Advanced Search Results

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has to … Hon'ble Supreme Court in the case of Madurai District Central Co-operative Bank Ltd. v. Third Income-tax Officer, Madurai 101 ITR 24. Pages 29 to 31 and 36 of that judgment may be seen to know that in

Mange Ram Mittal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

assessing officer and relatable to such evidence appearing in Section 158BB(1) of the Act as substituted by the Finance Act, 2002 with retrospective effect from 1-7-1995." 2. In this appeal the assessee originally filed grounds of appeal running into … cannot be treated at par." 82. In the case of CIT v. Dr. M.K.E. Memon (2001) 248 ITR 101 (Bom.) the assessee, a doctor by profession, had income mainly from examination fee charged for issuing medical fitness

Uttam Steel Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 12; Central Excise Act, 1944 - Secttion 11B; General Clauses Act, 1897 - Sections 6

Reported in : 2003(4)ALLMR829; 2003LC898(Bombay); 2003(158)ELT274(Bom); 2004(1)MhLj497

words 'one year' for the words 'six months' wherever they occurred. Similarly, in the submission of the petitioners, Section 101 of the Finance Act, 2000 amended Section 11B of the Act by substituting the words 'one year' for … the petitioners, it would not be open to the Revenue to ignore the statutory changes introduced by the Finance Act, 2000 and disregard the substituted provision which allowed a rebate claim to be filed within one year from … for short) which came to be amended with effect from 12th May, 2002.Factual background The factual background giving rise to the present petition is in

Subhash Gupta (individual) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2003)78TTJ(JP.)692

arise.The above position was also recognised by the legislature and Clause (iii) to Section 271(1)(c) was amended by Finance Act, 2002, w.e.f. 1st April, 2003. The corresponding provision of the Finance Bill i.e., Section 101 provided as under: "in

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 … - Company, UBHL, under the provisions of the Securitization and Reconstruction of Financial Assets and Enforcement Security Interest Act, 2002 ('SARFAESI' Act) and the representations and objections filed by the Respondent - UBHL, were rejected by the said … (Prayers: This Company Petition is filed under Section 439(1)(b) r/w Sections 433(e), 433(f), 434 and 450 of the Companies Act, … Annexure J on 03/08/2012 claiming an amount of USD Rs. 16,899,970.60 (Rs. 101,39,98,200/-). Company Petition No.248/2012 - BNP Paribas Vs. UBHL 31. The said BNP

Iae International Aero Engines Ag Vs. United Breweries(holdings) Limit ...

Court : Karnataka

Subject : Land Acquisition

International Aero Engines AG and others Vs.United Breweries (Holdings) Limited Company Petition No.122/2012 4/244 Between: Rolls-Royce & Partners Finance Limited Having its registered office at 65 Buckingham Gate, London SWIE6T England Represented herein by its Authorised Signatory … Company, UBHL, under 30/244 the provisions of the Securitization and Reconstruction of Financial Assets and Enforcement Security Interest Act, 2002 (‘SARFAESI’ Act) and the representations and objections filed by the Respondent - UBHL, were rejected by the said … M/s. Mundkur Law Partners, for Creditors) This Company Petition is filed under Section 439(1)(b) **** r/w Sections 433(e), 433(f), 434 and 450 of the Companies … ````60/USD18409,35,060/- 12/06/2012 28/03/2012 7,32,710 4,39,62,600/- 12/06/2012 28/03/2012 1,04,37,866 62,62,71,960/- 03/09/2012 03/08/2012 1,68,99,970 101,39,98,200/- 05/11/2012 05/07/2012 2,66,34,728 159,80,83,680/- Sl. No.Case No.Petitioner IAE International Aero Engines AG

Lalit Kumar Jain Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

operational creditors for sup- plying goods and services. Financial creditors generally lend finance on a term loan or for working capital that enables the corporate … Financial Institutions Act, 1993, hereafter “RDBFI Act”) securitization (by the Securitization and Reconstruction and Enforcement of Security Interests Act, 2002 hereafter “SARFESI”) deal with certain facets of corporate insolvency. These did not result in the desired consequences. The … corporate debtors. On the other hand, if an application against a personal guarantor is admitted, a moratorium under Section 101 of the Code automatically applies. This results in stay of all pending proceedings or legal claims in respect

Adarsh Ginning and Pressing Factory, a Partnership Firm Through Its Pa ...

Court : Mumbai

Subject : Trusts and Societies

Acts : Maharashtra Cooperative Societies Act, 1960 - Sections 91, 101 and 156; Multi State Cooperative Societies (Amendment) Act, 2002 - Sections 74, 84, 86, 126, 126(2) and 126(6); Multi State Cooperative Societies Act, 1984 - Sections 4(2), 18(5), 19, 29, 29(3), 34, 74, 75, 76, 85, 87, 88, 90 and 105; Industrial Disputes Act, 1947 - Sections 2 and 2(1); Arbitration and Conciliation Act, 1996; General Clauses Act, 1897; Co-operative Societies Act, 1912; Finance Assets and Enforcement of Security Interest (Second) Ordinance, 2002; Multi-State Co-operative Societies (Registration, Membership, Direction and Management Settlement of Disputes, Appeal and Revision) Rules, 1985 - Rules 4, 4(3), 10, 11, 11(3), 11(4), 11(5), 18, 25, 27 and 33; Multi unit Co-operative Societies Act, 1942; Civil P

Reported in : 2007(5)ALLMR364; 2007(5)BomCR618; (2007)109BOMLR1615; 2008(1)MhLj300

be without prejudice to its rights under the Securitisation and Reconstruction of Finance Assets and Enforcement of Security Interest (Second) Ordinance, 2002. It is made … application stating that respondent No. 4 Bank was governed by the provisions of the Multi State Cooperative Societies Act, 2002 (hereinafter referred to as, 'the Multi State Act, 2002') and, therefore, the proceedings can be filed only before … before respondent No. 3 Deputy Registrar of Cooperative Societies against the petitioner and its partners and guarantors under Section 101 of the Maharashtra Cooperative Societies Act, 1960 (hereinafter referred to as, 'the State Act, 1960'). After appearance the

Jeny Thankachan, vs Union of India,

Court : Kerala

M.K.SAFEELA BEEVI SAVITHA GANAPATHIYATAN M.M.SHAJAHAN RESPONDENTS: 1 UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF FINANCIAL SERVICES, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW … 2016 shall have overriding effect over the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, since insolvency resolution and bankruptcy for individuals and Partnership Firms have come into force with effect from 15.11.2019 … have effect on the date of admission of such application.18. Once an application for Insolvency ResolutionProcess is admitted, Section 101 will come into play and a moratorium will commence in relation to all the debts and shall cease

Vaishali Aromatic (India) (P) Ltd. Vs. Deogiri Nagri Sahakar Bank Ltd.

Court : Mumbai

Subject : Company

Acts : Companies Act, 1956 - Sections 433 and 434

Reported in : III(2005)BC233; 2005(2)BomCR155; (2005)3CompLJ114(Bom)

(1985) Mh. LJ 554. It is impliedly overruled by a Division Bench judgment of this court in Tata finance Ltd., Mumbai v. Kanoria Sugar and General ., Mumbai : (2002)1BOMLR187 . Suffice it to refer to the … 6. Mr. Naidu submitted that the petitioner has already obtained a recovery certificate on 2 March 2001 under Section 101 of the Maharashtra Co-operative Societies Act against the principal borrower in the sum of Rs. 1,85,00,000. He further