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Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 2(24), 17, 28, 41, 44, 45, 59, 80HHC, 139(1), 139(3), 143(1A), 143, 144, 147, 160(1), 256(2), 271, 271(1) and 280D; ;Taxation Laws (Amendment) Act, 1975; ;Finance Act, 2002 - Sections 271(1); ;Finance Act, 1993 - Sections 143(1A); ;Constitution of India - Article 141

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

have been concealed or inaccurate particulars have been furnished.'Section 271(1)(c) of the Act has been further amended by Finance Act, 2002, by which Clause (iii) and Expln. 4 has been modified. After the amendment section reads as follows :'(iii) … or not, obtained by any representative assessee mentioned in Clause (iii) or Clause (iv) of Sub-section (1) of Section 160 or by any person on whose behalf or for whose benefit any income is receivable by the representative-assessee

Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR665

the Service Tax calculated thereon was Rs. 9,981/-. As no return was filed under Section 70 of the Finance Act, 1994 and material facts were not disclosed, show cause notice was issued to the respondent on 22.11.2002 for … notwithstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority. By Section 160(1) of the Finance Act, 2003, it was provided in the context of the Notification dated 05.11.1997, that it

All India Punjab National Bank Officers' Association and Ors. Vs. Chai ...

Court : Madhya Pradesh

Subject : BankingDirect Taxation

Reported in : (2010)229CTR(MP)257

to tax accordingly. The said amendment was intended to take effect from 1st April, 1985. However, subsequently the Finance Act, 1985, omitted the aforesaid provisions with effect from the date of their insertion, i.e., 1st April, 1985. At … this Court challenging the constitutional validity of Rule 3 and this Court in Writ Petn. No. 1572 of 2002 reported at All India State Bank of Indore Officers' Co-ordination Committee and Ors. v. CBDT and Ors. (2004) … Court in V.M. Salgaocar & Bros. (P) Ltd. v. CIT : (2000) 160 CTR (SC) 225 : (2000) 243 ITR 383 (SC). When the matter … the facet whether the rule runs contrary to the provisions contained in Section 17(2) of the IT Act, 1961 and whether it is discriminatory, arbitrary

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

it shall be presumed that such proceeds of crime is involved in money-laundering.” 371 The Standing Committee of Finance then made some recommendations as follows: “The Committee recommend that the prescribed onus of proof that the property … 8 of the Suppression Of Unlawful Acts Against Safety Of Maritime Navigation and Fixed Platforms On Continental Shelf Act, 2002; Section 212 of the Companies Act, 2013; and Section 12 of the Anti-Hijacking Act, 2016. State Legislations:- Section 19

Bikram Chatterji Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

agreement contained specific terms as to interest. Under Clause 14 of the agreement, the builder authorised itself to finance loan from any financial institution by way of mortgage/charge/securitization of receivable of the land and flats and the … in respect of its property under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short ‘the SARFAESI Act'). The order of NCLT has a direct bearing on the home buyers of … (for short, ‘the NCDRC') by filing Consumer Complaint No.213 of 2017 under Section 12(1)(c) of the Consumer 5 Protection Act, 1986. The Bank of Baroda … Out of these, minor work is required to be carried out in 1600 units, possession of which have already been handed over to buyers and

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

Malad Kokil Co-operative Housing Society Ltd. and Another Vs. the Mode ...

Court : Mumbai

Subject : Land Acquisition

as laid down by the Apex Court in the case of Reserve Bank of India v/s. Peerless General Finance and Investment Co. Ltd. and ors. {AIR 1987 SCC 1023}, the Court will have to draw a distinction … of Raja Bahadur Motilal and anr. v/s. State of Maharashtra and ors. 2002 (4) ALL MR 429 , wherein the Bench has observed thus:- “12. … Limaye v. Nilkanth Ganesh Pethe, 2010 (4) Mh.L.J. 160; Grand Paradi Co-op.Hsg.Society Ltd. v. Mont Blanc Properties … It is the contention of the plaintiff-society that after they pursued the matter under the Right to Information Act, they came to know about the Commencement Certificate granted in favour of the defendants by the Corporation on … in the property within the period mentioned in the agreement executed under Section 4 of the Maharashtra Ownership Flats Act, 1963 (hereinafter referred to as

Commissioner of Income Tax Vs. C.L. Khatri

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113, 132, 132A, 143, 143(3), 144, 147, 158B, 158BA(1), 158BA(2), 158BB, 158BC and 260A; ;Finance Act, 2002 - Sections 158BB

Reported in : (2005)197CTR(MP)44; [2006]282ITR97(MP)

property which has not been or would not have been disclosed for the purposes of this Act.'Subsequently, by finance Act, 2002, the following words were added with retrospective effect from 1st July, 1995, at the end of the above … ORDERR.V. Raveendran, C.J.1. This appeal by the Revenue under Section 260A of the IT Act, 1961 ('Act' for short), is against the order dt. 21st May, 2001 of

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court : Mumbai

Subject : Direct Taxation

Matched in: Parties M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Services Pvt. Ltd.) Vs. Union of India, Ministry of Finance and Others

Phoenix Arc Pvt. Ltd. Vs. Ketulbhai Ramubhai Patel

Court : Supreme Court of India

Subject : Land Acquisition

Water Solutions Private Limited.2. Brief facts of this case for deciding this appeal are: L & T Infrastructure Finance Company Limited advanced the financial facility to Doshion Limited, a Company incorporated and registered under the Companies Act, … 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