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Greater Kailash Welfare Association and ors. Vs. Municipal Corporation ...

Court : Delhi

Subject : Civil

Acts : Constitution of India - Article 226; Delhi Cinematograph Act, 1952; Delhi Development Act - Sections 53A, 53A(1), 53A(2) and 53 (2); Delhi Municipal Corporation Act, 1957 - Sections 332, 339 and 347; Finance Act, 1972; Delhi Cinematograph (Amendment) Rules, 2002 - Rule 3(2) and 3(3); Delhi Cinematograph Rules, 1981 - Rules 11 and 16(2); Delhi Control of Vehicular and Other Traffic and Road Street Regulations, 1980 - Regulation 3(1) and 3(2); Delhi Development Authority Regulations; Delhi Development Regulations; Delhi Development Rules; Delhi Master Plan Development Code, 2001; Development Control Rules

Reported in : 124(2005)DLT550; 2005(85)DRJ674

needs of society.'28. In S.J. Grange Ltd. v. Customs and Excise Commrs. while interpreting a provision in the Finance Act, 1972, Lord Denning observed that if the literal construction leads to impracticable results, it would be necessary to … or three seats.10. The petitioners also allege non-application of mind to the provisions of the Delhi Master Plan 2001 (MPD 2001), particularly clause 8(4) which deals with control for building/ buildings/ used premises. They rely upon Note-1 … provisions of law. The petitioners allege that the 7th respondent has violated Section 332 of the Delhi Municipal Corporation Act, 1957 (hereinafter 'The 1957 Act) … 1.14). This would result in an aggregate of about 104 ECS.48. Section 53(2) of the Delhi Development Act gives overriding effect to provisions of the

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD120(Delhi)

provisions of section 14A could not be applied to the year under consideration since it was inserted by Finance Act, 2001 with effect from 11-5-2001; (ix) Alternatively, it was also pleaded that the learned CIT (A) has failed to … the year under consideration under section 43-B and on the basis of mercantile system in the next year. 53. The learned counsel for assessed has submitted (t) that liability to pay custom duty did not arise on

Commissioner of Income Tax-IV vs Vijaya Productions P Ltd

Court : Chennai

the opposite conclusion. This expression was used by the legislature ever since sub-clause (v) was inserted by the Finance Act of 1987 w.e.f. 1-4-1988. All that is meant by this expression is to refer to the ingredients of … below:-“20.The effect of the aforesaid amendment is that, on and after the commencement of the Amendment Act of 2001, if an agreement, like the JDA in the present case, is not registered, then it shall have no … N.S.K. Salai, Vadapalani, Chennai-26. ..Respondent PRAYER: Tax Case (Appeal) is filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income … it shall have no effect in law for the purposes of Section 53-A. In short, there is no agreement in the eye of the law

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)

the petitioner-company submitted a representation and thereafter on March 13, 2001, the Assistant Commissioner (Special Circle), Rajasthan, Under Section 53 of the Act of 94 read with Section 9 of the Central Sales Tax Act, 1956 required the … 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

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

not form part of total income”. It may be noted that when section 10A was recast by the Finance Act, 2001, Parliament was aware of the character of relief given in Chapter III. Chapter III deals with - 66 … pays tax in both the jurisdictions. After payment of such tax, he is entitled to double taxation - 53 - relief by way of credit in respect of the tax paid in the foreign jurisdiction.39. Thirdly, in

Reliance Industrial Infrastructure Ltd. Vs. Jt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)606

is only with effect from assessment year 1997-98 that the new provisions of section 145(2) substituted by the Finance Act, 1995, have come into operation which alone have empowered the Central Government to notify Accounting Standards to be … case, the question is slightly different. For reasons, the Central Government, in exercise of the powers conferred by section 53 of the Banking Regulation Act and on the recommendation of the Reserve bank of India, permitted the assessee

Commissioner of C. Ex. Vs. United Plastomers

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2008)217CTR(P& H)129; 2008[10]STR229; [2007]13STT67; (2009)19VST382(P& H)

service tax?2. The respondent-assessee is providing the services of consignment agents as defined under Section 65(23) of the Finance Act, 1944 as amended (hereinafter referred to as the 'Act'). It was found that the respondent is not registered … is alleged that the respondent received commission of Rs. 45,79,411/- for the period from August, 1999 to February, 2001 and Rs. 32,28,379/- for the period from March, 2001 to November, 2001. As such, the respondent was issued

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government amended the Cenvat Credit Rules, 2004 by issue of a notification … SHYAM SUNDER and Others vs. RAM KUMAR and Another reported in AIR 2001 SC page 2472, while dealing with the question whether a substituted provision … of the Special Economic Zones for the promotion of exports and for matters connected therewith or incidental thereto. Section 53 of the Act declares that a special economic zone shall, on and from the appointed day, be deemed

Weikfield Products Co. (i)(P) Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2001)71TTJ(Pune.)518

Matched in: Citation (2001)71TTJ(Pune.)518

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 … v. Burmah Oil Co. Ltd. 1982 STC 30 (HL) and Furniss v. Dawson 1984 1 All England Reporter 530 (HL) added new dimension to the legal interpretation of the tax avoidance transactions. The contents and the nature