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Tanir Bavi Power Company Pvt. Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (2005)(101)ECC449

and goods assessed to custom duty, including additional duty of customs, at the time of their clearance.2. Subsequently, Finance Act 2002, under Section 130, granted retrospective exemption in respect of the whole of the additional duty of custom leviable

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 … judgment of the apex Court in the case of CIT v. Amritlal Bhogilal & Co. (1958) 34 ITR 130 (SC).7. The learned Authorised Representative further submitted that the order of the Tribunal having merged with the order

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 … background in which they were made. Likewise in Samayanallur Power Investments Pvt.Ltd. v. Covanta Energy India (Balaji) Ltd. 130 Comp.Cas 21, the question that arose was whether the sale by a holding company of its shares in

Bharat Overseas Bank Ltd. Vs. Saritha Synthetic and Industries Ltd.

Court : Andhra Pradesh

Subject : CompanyCivil

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 19; Companies Act, 1956 - Sections 433; Indian Contract Act, 1872 - Sections 176; Transfer of Property Act, 1882 - Sections 130; Sale of Goods Act, 1930

Reported in : 2004(4)ALD205; 2004(3)ALT85; IV(2004)BC282; [2004]120CompCas419(AP); (2004)4CompLJ401(AP); [2005]60SCL424(AP)

placed reliance on the judgments in Howrah Trading Co. Ltd. v. CIT : [1959]36ITR215(SC) , B. O. L Finance Ltd. v. Custodian : [1997]3SCR51 A. M. P. Arunachalam v. A.R. Krishnamurthy Jagdishchandra Champaklal Parekh v. Deccan Paper … even after the expiry of the extended period, the petitioner during April, 2002, and June, 2002, got the pledged shares transferred into its name in … the provisions of the Depositories Act, 1996, and the SEBI Regulations, and having regard to the provisions of Section 130 of the Transfer, of Property Act, 1882, the transfer of shares which is an actionable claim, the title

Maxopp Investment Ltd.. Vs. commr.of i.t New Delhi

Court : Supreme Court of India

Subject : Direct Taxation

and sub-sections (2) and (3) were added thereto. Before that, a proviso was also added by amendment vide Finance Act, 2002 which was to operate retrospectively from May 11, 2001. In these batch of appeals, we are not concerned … up:42. (a) Appeals of the assessees, i.e. Civil Appeal Nos. 104-109, 110-112, 130, 1423 of 2015, are dismissed. (b) Appeals of the Revenue, i.e. Civil … Tax Act, 1961 (hereinafter referred to as the ‘Act’) contains the provisions pertaining to ‘computation of total income’. Section 14 which is the first provision under this Chapter enumerates five heads of income within which all income

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

Reported in : (2006)101TTJ(Delhi)558

XIV-B of the Act. These are contained in Chapter IV to Chapter XII-G of the Act. Prior to Finance Act, 2002, amending Section 158BB(1), w.r.e.f. 1st July, 1995, only provisions of Chapter IV were applicable while computing undisclosed income. … was however superseded by an agreement dt. 3rd April, 1999, a copy of which is placed at pp. 1302-1309 of the assessee's paper book. In this agreement, the shares of M/s HCL Consulting Ltd., held by Malhotra

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

XIV-B of the Act. These are contained in Chapter IV to Chapter XII-G of the Act. Prior to Finance Act, 2002, amending Section 158 BB(1) with retrospective effect from 1.7.95 only provisions of Chapter IV were applicable while computing … dated 27.1.1998 was however superseded by an agreement dated 3.4.1999, a copy of which is placed at page 1302-1309 of the assessee's paper book. In this agreement the shares of HCL Consulting Ltd., held by Malhotra group

M.S. Aggarwal Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)83TTJ(Del)692

assessing officer and relatable to such evidence.' The expression 'relatable to such evidence' has been inserted by the Finance Act, 2002, retrospectively, with effect from 1-7-1995. A bare reading of this provision would indicate that undisclosed income has to … assessment years 1998-99 to 2001-2002 have been enclosed at pp. 5 to 130. Learned counsel argued that the sister-concern of the assessed, namely, Mono Acrylic … against the order of the Commissioner (Appeals) dated 2-1-2003 whereby block assessment made by the assessing officer under section 158BC has been upheld.2. The block period involved in the present assessment is 1-4-1989 to 15-1-2000. The grounds

Shri M.S. Aggarwal Vs. D.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

the AO and relatable to such evidence." The expression "relatable to such evidence" has been inserted by the Finance Act, 2002 retrospectively w.e.f. 1.7.1995. A bare reading of this provision would indicate that undisclosed income has to be computed … assessment years 1998-99 to 2001-2002 have been enclosed at pages 5 to 130. Ld. Counsel argued that the sister concern of the assessee, namely, Mono … assessee against the order of the CIT (Appeals) dated 2.1.2003 whereby block assessment made by the AO Under Section 158BC has been upheld.2. The block period involved in the present assessment is 1.4.1989 to 15.1.2000. The grounds

Shree Krishna Homes Pvt. Ltd. Vs. the Perpetual Co-operative Hsng. So. ...

Court : Mumbai

Subject : Land Acquisition

of justice being defeated in arbitration in the case of Deccan Chronicle Holdings Ltd. Vs. L and T Finance Limited in Appeal (L) No.130 of 2013 in Arbitration Petition No. 1095 of 2012 judgment dated 8th August, … and its members. 16. In the interest of all the members, including the dissenting members, the counter productive act of not allowing the construction by not vacating the premises is seen. 17. It is argued on behalf … of Raman Tech. and Process engg. Co. and Anr. Vs. Solanki Traders 2002(2) SCC 302 the Court specified that interim order inter alia of appointment … such reliefs can be granted and how it must be moulded. Under Section 9(ii)(d) appointment of Court Receiver as an interim relief is contemplated pending