Advanced Search Results

Al-falah (Exports) Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

28 of the Customs Act, 1962, a new Sub-section (2)2B has been inserted by Section 103 of the Finance Act, 2001 (w.e.f. 11.5.2001) 1. Following this amendment, where any duty has not been levied or has been short levied

B.V. Nafan and Others Vs. SAF Yeast Company Pvt. Ltd. and Others

Court : Mumbai

Subject : Land Acquisition

records, such as minutes of shareholders' meetings etc. (ix) Muthu, as the Managing Director, earlier used to provide finance statement and monthly information statements to Nafan through Lesaffre. However, for the financial year 2005-06 Nafan did not … on certain conditions with the Calyon Bank by letter dated 2 March 2001. It was suggested that the offences were non-compoundable and Court at Hardoi … of 2009 was filed by Nafan under Sections 111, 235, 237, 397, 398, 402 and 403 of Companies Act, 1956 (the Act), briefly on the following averments: (i) Lesaffre is one of the leading company in the … Nafan 7. Company Petition No.62 of 2009 was filed by Nafan under Sections 111, 235, 237, 397, 398, 402 and 403 of Companies Act, 1956 … 10.607% of the total shareholding. Mr.A.M. Arunachalam holds 10396 equity shares constituting approximately 6.56% of the total

Principal and Fellows of Newnham College in the University of Cambridg ...

Court : House of Lords

Subject : Service Tax

Jacobs in Swedish State v Stockholm Lindöpark AB (Case C-150/99) [2001] STC 103. Lindöpark owned golf courses and provided golfing facilities for the staff and … schemes of this kind. 5. The relevant provisions were inserted into Schedule 10 by section 37 of the Finance Act 1997: “2 … (3AA) Where an election has been made under this paragraph in relation to any land, … library. This appears from the lease, four agreements made between the college and the company on 2 July 2001 and the unchallenged evidence of the college Bursar, Mr du Quesnay, who is also a director of the

Aztec Software and Technology Vs. Acit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)107ITD141(Bang.)

manipulating prices charged or paid in international transactions, thereby eroding the country's tax base.4. Accordingly, legislative changes through Finance Act, 2001 and 2002 were made. It was provided in Section 92(1) that income arising from international transaction between associated

Dallah Real Estate and Tourism Holding Company (Appellant) Vs. the Min ...

Court : UK Supreme Court

Subject : Arbitration

ICC arbitration. The tribunal in a first partial award dated 26 June 2001 concluded that the Government was a true party to the Agreement and … 2010. Article V(1)(a) of the New York Convention is transposed in England and Wales and Northern Ireland by section 103 of the 1996 Act, which provides: "(1) Recognition or enforcement of a New York Convention award shall not … August 1996. Under each Ordinance the Trust was to maintain a fund with a trustee bank, to be financed from contributions and savings by pilgrims (Hujjaj) and philanthropists, as well as by any income from investments or

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

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

by the Finance (No. 2) Act, 1991 with retrospective effect from 1-4-1972; insertion of section 14-A by the Finance Act, 2001 with retrospective effect from 1-4-1962; Explanation to section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1-4-1987

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

Reported in : (2006)101TTJ(Delhi)558

is also pertinent to note that the original Section 92 was substituted by a new section by the Finance Act, 2001 w.e.f. 1st April, 2002 and before this new section becomes operative from that date, the same again came

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

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

by the Finance (No. 2) Act, 1991 with retrospective effect from 1.4.1972; insertion of Section 14-A by the Finance Act, 2001 with retrospective effect from 1.4.1962; Explanation to Section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1.4.1987

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

is made clear by Section 74A(3). 7.4. He would contend that the change that was brought about by Finance Act, 2001 was to introduce 32 tax deduction at source on winnings from ‘card game and other game of any … horse races, card games and other games of any sort or from gambling or betting of any nature 103 to the assessees their whatsoever is chargeable to tax under the head “Income from other sources” along with

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

the context of sec. 92 as it existed before its substitution by sec. 92 to 92F by the Finance Act, 2001, being the transfer pricing provisions under consideration. It was however, maintained that the ratio decidendi of these decisions … in the case of CIT v. Nestle India Limited [(2011) 337 ITR 103 (Bom.)], which considered the interplay between sections 40A(2) and 37 and thereafter … to him but comes to his notice during the course of proceedings. 7.2. The ld. counsel submitted that section 92CA of the Income-tax Act, 1961 (hereinafter also called `the Act') has undergone certain changes. He referred to