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Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have furnished … when Expln. 4 was in the statute. One more aspect needs to be mentioned. By the Finance Bill, 2002, Section 271 of the IT Act has been amended vide Clause 97. By Clause 97(f) of the Finance Bill, … Court) in the case of Chairman, CBDT and Ors. v.V.S. Malhotra (1981) 128 ITR 543 (Del), wherein it has been held that the presumption is

Vedansh Hospitality and Resorts Limited Vs. New India Co-operative Ban ...

Court : Mumbai

Subject : Land Acquisition

the plaintiff the decree cannot be passed against him. iv) Booz Allen and Hamilton INC. Vs. SBI Home Finance Limited and Ors. (2011) 5 SCC 532). A lis for sale, foreclosure or redemption of mortgaged property should … Arbitration and Conciliation Act, 1996 (for short, the Arbitration Act) and Section 84 of the Multi-States Co-operative Societies Act, 2002 (for short, MSCS Act). 3 The operative part of the impugned award is as under:- “AWARD 1) I, … in JayantIndustrial Packaging Limited, Mangrol Vs Saraswat Co-operative Bank Limited (2011(4) Mh.L.J. 128) has observed as under:- “25 It is relevant to note that once

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 … 71 ITR 247 (Ker) may also be referred. 1. Rohtak & Hissar Electric Supply Co. v. CIT (1981) 128 ITR 52 (Del) (on p. 59) : "We do not doubt that the mistake made by the ITO

Itc Ltd Vs. Cce, Kolkata Iv

Court : Supreme Court of India

Subject : Service Tax

the ‘assessment’ as prevailed under the 1962 Act and the amended definition under the Act, assessment w.e.f. 8.4.2011, Finance Act, 2011, Section 17 and Section 27 as amended by the Finance Act, 2011. It was urged by learned … The relevant period involved in the appeal i.e. July 2001 to March 2002. The Appellant's assessments for this period were provisional and these entries were … remedies can be availed without filing appeals. It was further urged that no appeal can be filed under section 128 of the Customs Act against the bill of entry. As the scheme of assessment under Section 17 of

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 … which was again not permissible in law. (Refer Indore Construction (P.) Ltd. v. Asstt. CIT (1999) 71 ITD 128 (Indore). For property at Yeti Nagar, Hansi, the assessing officer made two additions of Rs. 17,54,500 in assessment

Phoenix Arc Pvt. Ltd. Vs. Ketulbhai Ramubhai Patel

Court : Supreme Court of India

Subject : Land Acquisition

of this case for deciding this appeal are: L & T Infrastructure Finance Company Limited advanced the financial facility to Doshion Limited, a Company incorporated … the appellant under Section 5 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. The borrower, Doshion Limited failed to repay as per agreed terms dated 12.05.2011. The appellant issued a 4 … loan, the liability of corporate debtor to L&T Infrastructure became co- extensive to that of Doshion Ltd. under Section 128 of the Indian Contract Act, 1872 which, inter alia, financial creditor to the appellant herein and the loan

Commissioner of Income Tax, Central-1, New Delhi Vs. Shailendra Mahto

Court : Delhi

Subject : Direct Taxation

Sections 158B clause (b), 158BA, 158BB, 158BC and 158BD of the Act. The said provisions post amendment vide Finance Act, 2002 with retrospective effect from 1 st July, 1995, read as under:“Section 158B. In this Chapter, unless the context … individual assessee, the Assessing Officer had made the following additions:- 4. ITA No.Name of Assessee 133/2012 Shibu Soren 128/2012 Simon Marandi 127/2012 Shailendra Mahto 137/2012 Suraj Mandal Block Period 01.04.1986 to 26.04.1996 01.04.1986 to 26.04.1996 01.04.1986 to

Brs Ventures Investments Ltd. Vs. Srei Infrastructure Finance Limited

Court : Supreme Court of India

Subject : Land Acquisition

CIVIL APPEAL No.4565 OF2021BRS Ventures Investments Ltd. … Appellant versus SREI Infrastructure Finance Ltd. & Anr. … Respondents JUDGMENT ABHAY S. OKA, J.FACTUAL ASPECTS1 The … where the resolution plan contains a provision for combination, as referred to in section 5 of the Competition Act, 2002, the resolution applicant shall obtain the approval of the Competition Commission of India under that Act prior to … Khambata, the learned senior counsel appearing for the intervenor, also made detailed submissions. He pointed out that under Section 128 of the Contract Act, the liability of a surety is co-extensive with that of the principal debtor unless

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

Aztec Software and Technology Vs. Acit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)107ITD141(Bang.)

was brought into the Income-tax Act by the Finance Act of 2002 w.e.f. 1.6.2002. Section 42 of the Finance Act, 2002 specifically mentions that section 92CA has been inserted w.e.f. from 1^st day of June, 2002. Reading of section … ITR 129 (SC), CWT v. Balbhadradas Bangur 148 ITR 149 (Cal.), Paper Products Ltd. v. CSE 247 ITR 128 (SC) and CST v. India Industries 248 ITR 338 (SC). In view of the same, it has been