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Commissioner of Income-tax Vs. Nagesh Devidas Kulkarni

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 10(10C), 15, 16, 17, 17(1), 17(3), 57, 80CCC, 88, 89, 89(1), 143(1), 143(3), 147, 148 and 260A; University Grants Commission Act, 1956 - Sections 3; Institutes of Technology Act, 1961 - Sections 3; Finance Act, 2002; Finance Act, 1993; Income Tax Rules, 1962 - Rule 21A, 21AA and 21B

Reported in : (2007)210CTR(Bom)471; [2007]291ITR407(Bom)

in relation to any other assessment year;11. Section 89(1) of the Act as it stood prior to the Finance Act, 2002, reads as follows:Section 89 Relief when salary, etc., is paid in arrears or in advance.--(1) Where, by reason

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

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 … role of Reserve Bank, appeals, powers of Registrar to give extension of time for filing documents, penalties etc. Section 89 of the Act says that the State Government may in consultation with the Reserve Bank, by notification in

Mahim Patram Private Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 3AAA, 3D, 4, 4A, 5, 6, 6(1), 6(2), 8, 8A, 9, 9(2), 9(3), 13, 13(1), 13(3), 14 and 15; Finance Act, 2002; Uttar Pradesh Trade Tax Act, 1948 - Sections 3F and 3F(2); Uttar Pradesh Trade Tax Rules, 1948 - Rule 44B and 44C; Constitution (Forty-sixth Amendment) Act; Finance Act, 2005 - Sections 89; Motor Vehicles Act; Wealth Tax Act - Sections 7(1); State Sales Tax Act; Tenancy Act; Central Sales Tax (Amendment) Act, 1962 - Sections 8; Central Sales Tax (U.P.) Rules, 1957 - Rule 9; Constitution of India - Articles 286, 286(3) and 366

Reported in : JT2007(4)SC50; 2007(3)SCALE584; (2007)3SCC668; 2007[7]STR110; [2007]7STT136

deference to the aforementioned judgment of this Court, the Parliament amended Section 2(g) of the 1956 Act by Finance Act, 2002. No rule, however, has till date been framed in regard to the manner in which sales price of … on goods;13. However, no corresponding amendments in other provisions of the 1956 Act were made. By reason of Section 89 of the Finance Act, 2005, Section 2 of the 1956 Act was amended incorporating Clause (ja) defining 'works

Joint Commissioner of Income-tax Vs. Montgomery Emerging Markets Fund

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)100ITD217(Mum.)

Act, 1987.25. The learned Counsel further continued to explain that the said amendment was again undone by the Finance Act, 2002 with effect from assessment year 2003-04 onwards whereby the special treatment given to capital loss has been re-instated … Mumbai passed on 23-11 -1998 and 12-2-2000, respectively. The appeals do arise out of the assessments completed under Section 143(3) of the Income-tax Act, 1961.2. These two appeals are placed before this Special Bench to consider and

Wilson Diesels (P) Ltd. Through Its Partner Sri Pramod Kumar Agarwal V ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 35C(2); Central Excise Rules, 1944 - Rules 9(2), 52A, 173Q, 173Q(2), 209A, 226 and 1226; Finance (No. 2) Act, 1998 - Sections 88, 89, 90(1), 92 and 97(1); Kar Vivad Samadhan Scheme Rules, 1998; ; Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Excise Law; Direct Tax Law

Reported in : (2005)197CTR(All)347; 2005(185)ELT350(All)

Scheme, 1998 and accordingly a declaration was filed by M/S India Casting Company under Section 89 of the Finance Act (No. 2), 1998 with the Commissioner, Central Excise. Kanpur, the designated authority. The designated authority determined the amount … the present petition is squarely covered by the decision of this Court in writ petition No. 209 of 2002 Om Prakash Gupta v. Union of India decided on 3rd December. 2003. He further submitted that the petitioners

Asstt. Cit (Osd), 26(L), Mumbai Vs. Sharadkumar D. Parikh

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)8SOT664(Mum.)

21A for providing relief under section 89(1) (the said section is substituted by a new section 89 by Finance Act, 2002, with effect from 1-4-1996) forex gratiapayments. The assessing officer has further stated in the order as regards the

P.L. Lamba (Huf) Vs. Asstt. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)90TTJ(Del)388

is further noted that the legislature has, in its wisdom, amended the provisions of section 28 by the Finance Act, 2002, with effect from 1-4-2003 to insert a new clause (va). The said clause provides that any sum received

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

J.1. By these appeals, the appellants challenge the order dated 10th January, 2002 passed by the Maharashtra Electricity Regulation Commission (for short 'the Commission') passed … the appellant Board in this regard is consistent with the Electricity (Supply) Annual Accounts Rules 1985 framed under Section 89 of the Electricity Supply Act. In other states such as Gujarat, Madhya Pradesh, Andhra Pradesh and also in … and the tariffs should have been so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that the affairs of Electricity Board are

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act, 2002 which permits secured creditors to participate in auction of immoveable property if it remained unsold for want of … expert bodies. This exercise must be undertaken in a time bound manner.” 89. This was followed by yet another order of 16th May, 2018 recommending

Commissioner of Income Tax Vs. Chemiequip Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Taxation Law (Amendment) Act, 1975; Income Tax Act, 1961 - Sections 80HHC, 148 and 271(1)

Reported in : (2003)182CTR(Bom)144; [2004]265ITR265(Bom)

1988-89 when Expln. 4 was in the statute. One more aspect needs to be mentioned. By Finance Bill, 2002, Section 271 of the IT Act has been amended vide Clause 97 [See (2002) 254 ITR 174]. By Clause