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K.R. Palanisamy and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 44BBB, 44AC, 44AD, 45, 48, 50(2), 50C, 50C(2), 50C(3), 52(2), 53, 54, 54B, 54E, 54EA, 54EB, 54F, 54G, 54H and 206C; Finance Act, 2002; Stamp Act, 1899 - Sections 47A, 47A(1), 47A(5), 47A(10) and 75; Wealth Tax Act, 1957 - Sections 2, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 23A, 23A(1), 23A(6), 23A(7), 24(5), 34AA, 35 and 37; Registration Act, 1908; Stamp (Tamil Nadu Amendment) Act, 1967; Rajasthan Sales-tax Act - Sections 4A; Constitution of India - Articles 14, 246 and 265; Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 - Rules 4 and 5

Reported in : (2008)219CTR(Mad)323; [2008]306ITR61(Mad); [2009]180TAXMAN253(Mad)

J.1. In all these cases, the constitutional validity of Section 50C of the IT Act, 1961 introduced by Finance Act, 2002 with effect from the asst. yr. 2003-04 is questioned.2. The grounds of attack and argument made for and … the transfer of a capital asset effected in the previous year shall, save as otherwise provided in Sections 53, 54 and 54B, 54E, 54EA, 54EB, 54F, 54G and 54H, be chargeable to income-tax under the head 'Capital

Mange Ram Mittal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

assessing officer and relatable to such evidence appearing in Section 158BB(1) of the Act as substituted by the Finance Act, 2002 with retrospective effect from 1-7-1995." 2. In this appeal the assessee originally filed grounds of appeal running into … employees from other retail vends of English wine. On verification it was found that the sum of Rs. 53,000, Rs. 12,500 and Rs. 8,500 were in respect of cash of G.T. Road L-2, Gosai Gate L-2 and

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)103ITD389(Delhi)

the AO and relatable to such evidence' appearing in Section 158BB(1) of the Act as substituted by the Finance Act, 2002 with retrospective effect from 1st July, 1995.2. In this appeal the assessee originally filed grounds of appeal running … employees from other retail vends of English wine. On verification it was found that the sum of Rs. 53,000, Rs. 12,500 and Rs. 8,500 were in respect of cash of G.T.Road L-2, Gosai Gate L-2 and New

Greater Kailash Welfare Association and ors. Vs. Municipal Corporation ...

Court : Delhi

Subject : Civil

Acts : Constitution of India - Article 226; Delhi Cinematograph Act, 1952; Delhi Development Act - Sections 53A, 53A(1), 53A(2) and 53 (2); Delhi Municipal Corporation Act, 1957 - Sections 332, 339 and 347; Finance Act, 1972; Delhi Cinematograph (Amendment) Rules, 2002 - Rule 3(2) and 3(3); Delhi Cinematograph Rules, 1981 - Rules 11 and 16(2); Delhi Control of Vehicular and Other Traffic and Road Street Regulations, 1980 - Regulation 3(1) and 3(2); Delhi Development Authority Regulations; Delhi Development Regulations; Delhi Development Rules; Delhi Master Plan Development Code, 2001; Development Control Rules

Reported in : 124(2005)DLT550; 2005(85)DRJ674

needs of society.'28. In S.J. Grange Ltd. v. Customs and Excise Commrs. while interpreting a provision in the Finance Act, 1972, Lord Denning observed that if the literal construction leads to impracticable results, it would be necessary to … stated that provisions of the Building Byelaws 1983, Delhi Master Plan - 2001 and the Delhi Cinematograph Rules, 2002 were taken into consideration while granting No objection/approval for the proposed Cinema Hall. Reliance has been placed on … provisions of law. The petitioners allege that the 7th respondent has violated Section 332 of the Delhi Municipal Corporation Act, 1957 (hereinafter 'The 1957 Act) … 1.14). This would result in an aggregate of about 104 ECS.48. Section 53(2) of the Delhi Development Act gives overriding effect to provisions of the

Commissioner of Income Tax Vs. Ms. Real Image Pvt. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Section 143(1), 55(2)(a); Finance Act, 2002 - Section 28(v-a)

"goodwill". He has also contended that introducing the provision in the statute with effect from 1.4.2003 vide the Finance Act, 2002 would indicate that it is the intention of the Legislature to tax such receipts irrespective of the assessment … the Supreme Court in Gillanders Arbuthnot & Co. Ltd. v. CIT (1964) 53 ITR 283. The aforesaid decision came to be challenged before the Supreme … Prayer:- Appeal under Section 260A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal Madras 'B'

State of M.P. and Others Vs. Sanjay Nagayach and Others

Court : Supreme Court of India

Subject : Societies

Acts : Madhya Pradesh Co-operative Societies Act, 1960 - Section 53(1), 78, 53(2)

Directors of any Primary Agriculture Credit Co-operative Society -(i) incurs losses for three consecutive years; or(ii) commits serious financial irregularities or fraud is identified; or(iii) there is perpetual lack of quorum in the meetings of the Board … Ltd., Panna without previous consultation with the Reserve Bank of India, as provided under the second proviso to Section 53(1) of the Madhya Pradesh Co-operative Societies Act, 1960 [for short ‘the Act’].2. The Board of Directors of the

State of M.P.and ors. Vs. Sanjay Nagayach and ors.

Court : Supreme Court of India

Subject : Education

of any Primary Agriculture Credit Co-operative Society- i) incurs losses for three consecutive years; or ii) commits serious financial irregularities or fraud is identified; or iii) there is perpetual lack of quorum in the meetings of the … Ltd., Panna without previous consultation with the Reserve Bank of India, as provided under the second proviso to Section 53(1) of the Madhya Pradesh Cooperative Societies Act, 1960 [for short ‘the Act’]..2. The Board of Directors of the

Union of India & Anr vs.sunny Abraham

Court : Delhi

Subject : Education

Sunny Abraham with the approval of the disciplinary authority. The disciplinary authority in the present case was the Finance Minister, who while granting approval had examined the detail note with full particulars of the imputations.5. Thereafter, charge … Assistant Commissioner in the year 1991 and 2001, respectively.4. On 19th September, 2002, disciplinary proceedings were initiated against Sunny Abraham with the approval of the … protection to the holders of a civil post.” 53. Further, it appears that during the pendency of … may itself inquire into, or appoint under this rule or under the provisions of the Public Servants (Inquiries) Act, 1850, as the case may be, an authority to inquire into the truth thereof. (3) Where it is … we find no such compelling circumstances justifying reading any such implication into Section 29(1) of the Act." Ordinarily, the difference between approval and permission is

Union of India & Anr. Vs.shri Pavan Ved & Anr

Court : Delhi

Subject : Education

Sunny Abraham with the approval of the disciplinary authority. The disciplinary authority in the present case was the Finance Minister, who while granting approval had examined the detail note with full particulars of the imputations.5. Thereafter, charge … Assistant Commissioner in the year 1991 and 2001, respectively.4. On 19th September, 2002, disciplinary proceedings were initiated against Sunny Abraham with the approval of the … protection to the holders of a civil post.” 53. Further, it appears that during the pendency of … may itself inquire into, or appoint under this rule or under the provisions of the Public Servants (Inquiries) Act, 1850, as the case may be, an authority to inquire into the truth thereof. (3) Where it is … we find no such compelling circumstances justifying reading any such implication into Section 29(1) of the Act." Ordinarily, the difference between approval and permission is

K. Sowbaghya Vs. Union of India, Ministry of Finance, North Block Depa ...

Court : Karnataka

Subject : Land Acquisition

such as Section 20 of Prevention of Corruption Act, 1988, Section 139 of Negotiable Instruments Act, 1881 and Section 53 of Prevention of Terrorism Act, 2002. It is contended that Section 43 provides for creation of Special Courts … from 1.7.2005. The Act has undergone four amendments - in the year 2005, 2009, 2013 and by the Finance Act, 2015 (with effect from 14th May, 2015) under Part VI thereof, respectively . The last of the amendments … 8(4), 8(5), 8(6), 9, 17(1), 18(1), 19, 23, 24 and Section 44 of the Prevention of Money- Laundering Act 2002, (Central Act 15 of 2003) [the Act] amended by the Prevention of Money Laundering (Amendment) Act, 2005 (Central