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Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

appeal.Points for determination:4. Two points arise for determination: Whether on the facts and circumstances of this case, the Finance Act, 2001 ('FA' for short) was applicable to 'block assessment' under Chapter XIV-B in respect of the search carried out … a surcharge on income-tax is traceable to Article 271 read with Entry 82 of List I of Seventh Schedule to the Constitution of India. That … Whether the AO had erred in imposing surcharge at 17% on the tax amount of Rs. 97,456/- under Section 113 of the Income-tax Act, 1961 ('1961 Act') for the 'block period' comprising of previous years relevant to

Ram Nath Jindal Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)251

Matched in: Citation (2001)170CTR(P& H)251

Cce Vs. Oripol Industries, Utkal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2003)(88)ECC239

(Appeals) does have jurisdiction to remand the appeal before him after the amendment of Section 35A by the Finance Act, 2001 w.e.f. 11.5.2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal on

Commissioner of Central Excise Vs. Oripol Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2002)LC396Tri(Delhi)

(Appeals) does have jurisdiction to remand the appeal before him after the amendment to Section 35A by the Finance Act, 2001 w.e.f. 11-5-2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal on

GramIn Vikas Sanstha and ors. Vs. State of Maharashtra and ors.

Court : Mumbai

Subject : Constitution

Acts : Maharashtra Universities Act, 1994 - Sections 82 and 82(3)

Reported in : 2004(1)ALLMR942; 2004(1)MhLj664

respect of the financial matters and the service conditions as well as other matters closely connected with the finance, which is provided by the Government.12. Chapter IV sets out various authorities of the University such as Senate, … for Higher Education as contemplated under Section 82 of the Maharashtra Universities Act, 1994, the orders dated 29-6-2001 and 14-7-2001 whereby the State Government granted … and Commerce colleges at Hinganghat.2. On facts, there is no dispute that no Perspective Plan as contemplated under Section 82 was prepared by Nagpur University for educational development, for location of colleges and institutions of higher learning within

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)176CTR(Raj)177

petitions filed under article 226 of the Constitution of India challenging the constitutional validity of the provisions of Finance Act by which service offered by the chartered accountants, real estate agents (property dealers) and the architects have been … 76, 77, 78, 79 and 80 provides for penalties; section 81 fixes the liability for offences by companies. Section 82 deals with the powers to search premises. By virtue of section 83 the provisions of sections 9C, 9D,

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

was entered in the name of purchaser. The Tehsildar, Raniwada moved a reference application as per provisions of Section 82 of the Rajasthan Land Revenue Act, 1956 to the Collector, Jalore on the ground that the sale aforesaid … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks

Mr. Raya R. Govindarajan, Prop. Vs. the Asst. Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)288ITR150(Chennai)

justification for the levy of surcharge. The learned counsel further submitted that eventhough there was a reference in Finance Act, 2001 for levy of surcharge over and above the Income tax prescribed under Section 113 of the I.T. Act,

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

Court : UK Supreme Court

Subject : Land Acquisition

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. … have now been arguing for over 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 arguments. For them the arena is … 80 (Taxation of loan relationships), 81 (Meaning of "loan relationship" etc) and 82 (Method of bringing amounts into account). They are important machinery but it

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

same persons who were the owners of the business before such reorganization. 19.8 Exceptions were made by the Finance Act, 2001 in the case of Private Ltd. companies becoming companies in which public are substantially interested as also disinvestment … of Calcutta decision in CIT v. Sainthia Rice & Oil Mills [(1971) 82 ITR778(Cal)]. that transfer of building to the new business to disentitle the … SANJIV KHANNA, J.: This appeal by the Revenue pertains to assessment year 2004-05 and relates to interpretation of Section 10B of the Income Tax Act, 1961 (Act, for short).2. By order dated 11th May, 2011, the following