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Asstt. Commissioner of Incometax Vs. Mupnar Films Limited

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Direct Taxation

repayment of foreign currency. The ld. Departmental Representative submitted that Section 43A is amended and substituted by the Finance Act, 2002 with effect from 1.4.2003 and the increase in the cost of asset due to fluctuation of exchange rate … CIT v. A. Gajapathy Naidu and CIT v. Swadeshi Cotton and Flour Mills Pvt. Ltd. (1964) 5. ITR 134. This is also the principle subsequently recognized by the amendment to the Companies Act, 1956. Thus, in the

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 … there is a variance made in the terms of the contract between the principal debtor and the creditor. Section 134 contemplates a situation where the principal debtor is released by a contract between the creditor and the principal

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2008)(126)ECC216

Tariff Act - Sections 107 and 108; Indian Aircraft Rules - Rules 2(49), 30, 134(1) and 134(1)(1A); Bihar Finance Act, 1981 - Section 13(1)Hemraj Gordhandas v. H.H. Dave, Assistant Commissioner of Central Excise and Customs, Surat 1969 (2) … exempt from payment of Basic Customs Duty under Entry No. 348 of Notification No. 21/2002-Cus dated March 1, 2002 (as amended) Held, it is only the basic material that is associated with the manufacturing process or that

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … a valid arbitration agreement. The appointment of arbitrators must, therefore, be governed by Section 11 of the New Act. (2002) 3 SCC 572 in the matter of NarayanPrasad Lohia v/s. Nikunj Kumar Lohia and others. Para 17 is … upon another judgment of the Apex Court reported in (2009) 2 SCC 134 in the matter of ShaktiBhog Foods Limited V/s Kola Shipping Limited and

Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 14A; Income Tax Rules, 1962 - Rule 8D; Finance Act, 2002

to income which does not form part of the total income under this Act."7. By virtue of the Finance Act, 2002, the following proviso was inserted in section 14A and was deemed to have been inserted with effect from … Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:-".. The expression "provisions of this Constitution relating to" in article 363 means provisions

Assistant Commissioner of Income Vs. Dr. (Mrs.) Sharda Adhalkha

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)95TTJ(Asr.)643

of estimation was unavoidable. He referred to amendment to Sub-section (b) of Section 158BC as amended by the Finance Act, 2002, w.e.f. 1st July, 1995, as per which Section 144 and Section 145 were specifically made applicable to the … expenditure were found from the residence of the assessee. These documents were listed in Annex. AR-1, at pp. 134 to 160 and related to the period between 1st Jan., 2001 to 5th Feb., 2001 (i.e., upto the

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

Shree Rajmoti Industries Vs. Rajmoti Oil Mill Pvt. Ltd. and anr.

Court : Delhi

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 20(2) - Order 7, Rule 11; Copyright Act, 1957 - Sections 62 and 62(2); Trade Marks Act - Sections 134(2)

Reported in : 115(2004)DLT212; 2005(30)PTC38(Del)

of advertisement of ONGC in Calcutta would not bestow territorial jurisdiction on Calcutta High Court. (2) In R.S.D.V. Finance Co. Pvt. Ltd. v. Shree Vallabh Glass Works Ltd. : AIR1993SC2094 wherein the Hon'ble Supreme Court held that … Lachhman Das Behari Lal v. Padam Trading Co. and Others reported as 2002 (25) PTC 508 (Delhi), it was upheld that the cases in Delhi … raised objections based on territorial jurisdiction by submitting that Section 62(2) of the Copyright Act, 1957 read with Section 134(2) of the Trade Marks Act and Section 20(2) of the Civil Procedure Code(hereinafter referred to as the `Cr.

Johnson Matthey Chemicals India Pvt. Ltd. Vs. The State of Maharashtra ...

Court : Mumbai

Subject : Land Acquisition

April 1973 by inserting a new section, namely, Section 6A. This section was further amended in 2002 by Finance Act, 2002. Section 6A of the CST Act deals with those contingencies where a dealer has sent any goods from one … Act came up for consideration in the case of Ashok Leyland Ltd. v. State of Tamil Nadu (2004) 134 STC 473 (SC); (2004) 23 PHT 81 (SC). Dealing with sections 6 and 6A of the Central Act,

Shri Saurabh Srivastava Vs. Dy Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : MRTP

Reported in : (2008)111ITD287(Delhi)

copy placed at pages 101 to 134 of the paper book).4.6. The Ld. AR submitted that subsequently, the Finance Act, 2002 inserted clause (va) in Section 28 of the Act w.e.f. 1.4.2003, as per which the receipts of the