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

Court : UK Supreme Court

Subject : Land Acquisition

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 … with little or no oral argument on the point, in Malkin v Birmingham City Council (unreported) 12 January 2000, a claim for breach of statutory duty. The judgment of the Court of Appeal in this case recorded

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 … use”, the same position would obtain under explanation 2(v) of section 9(1)(vi) 107 of the Income Tax Act, inasmuch as, there must, under the licence … 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

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to the deduction referred to in this sub-section only for the unexpired period … was construed by this Court in Textile Machinery Corporation Ltd. [(1977) 2 SCC368:1977. SCC (Tax) 282 : (1977) 107 ITR195 which approved a decision of Delhi High Court in CIT v. Ganga Sugar Corporation Ltd. [(1973) 92

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … 81 (SC); Calcutta High Court in the case of Dunlop Rubber Co., 107 ITR 182 (Cal.) and Bombay High Court in the case of Mahendra … the case of the assessee in relation to assessment orders under section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special Bench to decide the following issues: 1.

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … 81 (SC); Calcutta High Court in the case of Dunlop Rubber Co., 107 ITR 182 (Cal.) and Bombay High Court in the case of Mahendra … the case of the assessee in relation to assessment orders Under Section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special Bench to decide the following issues:- 1.

Basheer Vs. Remani Gopalan

Court : Kerala

Subject : Education

registration of the document will not affect the transaction and, therefore, in a case like this, provisions of Section 107 of the Transfer of Property Act, 1882 and Section 17 and 49 of the Registration Act, 1908 need … the property and the building in Kalathilparambil Road proceedings for recovery are pending at the instance of the Financing Bank and the Sales Tax Department, for recovery of loan arrears from the husband of the landlady, whose

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

Amitava Mitra Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Sales Tax

Acts : Constitution of India - Articles 226 and 323B; ;Bengal Amusements Tax Act, 1922 - Sections 11, 11(4) and 11B; ;Bengal Finance (Sales Tax) Act, 1941 - Sections 3(1) and 19A; ;West Bengal Taxation Tribunal Act, 1987 - Section 2

Reported in : [2001]123STC129(Cal)

notification was issued being No. 3399-FT dated 20th September, 1985 by the Deputy Secretary of the West Bengal, Finance Department, Taxation in exercise of the power conferred by Section 11 of the Bengal Amusements Tax Act, 1922 … by the Sub-Inspector of Police, Bureau of Investigation as on 2nd February, 2000. From the seizure list, it appears that such seizure has been made … the West Bengal (Sales Tax) Act, 1994 was introduced by virtue of Section 106 of the new Act.10. Section 107 of the new Act given a transitional provision and under Section 107(e) the Bureau of Investigation constituted under

M/S.Besant Raj International Limited Vs. M/S.Vishwa Bharathi Textiles ...

Court : Chennai

Subject : Company law

Acts : Companies Act - Sections 433(e), 434, 439

1999 SC 504 [M/s.Rickmers Verwaltung Gimb H v. Indian Oil Corporation Ltd.]; 2000 (III) CTC 107 [Neg Micon A/s. Alsvoj 21 DK 8900 Rangers Denmark … would be 1% instead of 2%. Case of Appellant is that as per the contract, Appellant acted as financial intermediary. By contacting various source, they arranged External Commercial Borrowings [ECB] for 8 Millions US dollars through BHF … order in Company Petition No.115 of 2002 dismissing the Petition filed under Sec.433(e), 434 and 439 of Companies Act and declining to pass an order winding up the Respondent Company M/s.Vishwabharathi Textiles Limited.2. Appellant-M/s.Besant Raj International Limited … we deem it necessary to refer to the provisions of the Act.8. Section 433 of Companies Act sets out the circumstances under which a Company

A.A. Salam Vs. Assistant Commissioner of Wealth

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2007)106TTJ(Coch.)1140

business as proprietors. The charging provisions in respect of the WT Act have been substantially amended by the Finance Act, 1992, w.e.f. asst. yr. 2003-04. The CBDT has issued a Circular No. 636, dt.31st Aug., 1992, (1992) 107 … far as WTA Nos. 35 to 39/Coch/2002 and 110/Coch/2005 are concerned, they relate to asst. yrs. 1994-95 to 2000-01. The Revenue's appeals being WTA Nos. 59 to 64/Coch/2002 pertain to asst. yrs. 1993-94 to 1998-99. WTA Nos. … as on the valuation date is an asset within the meaning of Section 2(ea) of the WT Act.3. The facts in brief can be stated