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Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

new sections were inserted into Part XVII, Chapter II by section 80(1) of the Finance Act 1995 and section 122 of the Finance Act 1994 respectively, to apply (in each case) to transactions entered into on or after … as borrower deemed to exist under section 737A(5) of ICTA 1988 and section 97(2) and (4) of the Finance Act 1996 ("FA 1996"). 2. Counsel on both sides put this analysis in the forefront of their written cases. … six years about DCC's tax return for the relevant period (1 April 2001 to 31 March 2002), and they are now extremely familiar with the

Dcit Vs. S.G. Investments and Industries

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)89ITD44(Kol.)

Act." 9. A new Section 14A in Chapter IV of the Income-Tax Act, 1961 was inserted by the Finance Act, 2001, with retrospective effect from 1-4-1962. The Circular No. 14 of 2001, dated 22-11-2001 issued by the CBDT and … dividend, we may refer to the following decisions :- i) CIT v. Model Manufacturing Co. (I) Ltd. (1980) 122 ITR 767 (Cal) wherein it was held- "that though the ultimate or ulterior motive of the assessee might

Maco Door and Window Hardware (Uk) Limited (Respondents) Vs. Her Majes ...

Court : House of Lords

Subject : MRTP

said, unless section 18(2) had the wide meaning he contends for. Section 18(3) was originally introduced by the Finance Act 1982 so as to reverse the decision of the Court of Appeal in Vibroplant Ltd v Holland (1981) … few further amendments) was in force in 1999 and 2000. Since then Parliament has enacted the Capital Allowances Act 2001 (“An Act to restate, with minor changes, certain enactments relating to capital allowances”) as part of the tax … found. In Saxone Lilley and Skinner Ltd v IRC (1967) 44 TC 122 this House had to consider the meaning of “a part of a

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

included transfer of all or any right for use or right to use a 16 Inserted by the Finance Act 2001 (14 of 2001), sec. 4(i) (w.e.f. 1-4-2002). 17 Substituted by the Finance Act 2001 (14 of 2001), sec. … apply insofar as distributors are concerned. He finally 13 F. No 500/ 122/ 99 dated December 16, 1999. 26 concluded his arguments by stating that … 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

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 … decision of the Court of Justice in Metallgesellschaft (Joined Cases C-397/98 and C-410/98) [2001] Ch 620on 8 March 2001 there was no general appreciation that the UK corporation tax regime was seriously open to challenge as infringing … Spencer Plc v Customs and Excise Comrs (Case C-62/00) [2003] QB 866? 122. During the hearing I confess to having found difficulty in recognising any

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 … relevant to point out that words namely, ‘card game and other game of any sort’ which came to 122 be inserted in Section 194B was already in existence in the definition clause namely, Section 2(24)(ix) with effect

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in relation … 2015, C.A. No. 7395 of 2012, C.A. No. 7394 of 2012, C.A. No. 121 of 2015, C.A. No. 122 of 2015, C.A. Nos.1430­1432 of 2018 @ SLP(C) No. 8507­ 8509 of 2012, C.A. No.128 of 2015, C.A.No.1433

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

necessary to refer to the Explanation added by the Finance Act, 2001. As per section 21 of the Finance Act, 2001 section 32 was amended as follows :'21. Amendment of section 32-In section 32 of the Income Tax Act, with … however, sought a reference of the question relying on the decisions in Dasaprakash Bottling Co. v. CIT (1980) 122 ITR 91 and Ascharajlal Ram Parkash v. CIT : [1973]90ITR477(All) .3. ITR No. 216 of 1999 relates to

Commissioner of Trade and Taxes, Delhi vs.schneider Electric India Pvt ...

Court : Delhi

Subject : Land Acquisition

[1994]. 94 STC422(SC) and Maruti Wire Industries (P) Ltd. v. STO (2001) 122 STC410(SC) to submit that interest under Section 27 of DST Act can … Delhi. Many States, which wanted to ensure electricity is-not double taxed, provided for similar deductions, for eg. Bengal Finance (Sales Tax) Act, 1941 (Section 5(2)(a)(iv); Punjab General Sales Tax Act, 1948 ST. APPL.1/2017 & connected matters Page … to the newly formed companies; the transfer of rights was framed under Delhi Electricity Reform (Transfer Scheme) Rules, 2001 (hereinafter referred to as "the 2001 Rules"). These Rules were framed in exercise of powers conferred by Section

IAE International Aero Engines AG, Represented herein by its Attorney, ...

Court : Karnataka

Subject : Education

on 26/03/2012. Company Petition No.121/2012 and Company Petition No.122/2012 - RRPF Engine Leasing Limited and Rolls-Royce and Partners Finance Limited Vs. UBHL. 24. The petitioner - Company (in Co.P.No.121/2012) incorporated under the Laws of England is engaged … (112) Comp. Case. 314 and QSS Investors v. Allied Fibres, reported in 2001 (107) Comp. Case 587 and the Himachal Pradesh High Court in Azeet … This Company Petition is filed under Section 439(1)(b) r/w Sections 433(e), 433(f), 434 and 450 of the Companies Act, 1956, praying to order that the Respondent Company be wound up under Section 433 of the Companies Act,