992. 24. The … are entitled to exemption under the following provisions of paragraph 11 of Schedule 5 of the Local Government Finance Act 1988 (as amended), which appear under the heading “Places of religious worship, etc“: “(1) A hereditament is exempt

Melville Finvest Ltd. Vs. Joint Commissioner of I.T. -

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)89ITD528(Hyd.)

brought out by the Finance Act, 1987 is only consequential to the deletion of other sections like Sections 104 to 109 of the Income-tax Act, and this omission has no bearing on the issued raised in this … other hand, pleaded that there has been an amendment in Explanation to Section 73 brought out by the Finance Act, 1987, with effect from 1.4.1987, and the expression "other than a company as defined in Clause (ii) of

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of introduction of Sub-section (2A) in Section 9A of the Customs Tariff Act. JA.1 Section 118 of the Finance Act, 2001 introduced Sub-section (2A) to Section 9A in Customs Tariff Act, 1975 which is reproduced below: (2A) Notwithstanding … Duty has been demanded on the import of 1,48,000 Kg. of Ascorbic Acid imported during the period July 2000 to November 2001. L.2 Ascorbic Acid is a category of Vitamin-C used in food preparations as food additives. … law since the demand is based on temporary statute namely Notification No. 104/2000-Cus. dated 21-7-2000 which has expired without any saving clause. L.1 By the

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

by the Courts over the years, has found statutory recognition in Section 2(42C), which was inserted by the Finance Act, 1999 with effect from 1.4.2000. He also invited our attention to Section 50B providing for computation of capital

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … chronological sequence, that ICA 1982 was repealed by a statutory instrument made under the Financial Services and Markets Act 2000 which came into full force on 1 December 2001 (having come into force at earlier dates for limited … form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by … accounting periods have to be considered separately, and not as a whole. 104.In any accounting period the operation of the statutory provisions, if analysed as

E.Bapanaiah Vs. K.S.Raju Etc.

Court : Supreme Court of India

Subject : Contempt of Court

order dated 3.8.2007 passed in Contempt Case No.915 of 2002 wherein K.S. Raju, Promoter Director of M/s. Nagarjuna Finance Limited, Hyderabad, and its other directors were convicted under Section 12 of Contempt of Courts Act, 1971, and … 28.4.2001. However, when the NFL failed to re-pay the sum to the depositors, an application (CP No.35 of 2000) was filed under Section 58-A of the Companies Act, 1956 before the Company Law Board, Southern Region Bench, … NFL in its counter affidavit before the High Court that under Articles 104 and 140 of the Articles of Association K.S. Raju had power to

Md.MoiuudIn Vs. Most.Haliman Nisa and ors

Court : Supreme Court of India

Subject : Contempt of Court

order dated 3.8.2007 passed in Contempt Case No.915 of 2002 wherein K.S. Raju, Promoter Director of M/s. Nagarjuna Finance Limited, Hyderabad, and its other directors were convicted under Section 12 of Contempt of Courts Act, 1971, and … 28.4.2001. However, when the NFL failed to re-pay the sum to the depositors, an application (CP No.35 of 2000) was filed under Section 58-A of the Companies Act, 1956 before the Company Law Board, Southern Region Bench, … NFL in its counter affidavit before the High Court that under Articles 104 and 140 of the Articles of Association K.S. Raju had power to

Gujarat State Khadi Gramodyog Board Pensioners Association Vs. Gujarat ...

Court : Gujarat

Subject : Service

Acts : Payment of Gratuity Act, 1972; Bombay Khadi and Village Industries Act, 1960 - Sections 2, 3, 16, 17, 19, 20, 21, 22, 23, 24, 25, 26 and 30(2); Khadi Gramodyog Board Act; Sick Industrial Companies (Special Provisions) Act, 1985; Constitution of India - Articles 12,14,16,21 and 226

Reported in : (2004)1GLR116

parties that the first respondent board which is established in the year 1973 is receiving 100 per cent finance from the State Government. Respondent No.1 Board has been created under the relevant provisions of the Bombay Khadi … by one Ms. Mina Bhatt working as JS I/M dated 27th April, 2000. According to the State Government, the petitioners have got no right with … League v. Union of India [(1991) 2 SCC 104 : 1991 SCC (L & S) 536 : … social justice made it necessary to provide for payment of gratuity. On the enactment of Payment of Gratuity Act, 1972 a statutory liability was cast on the employer to pay gratuity. Pension and gratuity coupled with contributory … Khadi and Village Industries Act, 1960. The Board is also defined under section 2(a) of the said Act.Under Chapter II Section 3, the State of