Advanced Search Results

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

... ... ... ... ...... ... ... ...2404.40 Chewing tobacco and 40%preparations containingchewing tobacco========================================'The relevant extracts from the Finance Act, 2001 read as follows:' THE FOURTH SCHEDULE[See Section 134 (a)]PART - IIn the First Schedule to the Central Excise

M/s Trimurthi Fragrances (p) Ltd. Through Its Director Shri Pradeep Ku ...

Court : Supreme Court of India

Subject : Sales Tax

Matched in: Parties M/s Trimurthi Fragrances (p) Ltd. Through Its Director Shri Pradeep Kumar Agrawal Vs. Govt.of N.c.t Of Delhi Through Its Principal Secretary (finance)

Hm Treasury Vs. Ahmed and Others

Court : UK Supreme Court

Subject : Land Acquisition

the Security Council had decided that all States shall, among various other measures “ "(d) Prevent those who finance, plan, facilitate or commit terrorist acts from using their respective territories for those purposes against other States or … freezing of assets that has been enacted by Parliament in Part 2 of the Anti-terrorism, Crime and Security Act 2001. Orders made under that Act must be kept under review by the Treasury, are time limited and must … all lawful means, the financing and preparation of any acts of terrorism." 134. The first specific measure called for by the Resolution in paragraph 1(b) … power to make Orders in Council which was conferred on them by section 1 of the United Nations Act 1946 ("the 1946 Act"). In each

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

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

stated that the provision was prospective in "Notes on Clauses on the Finance Bill, 2001", 248 ITR (St.) 134; "Memorandum explaining the provisions of the Finance Bill, 2001" 248 ITR (St.) 183-184 and "Circular explaining the Finance … 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

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

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

stated that the provision was prospective in "Notes on Clauses on the Finance Bill, 2001", 248 ITR (St.) 134; "Memorandum explaining the provisions of the Finance Bill, 2001" 248 ITR (St.) 183-184 and "Circular explaining the Finance … 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

Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 14A; Income Tax Rules, 1962 - Rule 8D; Finance Act, 2002

act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962."Expenditure incurred in relation to income not includible in total income .14A. For the … Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:-".. The expression "provisions of this Constitution relating to" in article 363 means provisions

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … upon another judgment of the Apex Court reported in (2009) 2 SCC 134 in the matter of ShaktiBhog Foods Limited V/s Kola Shipping Limited and … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,

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 … without notice of a limitation period that was not fixed in advance. 134. Before the decision in Deutsche Morgan Grenfell Group Plc v Inland Revenue

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … It is submitted that the respondents relied upon an old ZDP of 2001 for carrying on the changes. Further, in the absence of an updated … (2010) 6 SCC303(para 34, 42 to 48 and52) 134 (2011) 7 SCC639(paras 36 and37) 135 (2007) 4 … Parliament commensurate with modern safety norms; and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible in law.9. Before we begin the … 229 d) Procedure during decision- 230-265 making process and Public Hearing under Section 11A e) Quasi Legislative Function 266-273 f) Post change in land use

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 … and 1996. The details are set out in Lord Reed's judgment (paras 134 to 163). But I agree with Lord Hope (in para 15 of