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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 … to those litigants.13. The Multi State Cooperative Societies Act, 2002 came into force on 19.8.2002. By virtue of Section 126 of the Multi State Act, 2002 the previous Multi State Cooperative Societies Act, 1984 stood repealed and, therefore, … application stating that respondent No. 4 Bank was governed by the provisions of the Multi State Cooperative Societies Act, 2002 (hereinafter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

Indian Rayon and Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2005)(101)ECC155

Clause (i) and Clause(ii). 1.15 This submission is fortified by the amendment made by Section 126 of the Finance Act, 2002 by which the word 'manufacture' appearing at the end Clause (i) of Section 2(f) was substituted by the

State Bank of Travancore Vs. District Collector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23, 23(1) and 26B; Kerala Co-operative Societies Act - Sections 69; Revenue Recovery Act; Finance Act, 1999 - Sections 26B; Transfer of Property Act - Sections 58 and 100; Income Tax Act; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Karnataka Sales Tax Act, 1957 - Sections 13 13(1), 13(3) and 15; Karnataka Land Revenue Act, 1964 - Sections 158, 158(1) and 190; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Constitution of India - Article 372(1)

Reported in : [2005]142STC266(Ker)

Court in State of Madhya Pradesh v. State Bank of Indore [2002] 126 STC 1 ; (2002) 10 KTR 366 , State Bank of Bikaner … that the amendment of the Kerala General Sales Tax Act by which Section 26B is incorporated by the Finance Act, 1999 with effect from April 1, 1999 has no retrospective operation. Senior Counsel also pointed out that Section … created by such defaulters earlier in favour of the petitioner-banks.2. Writ Petition Nos. 24528 of 2000, 2082 of 2002, 23634 of 2003 and 36608 of 2003 are filed by the State Bank of Travancore, Writ Petition No.

Municipal Labour Union and Others Vs. The State of Maharashtra, Throug ...

Court : Mumbai

Subject : Land Acquisition

performed, but without proper funds. There are no sources of revenue and finance. The question going to the root of the matter is, whether, the … which are deemed to be registered due to they being already registered under the Maharashtra Value Added Tax Act, 2002 (Rule 9(3) of the Local Body Tax Rules, 2010). They too have refused to file the returns. In … Provincial Municipal Corporations Act, 1949 - Section 3, Section 4, Section 67(1), Section 99, Section 99C, Section 99D, Section 126, Section 126(3), Section 127, Section 127(2)(aaa), Section 127A, Section 138, Section 149, Section 152T, Section 454, Section 455,

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

which construed the provisions of Section 201 of the Act as they stood before the amendment of the Finance Act, 2002. Therefore, the same would not enable the Respondents to urge that after the 2002 amendments made in Section

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the gross amount charged by the service provider).19(ii). The term 'broadcasting' was re-defined under Section 65(14) of the Finance Act, 2002 as under:65. Definitions.- In this Chapter, unless the context otherwise requires,-(14). 'broadcasting' has the meaning assigned to it … up for consideration before the Kerala High Court in Escotel Mobile Communications Limited v. Union of India (2002) 126 STC 475, the High Court took the view that activation charges of a SIM card formed a part

Smt. Jyoti M. Bhandari Vs. Asstt Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)6SOT375(Ahd.)

relied upon by the assessees are prior to the amendment by the Finance (No. 2) Act, 1998 and Finance Act, 2002 with retrospective effect from 1-7-1995. The Explanation which the assessees relied upon was inserted by Finance (No. 2) … Tribunal/High court as under: (iii) Smt. Shanti Rani v. Assistant Commissioner (2003) 126 Taxman 62 (Ahd.) (Mag.) (iv) Smt Sitadevi Daga v. Assistant Commissioner(1998) 67 … These two appeals by two assessees are against the orders of assessing officer passed under section 158BD read with section 158BC of the Income Tax Act, 1961 for the block period 1-4-1985 to 31-3-1995

Deputy Commissioner of Income Tax Vs. Electropack [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)94TTJ(Ahd.)973

July, 1995, the proceedings initiated are not proper and just. 3. As per the amendment made by the Finance Act, 2002, to Section 158B, the definition of "undisclosed income" is reproduced as under: 158B(b) : 'undisclosed income' includes any … the decision of the Calcutta High Court in the case of CIT v. Kelvin Jute Co. Ltd. (1980) 126 ITR 679 (Cal).5. The learned Departmental Representative submitted that the amendment which came into operation later must in

The Tamil Nadu Cements Corporation Ltd., Rep. by Its General Manager V ...

Court : Chennai

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 12(3), 9A and 19(2)(6); Payment of Wages Act; Constitution of India - Article 12

Reported in : (2005)IILLJ620Mad; (2005)1LLN964

R.C.No. 11677/B.L.4/89 of the respondent (appellant herein) dated 24.08.1993 discontinuing payment of subsidy interest to the Housing Development Finance Corporation (hereinafter referred to as HDFC), and for a consequential order directing the respondent in the writ petitions … the same. 5. On 24.10.1989 the respondent-Corporation entered into a settlement under Section 12(3) of the Industrial Disputes Act, 1947 with various unions including its Staff Association providing for House Building Advance. At that time the petitioner

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 … C.A. No. 381 of 2013 , C.A. No. 7426 of 2012, C.A. No. 8195 of 2012, C.A. No. 126 of 2015, C.A. No. 8800 of 2012, C.A. No. 3273 of 2013, C.A.No.1434 of 2018 @ SLP(C) No.