Advanced Search Results

M/S. Reliance Security Agency, Prem Buildings, Near Sndp Union Office, ...

Court : Kerala

Subject : Service Tax

Reported in : 2012(3)KLT40(SN)(C.No.41); 2012(3)KLJ108

as per the Finance Act, 1996, 1997,1998 and so on, with nearly 125 entries as on date. 8. Security agencies were brought within the Service … 1. The petitioners seek to declare Sec.67 of Chapter V of the Finance Act 1994 (Act 32 of 1994), as amended from time to time, and other provisions and rules made and … to be considered in these writ petitions is as to the validity of the statutory prescription, particularly under Section 67, providing for fixation of tax, reckoning the 'Gross amount' without segregating the 'expenditure part' from the rest.

LIC Housing Finance Limited, vs the Official Liquidator,

Court : Chennai

HIGH COURT OF JUDICATURE AT MADRASDATED: 17.04.2026CORAMTHE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHYLIC Housing Finance Limited, Rep. by its Assistant General Manager, Regional Office, Harrington Chambers, Chennai-15. … applicant company to invoke the provisions of Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 in respect of the security interest created by the respondent company in favour of the applicant.For Applicant: Mr. … with the Registrar of Companies and such company goes into liquidation, such charge is void in terms of Section 125 of the Companies Act, 1956 and related provisions. Consequently, the applicant cannot enforce such charge against the Official

Subuthi Finance Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)96TTJ(Chennai)473

it clear that there had been no specific effect that the amendment effected to Section 158BB in the Finance Act, 2002, w.e.f. 1st July, 1995, would be applicable to the instant case as the block period covered ten years … facts in the record." 10.5 In the case of Addl. CIT v. P.V.S.K. Palaniappa Nadar & Sons (1980) 125 ITR 357 (Mad), the Hon'ble Madras High Court has held that : "What was necessary to be examined

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

Matched in: Citation (2002)LC293

Comptroller of Income Tax Vs. Aqq and Another

Court : Singapore Supreme Court

Subject : Land Acquisition

exception in s 33(2) also bears more than a passing resemblance to s 28 of the United Kingdom Finance Act 1960 (c 44) (UK) ("the Finance Act 1960"). 39. As noted above, it had been envisaged at the … Pte Ltd ("F") and [G] Shipping Pte Ltd ("G"), in the following manner:(œCHART?) The Corporate Restructuring 4. In 2002, changes were announced to the Singapore tax regime. These included the introduction of group tax relief and a … that s 260 did not apply, and Kitto J observed that (at 125): ... no more need be said than that tax-avoidance on the part … N Bank on the same day, albeit following a circuitous route. The section 44 accounts 12. The corporate taxation regime prior to 2003 under ss

Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30

Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)

amendment in Clause (b) reducing the rate of tax provided therein from 125% to 115%. As per Section 1(2)(d) of the Kerala Finance Act, the … at 10% on the sale turnover of alcohol by bar hotels. The KGST Act was amended by Kerala Finance Act, 2005 providing far payment of tax at compounded rate by bar licencees running hotels not being star hotels … the observations made by the Court in the case of Surya Rock Products v. Additional Sales Tax Officer, 2002(2) KLT Short Notes 69, Case No. 84:It is pointed out that rules consequent to Finance Act had been … arises for determination in these appeals is whether the amended provisions of Section 7(a) and (b) of the Kerala General Sales Tax Act, 1963 can

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

Court : Supreme Court of India

Subject : Land Acquisition

to earn exempt income by applying the provisions of newly inserted section 14A of the Act.” 17. By Finance Act, 2002, a statutory provision was also inserted by way of proviso to Section 14A. What was clarified by the … 2013, C.A. No. 124 of 2015, C.A. No. 1101 of 2013, C.A. No. 129 of 2015, C.A. No. 125 of 2015, C.A. No. 127 of 2015, C.A.No.1435 of 2018 @ SLP(C) No.21845 of 2013, C.A. No. 6313

Morepen Finance Ltd. Vs. Reserve Bank of India

Court : Delhi

Subject : Company

Acts : Reserve Bank of India Act - Sections 45MC(1); Companies Act, 1956 - Sections 125, 450, 531 and 531(1); Reserve Bank of India (Amendment) Act, 1997 - Sections 45MB; Negotiable Instrument Act - Sections 4, 9, 16, 46 and 50

Reported in : [2005]127CompCas142(Delhi); (2004)4CompLJ357(Del); 116(2005)DLT129; 2004(76)DRJ514; [2005]60SCL410(Delhi)

creditors have come forward who have lodged their claims.2. The applicant in the present application, namely, M/s. Morepen Finance Ltd. is one of the creditors. The applicant is not lodging its claim with the Official Liquidator as … i.e. the Bond, letter dated 15th Jan.,1997 and letter dated 9th May, 2002, issued by I.C.I.C.I. Bank ltd., certifying the fact that the bank drafts … as a secured creditor in the eyes of the Official Liquidator because of the legal position contained in Section 125 of the Companies Act. Mr. Batra appearing for the ex-Director additionally submitted that the two post dated cheques

M/s. Citi Bank Vs. Commissioner of Sales Tax

Court : Delhi

Subject : Sales Tax

on business'." 13. In Corporation Bank v. Government of Andhra Pradesh (2002) 125 STC 346 (AP) the question that arose was whether the sales by … initiated action under Section 13 of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 ( ˜SARFAESI Act') for enforcing the security interest to realise the outstanding loan dues. The accounts of the … ˜BR Act'). It also makes advances for purchase of cars repayable in monthly instalments. The cars which are financed are hypothecated to the Bank as security. The possession of the cars continues with the borrowers. Upon default

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

been or would not have been disclosed for the purpose of this Act and after the amendment by Finance Act, 2002 w.e.f. 1-7-1995 it includes also the any expenses, deduction or allowance claimed under this Act which is to … of decision of the Supreme Court in the case of Kishinchand Chellaram, 125 ITR 713. The fact that the assessee had entered into lease transaction … jurisdiction and justification in including the depreciation allowance in the computation of undisclosed income in the order under Section 158 BC of the Income Tax Act? 2. If the answer to question No. 1 is in the