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Gaurav Gupta Vs. State and ors.

Court : Rajasthan

Subject : Civil

Acts : Rajasthan Finance Act, 2000 - Sections 18 and 31; Rajasthan Stamps Law (Adaptation) Act, 1952 - Sections 26 and 56(1); Constitution of India - Article 254 and 254(2); Rajasthan Stamps Rules - Rule 73

Reported in : 2001(2)WLN67

common judgment and order as common question of law is involved in all these petitions. (2). The Rajasthan Finance Act, 2000 (for short 'the Act') received the assent of the Governor on 9th May, 2000. Chapter 6 relates to … Governor on 9th May, 2000. Chapter 6 relates to amendments in Rajasthan Stamp Law (Adaptation) Act, 1952. (3). Section 56(1) of the Stamp Act reads as under;- '56.(1) The powers exercisable by a Collector under Chapter IV

M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

Subject : Service Tax

between the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to be levied on the recipients of the services. They cannot claim that they … 1. Whether the removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of Section 66D of the Finance Act, 1994] from the Negative List of Services by an Amendment of 2012 and … in State of Madras v. Gannon Dunkerley and Co. [AIR 1958 SC 560]: The point of the reference is emphatically not to seek a pattern

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 … 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 … Section 10(23D) also employed expression "income of mutual fund". The learned special counsel argued that the provisions of section 56(2)(i) would not, therefore, apply to an income received from a mutual fund in relation to any units of

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 … 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 … Section 10(23D) also employed expression "income of mutual fund". The learned special counsel argued that the provisions of Section 56(2)(i) would not, therefore, apply to an income received from a mutual fund in relation to any units of

Cadell Weaving Mill Co. P. Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(14), 2(24), 2(47), 10, 10(3), 10(13), 14, 17(3), 28, 41, 45 to 55, 55(2), 56, 59, 115J and 253; Bombay Rent Act; Finance Act, 1987 - Sections 55(2); Direct Tax Laws (Amendment) Act, 1989

Reported in : 2001(3)ALLMR108; (2001)166CTR(Bom)7; [2001]249ITR265(Bom)

of a motor car used for personal purposes would result in a revenue income. That, even after the Finance Act, 1994, consideration arising from the transfer of tenancy in cases where the tenant had no right to sublet, … counsel appearing on behalf of the Department in I.T.A. No. 262 of 2000, has contended that tenancy rights surrendered to the landlord were valuable rights. … the meaning of Section 10(3) of the Income-tax Act, 1961, and as such is exigible to tax under Section 56 of the Act ?'2. The above question was answered against the assessee. Hence, the assessee-Cadell Weaving Mill Co.

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

the shares, was liable to tax as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was … to tax as salary but will have to be brought to tax as income from other sources under Section 56. This, in short, is the case of the applicant. But salary includes perquisites or profit in lieu of

ipur Gram Panchayat, Guntur District Vs. Government of Andhra Pradesh ...

Court : Andhra Pradesh

Subject : ConstitutionTrusts and Societies

Acts : Andhra Pradesh Gram Panchayat Act, 1994 - Sections 56(1), 65(1) and 80(1); Andhra Pradesh Gram Panchayat Act, 1964 - Sections 217; Constitution of India - Article 162; Andhra Pradesh (Andhra Area) Compulsory Labour Act, 1858; Andhra Pradesh Farmers Management of Irrigation Systems Act, 1977 - Sections 17 and 22

Reported in : 2000(5)ALD24; 2000(4)ALT678

Matched in: Citation 2000(5)ALD24; 2000(4)ALT678

Deputy Commissioner of Income Tax Vs. Ram Kumar Giri

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Chennai)352

above clauses are outside the purview of the non-compete agreement entered by the assessee.11. The amendment in the Finance Act, 2002 proves that the above clauses are not applicable to the assessee's case and Section 28(va) is applicable … In this regard we find that apex Court in CIT v.D.P. Sandu Bros. Chembur (P) Ltd. held that Section 56 provides for the chargeability of income of every kind only if it is not chargeable to income-tax under … order of CIT(A) dt. 30th March, 2004 and pertain to asst. yr. 2000-01. (i) The learned CIT(A) erred in holding that the receipt by the

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution … 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the validity of the aforesaid provisions is … then submitted that the consideration of this Court with reference to Section 56(1) of the Act of 94 read with Rule 35 of the Rules,

Morepen Laboratories Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2005)95TTJ(Chd.)404

depreciation allowance. The apex Court declared the law by the aforesaid decision by its judgment dt. 15th March, 2000. Section 32 was amended by the Finance Act, 2001. Explanation 5 was added which provided that depreciation would be … 94 (SC), in the case of CIT v.Mahendra Mills, (2000) 243 ITR 56 (SC) and in the case of ITO v. V.R.V.& Co.Firstly, we may … submissions as to how claim of depreciation could be revised during such proceedings. Explanation 5 inserted by the Finance Act, 2001, is also of no help to the appellant. It has been held by the Hon'ble Kerala High