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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 … benefit of reduction of expenditure and set off losses in connection with such income. Section 58 (4) was 104 inserted to provide that no deduction of any expenditure would be allowed in computing the income by way

Enercon GmbH, Germany Vs. Wind World (India) Limited, Daman and Others

Court : Mumbai

Subject : Land Acquisition

In-principle approval. The permission for conversion of loan into equity was received from Government of India, Ministry of Finance and from Government of India, Ministry of Industry. A Supplementary Shareholders Agreement was executed on 19 June 1998. … placed on the decision of Pro-finance Trust SA v. Gladstone [2001 EWCA CIV 1031] and Re London School of Electronics [1986] Ch.211. Perusal of these … Mehras against EG is proved and as per provisions of Section 397, 402 and 403 of the Companies Act, 1956 (the Act), buyout by Mehras of the shareholding of EG is necessary. FACTS 5. EG and Mehras

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

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 tax deduction at source on winnings from 'card game and other game of any sort'. … court in Deshbandhu Gupta and Co. v. Delhi Stock Exchange Association Ltd.[1979] 4 SCC 565; AIR 1979 SC 1049. It is clear from these two circulars that the CBDT, which is he highest authority entrusted with the

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 anything … on Ascorbic Acid is bad in 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 impugned order issued on 18-2-2005, anti-dumping

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 … not in any way liable for the tax payable by the amalgamating company even though the order under Section 104 of the IT Act 1961 came to be made after the order of amalgamation and after dissolution of

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

is also pertinent to note that the original Section 92 was substituted by a new Section by the Finance Act, 2001 with effect from 1st April, 2002 and before this new Section becomes operative from that date, the same … not in any way liable for the tax payable by the amalgamating company even though the order Under Section 104 of the I.T. Act 1961 came to be made after the order of amalgamation and after dissolution of

Maxopp Investment Ltd.. Vs. commr.of i.t New Delhi

Court : Supreme Court of India

Subject : Direct Taxation

total income, such expenditure shall also not be allowed as deduction. Though, Section 14A was inserted by the Finance Act, 2001, but it was given retrospective effect from April 1, 1962. Original Section was in the following terms:“Section 14A … 1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 104-109 OF2015MAXOPP INVESTMENT LTD. .....APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX, NEW DELHI .....RESPONDENT(S) WITH CIVIL APPEAL No.1423 OF2015CIVIL APPEAL

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 … computing the Case 1 profit or loss of Scottish Widows plc for the accounting periods ending in 2000, 2001 and 2002, amounts described by the company as 'transfers from Capital Reserve' and included as part of the … 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

Subhash Choudhary Vs. Deepak Jyala

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 104, 104(3), 104(4), 123, 135, 135(1) and 138; Indian Penal Code; Code of Criminal Procedure (CrPC)

Reported in : 2005CriLJ1034; 2005(99)ECC654; 2005(179)ELT532(Bom)

the Customs Manual issued by the Ministry of Finance dated September 1, 2001 (1st Edition), which is a contemporaneous exposition by the administrative authorities and … is bail able, is inescapable. Reliance is also placed on the Customs Manual issued by the Ministry of Finance which also reinforces the stand taken on behalf of the Petitioner-Applicant that such offence is bail able offence. … under Section 135(1)(ii) of the Act. The Customs Officers have, therefore, exercised power to arrest writ Petitioner under Section 104 of the Act.3. The principal question is : whether the offence referable to Section 135(1)(ii) of the Act

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