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Kechery Service Co-operative Bank Ltd. Vs. the Commissioner of Income ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 133(6)

Reported in : (2003)182CTR(Ker)517; [2003]263ITR161(Ker); 2003(2)KLT32

ambit of Section 133(6) of the Income Tax Act, 1961 (for short 'the Act') as amended by the Finance Act, 1995 arise for consideration in these appeals. All these writ appeals arise from a common judgment of the … these writ appeals arise from a common judgment of the learned single Judge in O.P. No. 30610 of 2002 and connected cases. The petitioner in the writ petitions are the appellants. All the appellants are either co-operative

Rechery Service Co-operative Bank Ltd. Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN335(Ker)

section 133(6) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') as amended by the Finance Act. 1995 arise for consideration in these appeals. All these writ appeals arise from a common judgment of the … these writ appeals arise from a common judgment of the learned Single Judge in O.P. No. 30610 of 2002 and connected cases. The petitioners in the writ petitions are the appellants. All the appellants are either co-operative

M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Subject : BankingTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 32(3), 32, 34, 34A, 56, 58, 60, 61, 61(1), 64, 66, 70, 70(2), 71, 71(1), 71(2), 71(3), 73, 76, 77, 78, 80, 115A, 115B, 117, 121 and 133; Andhra Pradesh Co-operative Societies (Amendment) Act, 1970; Andhra Pradesh Co-operative Societies Rules; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36, 36A and 37; Andhra Pradesh Protection of Depositors and Financial Establishments Act, 1999; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969; Banking Companies Act, 1949; Banking Laws (Amendment) Act, 1983 - Sections 42; Banking Laws (Application to Co-operative Societies) Act, 1965; Banking Regulation Act, 1949 - Sections 2, 3,

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

notice was issued to the Union of India in the Ministry of Finance, Department of Economic Affairs (Banking Division). Sri M. Ratna Reddy, learned counsel … is the substance of the respondents' case.The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (the 2002 Act) ~ brief analysis:25. The slow pace of recovery of defaulting loans and mounting levels of … or awards passed or directions issued or action taken under the 1964 Act or the Rules made thereunder, Section 133 in this Chapter confers overriding effect to the provisions of the ACT qua any other law. The 1964

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)1087

and "undisclosed income". "Undisclosed income" is relevant in this case, which is reproduced below as amended by the Finance Act, 2002, w.e.f. 1st July, 1995 : "Section 158B(b) 'undisclosed income' includes any money, bullion, jewellery or other valuable article … assessee had business transaction during past year. These copies were received as a result of enquiries under Section 133(6). Some entries in the loose papers were also found to be unexplainable and were not entered in the

The Chavassery Service Co-operative Bank Ltd. and ors. Vs. Income Tax ...

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Co-operative Societies Act; ;Income Tax Act, 1961 - Sections 133(6) and 272A; ;Income Tax (Amendment) Act, 1995; ;Finance Act, 1995

Reported in : (2010)231CTR(Ker)404

The provision considered therein was Section 133(6) with amendments introduced particularly after the inclusion of second proviso vide Finance Act, 1995 w.e.f. 1st July, 1995. This Court held that the contentions of the cooperative societies that they do

State Bank of India Vs. V. Ramakrishnan

Court : Supreme Court of India

Subject : Land Acquisition

to cover the entire field with regard to the conduct of the chits and further that the State Finance Act 7 of 2002, introducing Section 4(1)(a) into the State 1975 Act, was void as the State Legislature was … binding on the corporate debtor as well as the guarantor. This is for the reason that otherwise, under Section 133 of the Indian Contract Act, 1872, any change made to the debt owed by the corporate debtor, without

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

taxable services of goods transport operators are deemed to pay the service tax under section 69 of the Finance Act, 1994, but liablity to file return is cast on them only under section 71A and not under section … the light of the above amendment, show cause notices were issued to various recipients in or around November, 2002. The said show cause notice culminated into an order passed by the original authority vide which he confirmed … upheld by the Honble Supreme Court reported as [ 2005 (70) ELT 133 (SC)]. As such, by following the said decision of the Tribunal as

Ashok Leyland Ltd. Vs. State of Tamil Nadu and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 3AA(1), 3AA(2), 3AA(3), 4, 5, 6, 6(2), 6A, 6A(1), 6A(2), 8(4), 9, 9(2), 13(4), 14, 15, 31 and 151; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 12, 12(1), 12(3), 16, 16(2) and 16(3); Constitution of India - Article 14, 19(1), 32, 136, 142, 226, 269, 269(3), 270, 286, 286(3), 366, 366(29A) and 371D; Sales of Goods Act, 1930 - Sections 5(1), 5(1A) and 5(3); Central Sales Tax (Amendment) Act, 2001; Finance Act, 2002; Central Sales Tax (Registration And Turnover) Rules, 1957 - Rule 12(5) and 12A; Citizenship Rules, 1956 - Rule 3; Evidence Act - Sections 41, 112 and 133; ;Indian Companies Act, 1956; Andhra Pradesh High Court (Original Side) Rule - Rule 5; Parliamentary Act; Indian Penal Code (IPC) - Sections 161 to 165A

Reported in : 2004(1)SCALE224; (2004)3SCC1; [2004]134STC473(SC); AIR 2004 SC 2836

- Sales of Goods Act, 1930 - Section 5(1), 5(1A) and 5(3); Central Sales Tax (Amendment) Act, 2001; Finance Act, 2002; Central Sales Tax (Registration And Turnover) Rules, 1957 - Rule 12(5) and 12A; Citizenship Rules, 1956 - Rule … - Rule 12(5) and 12A; Citizenship Rules, 1956 - Rule 3; Evidence Act - Sections 41, 112 and 133; Indian Companies Act, 1956; Andhra Pradesh High Court (Original Side) Rule - Rule 5; Parliamentary Act; Indian Penal

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

of the provision could cause to the tax payers. Hence the proviso above mentioned was inserted by the Finance Act, 2002 with retrospective effect from 11th May, 2002.It, therefore, meant that an assessment order already made could not be … would follow.That this was the first step was shown by T.P. Sidhwa, 133 ITR 840 (Bom.). The learned counsel argued that there was a legal … (Appeals)-IV, Mumbai dated 7.11.2003 and 12.12.2003 in the case of the assessee in relation to assessment orders Under Section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special

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)

Matched in: Parties Vodafone International Holdings B.V., a Company Incorporated Under the Provisions of the Companies Act Vs. Union of India (Uoi), Ministry of Finance and Asstt. Director of Income Tax (international Taxation)