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C.I.T and Anr Vs. M/S Yokogawa India Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

of Section 10A, as amended, which could be suggestive of the fact that by the amendment made by Finance Act, 2000, Section 10A had changed its colour from being an exemption section to a provision providing for deduction. Yet, Section … relevant assessment years, or of any previous year, relevant to any subsequent assessment year,- section 32, section 32A, section 33, section 35 and clause (ix) of sub- section (1) of section 36 shall apply as if every allowance

Deputy Commissioner of Income Tax, Ahmedabad Vs. Core Health Care Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 41, 43, 43(1), 80HH, 80I, 90(2) and 260A; Finance Act, 1986 - Sections 43(1); Finance Act, 2003

Reported in : 105(2008)CLT433(SC); (2008)215CTR(SC)1; [2008]298ITR194(SC); JT2008(2)SC367; 2008(2)SCALE327; (2008)2SCC465; 2008AIRSCW1425

directly or indirectly by any other person or authority. Explanation 8 has been inserted in Section 43(1) by Finance Act, 1986 (23 of 1986), with retrospective effect from 1.4.74. It is important to note that the word 'actual … by Gujarat High Court in Tax Appeal Nos. 449 and 450 of 2000 and in Civil Application Nos. 53 and 54 of 2001 whereby the … determination of actual cost in Section. 43(1) has relevancy in relation to Section 32(depreciation allowance); Section 32A(investment allowance), Section 33(development rebate allowance), and Section 41 (balancing charge). 'Actual cost' of an asset has no relevancy in relation to

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 … 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 … was not affected by sections 320 FA 2004 and 107 FA 2007 (issues 20 and 21); and that section 33(2A) of the Taxes Management Act 1970 ("TMA") (issue 23), which excludes relief under that section where Case V

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

in Part III of First Schedule of the Finance Act, 1999, have also been correspondingly introduced in the Finance Act, 2000, in Part I of the First Schedule, so as to make it applicable to assessment year 2000-2001 which … reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil, stated in the … Court in Assam Co-operative Apex Marketing Society Ltd. v. CIT 201 ITR 338 rendered under the corresponding earlier proviso, Section 81, held that the phrase

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of

Cement Workers Karamchari Sangh Vs. Jaipur Udyog Limited and ors.

Court : Supreme Court of India

Subject : SICA

Acts : Industrial Disputes Act, 1947 - Sections 10(3) and 34; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 19, 20(1), 20(2), 22(3), 22(4) and 33; State Financial Corporation Act - Sections 29; Industrial Disputes (Rajasthan Amendment) Act, 1947 - Sections 10B, 10F, 10I and 17; Industrial Disputes Rules - Rule 58 and 58(4)

Reported in : 2008(56)BLJR1535; JT2008(4)SC226; (2008)IILLJ676SC; 2008(4)SCALE248; (2008)4SCC701; 2008AIRSCW2760; 2008(4)SCC701; 2008-II-LLJ-676; 2008(2)Supreme600

workers to file suits in Labour Courts to enforce payment of their dues. It also directed the Rajasthan Finance Corporation to take over possession of the assets of the company under Section 29 of the State Financial … the Board for Industrial and Financial Reconstruction Bench-II (BIFR) on November 24, 2000 in Case No. 17 of 1987. The High Court took the view … show cause why it should not be wound up, (ii) a separate notice to the promoters (GDCL) under Section 33 of SICA to show cause why they should not be prosecuted for non-payment of labour dues and failure … dated May 25, 1999, issued under Section 10(3) of the Industrial Disputes Act. On August 11, 1997 the management of GUL entered into a revised

Commissioner of Income Tax Vs. Gotan Lime Stone Khanij Udyog and A.R. ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)211CTR(Raj)585; [2008]299ITR368(Raj)

cement factories. As referred to above, the scheme of investment allowance introduced w.e.f. 1st April, 1976 by the Finance Act of 1976 has taken the shape of development rebate which is granted under Section 33 of the Act. … had not attained the age of eighteen years - It is with the enactment of the Juvenile Justice Act, 2000, that in Section 2(k) a juvenile or child was defined to mean a child who had not completed

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

of the judgment given in Asuram v. Tehsildar, Sanchore reported in AIR 2000 Rajasthan 345.2. To understand the issue under consideration, it may be useful … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships … of the Act of 1955 is to safeguard the interest of weaker sections of the society. Sections 42, 46-A and 49-A of this Act restrict … mortgaging 1.28 hectares of land in khasra No. 339/378. He failed to pay the loan advanced, therefore,

Amarjit Singh Vs. Armor Finance and Commerce Ltd.

Court : Madhya Pradesh

Subject : Arbitration

Reported in : 2008(4)MPHT505

Section 34 of the AC Act was dismissed.2. Short facts of the case are that respondent M/s. Armor Finance and Commerce Limited, Indore gave loan for purchase of Maruti 800 car to the tune of Rs. 1,91,000/- … was pending at the time when award was passed, therefore, on 25-06-1999 deceased Gurudevsingh moved an application under Section 33 of the AC Act, whereby the validity of award was challenged. During pendency of the application and also

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him … of Maharashtra, AIR 1989 SC 2227; 4 SCC 378; p. 393, paragraph 33 - wherein the Supreme Court has analysed the entire law on the … 5.3 has clearly stated that the amendment shall be effective from 1-4-2000 and, therefore, apply to assessment year 2000-01 and subsequent assessment years.5. Rival submissions of the parties have been considered carefully. The question for consideration is