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Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 10, 10A, 10B, 11, 12, 80HHC, 80HHC(3), 80HHF(3), 112, 113, 115A, 115AA, 115AB, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 119(2), 140A, 154, 161(1A), 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 192, 207, 208 to 219, 234A, 234B and 234C; Finance Act, 2002 - Sections 115J, 115J(1), 115JA, 115JB(1) and 115JB; Finance Act, 1987; Finance (No. 2) Act, 1996; Finance Act, 2000 - Sections115B and 115JB; Finance (Amendment) Act, 2000; Finance (Amendment) Act, 2002; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3, 17(1), 32(2), 32A(3), 72(1), 73, 74, 74A(3), 139(1), 142(1) and 288(2); Finance Act, 2001 - Sections 2(8); Constitution of India - Articles 265 and 300A

Reported in : (2006)203CTR(Kar)381; [2006]286ITR182(KAR); [2006]286ITR182(Karn)

respondent seeks to rely as is seemingly done in view of the amendment of Section 115JB effected by Finance Act, 2002 with retrospective effect from 1.4.2001 enabling him to levy such interest. The said amendment in so far as … Union of India 2003 ITR 260 548 and Dr. S. Reddappa v. Union of India 1998 232 ITR 63 the amendment is justified and petitioners have failed to prove that said amendment is unconstitutional and accordingly the

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the gross amount charged by the service provider).19(ii). The term 'broadcasting' was re-defined under Section 65(14) of the Finance Act, 2002 as under:65. Definitions.- In this Chapter, unless the context otherwise requires,-(14). 'broadcasting' has the meaning assigned to it … made to Federation of Hotel and Restaurant Association of India v. Union of India : (1989) 3 SCC 634. In the aforesaid case the appellants were engaged in the hotel/industry. The appellants were subjected to tax at

Dy. Cit, Range-3(3) Vs. Stnita Conductors Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

1-4-1962, i.e., for and from assessment year 1962-63. Section 14A has been amended by Section 10 of the Finance Act, 2002 and again by Section 7 of the Finance Act, 2006. Section 14A as so amended reads now as

Commr. of Income Tax Vs. Gujarat Maritime Board

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Gujarat Maritime Board Act, 1981 - Sections 3(2), 25, 26, 73, 74 and 75; General Clause Act, 1897 - Sections 3(31); Income Tax Act, 1961 - Sections 2(15), 10(20), 11, 11(1), 11(4), 11(16), 12A and 60 to 63; Finance Act, 2002; Gujarat Maritime Board Act, 1981; Indian Ports Act, 1903 - Sections 36; Banking Companies Acquisition and Transfer of Undertaking Act, 1970 - Sections 2; Public Trust Act

Reported in : (2008)214CTR(SC)81; [2007]295ITR561(SC); 2007(14)SCALE21; 2007AIRSCW7912; 2008(3)KCCRSN199

income of the Board was not eligible to income-tax under Section 10(20) or the Income-tax Act, 1961.3. By finance Act, 2002, an Explanation was added in Section 10(20) by which 'Local Authority' was defined. It gave a restricted meaning … the advancement of any other object of general public utility.11.(1) Subject to the provisions of Sections 60 to 63, the following income shall not be included in the total income of the previous year of the person

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that it … on Notes on Clauses and the memorandum explaining amendment to Section 140A of the Act more particularly Clause 63 by which it was sought to amend Section 140A of the Income Tax Act. It is submitted that

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … for the credit of the duty paid. This was a case falling under the Maharashtra Value Added Tax Act 2002. The challenge in this case was to the constitutional validity of Section 48(5) of the Maharashtra Value Added … (d) Banco Products (India) Ltd. Vs. Commissioner of C.Ex., Vadodara-I, (2009(235) ELT 636 (Tri-LB)); (e) CCE, Jaipur Vs. M/s. Rajasthan Spinning and Weaving Mills Ltd.,

M.P. Mehrotra and Somesh Mehrotra Vs. Securities and Exchange Board of ...

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : Land Acquisition

1. VLS Finance Ltd., (the company) is a public limited company incorporated under the provisions of the Companies Act, 1956. It … argument on the applicability of the new section 11 (4)(b) of the Act as inserted by SEBI (Amendment) Act, 2002, and the claim that the Respondent is empowered in the interest of investors and the securities market, either … convert the OCNT Warrants, the company prima facie violated sections 62 and 63 read with 65 and 68 of the Companies Act and that the

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

may, by notification in the Official Gazette, specify in this behalf:26. Section 10(20A) and 10(23) were deleted/omitted by Finance Act, 2002, w.e.f. 01.04.2003. While both these provisions are not directly relevant for deciding the primary question (i.e., as to … 62 (i) History of the legislation .................................................................................................................. 62 (ii) Other extrinsic aids to construction of the statute ............................................................................ 63 B. Interpretation of Section 2(15), the definition clause ............................................................................... 70 Summation of interpretation of Section 2(15) ............................................................................................... 85

Roseland Buildtech Pvt Ltd vs Vihaan 43 Reality Pvt Ltd Earlier Known ...

Court : Delhi

Subject : Land Acquisition

1962, Income- Tax Act, 1961, the Recovery of Debts Due to Banks and Financial Institutions Act, 1993, the Finance Act, 1994, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, the Sick Industrial … involved in the instantlis and to answer questions involved in the present suit, the bar provided for under Section 63 and 231 of the IBC applies. The I.A. 22791/2025 filed by defendant no. 1 under Order VII Rule

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

omitted, we would also like to reproduce sub section (9A) to Section 10B, which was inserted by the Finance Act, 2002 with effect from 1st April, 2003, but was deleted/omitted by the Finance Act, 2003 with effect from 1st