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Act1: finance act 2002 section 42 · Page 1 of about 2,498 results (0.116 seconds)

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Sep 30 2009

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Decided on : Sep-30-2009

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

in reference to the provisions of Section 115JA of the Act is conspicuously absent in Part-III of the Finance Act providing for computing advance tax though mention is made of Sections 115A, 115B, 115BB, 115C of the Act … 1.5% [Rs. 1,17,89,236) and a further interest of Rs. 40,79.487/- for the period from June 2001 to March 2002 at 1.25%. The total tax liability was thus arrived at Rs. 4,98,10,058/- in terms of the assessment order … as the assessee, we find statutory definition of slump sale in Sub-section 42-C of Section 2 of the Act only with effect from 1-4-2000, as

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Jul 12 2007

Aztec Software and Technology Vs. Acit

Court : Income Tax Appellate Tribunal ITAT

Decided on : Jul-12-2007

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

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May 31 2005

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Decided on : May-31-2005

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature and … of the general body of subscribers. Section 35 to 39 deal with termination of chitties. Section 40 to 42 deal with inspection of documents by subscribers and Registrar. Section 43 to 55 deal with winding up of

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May 10 2010

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Decided on : May-10-2010

Subject : Tenancy

to the nature of controversy involved in this appeal, it would be worth to quote the provisions referred above.Section 42.- General restrictions on sale, gift and bequest ' The sale, gift or bequest by a Khatedar tenants of … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of

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Apr 09 2014

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Decided on : Apr-09-2014

Subject : Service Tax

liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … under Section 32(1) of the Gujarat Maritime Board Act, 1981. It is his submission that the provisions of Section 42 of the Major Port Trust Act cannot be equated to the provisions of the Section 32 of the … also transport outside the port, if requested by their customers. * In 2002-2003, Shreejis major income was accounted for in their Books of accounts as

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Dec 11 2020

Devas Multimedia Private Limited Vs. The Assistant Director

Court : Karnataka

Decided on : Dec-11-2020

Subject : Land Acquisition

3, 4, 5 together with corresponding amendments brought about have been tabulated herein below. Act, Amendment Amendment Amendment Finance Act, Latest 2002 by Act 20 of by Act 21 of by Act 2 of 2016 (28 of Amendment … would contend that under Section 26 of PML Act first appeal lies to the appellate tribunal and under Section 42 an appeal lies to the High Court against 101 the decision of the appellate tribunal and thereby, two