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Ms Dhampur Sugar Mills Ltd. Dhampur, District Bijnor. Vs. Assistant Co ...

Court : Allahabad

Subject : Land Acquisition

to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or … under section 148 is to be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made … Chand Bajrang Lal and another v. Income-Tax Officer and another, reported in 2003-456 SC, the decision of the Punjab and Haryana High Court in the

Vikram Kothari (H.U.F.) Vs. State of U.P.

Court : Allahabad

Subject : Direct Taxation

to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or … under section 148 is to be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or re-computation to be made in pursuance of the notice is to be made

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under the … be applicable to a stock-in-trade, unless the transaction in question has - 163 - the effect of transferring or enabling the enjoyment of any immovable … …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) - 2 - This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 30.05.2008 passed in ITA No.468/BNG/2006, for the assessment year

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … in Rashid Ahmed v. Municipal Board, Kairana, 1950 SCR 566=(AIR 1950 SC 163), "the existence of an adequate legal remedy is a thing to be … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

Alok Agarwal and Others Vs. Punam Co-operative Housing Society Ltd. an ...

Court : Mumbai

Subject : Land Acquisition

must satisfy two requirements. It was held so in Marine Times Publications (P) Ltd. v. Shriram Transport and Finance Co. Ltd. (1991) 1 SCC 469)at para 11: (SCC p. 474) “11. Before a dispute can be referred … of the Supreme Court in Ramesh Chand Ardawatiya v. Anil Panjwani (AIR 2003 SC 2508)where the provisions of Section 75 of the Rajasthan Co-operative Societies … to entertain and try the suit would vest with the Co-operative Court by virtue of the provisions of Section 163 read with Section 91 of the Maharashtra Co-operative Societies Act 1960 (NM 1564 of 2012); (ii) A Notice

Khoday India Limited vs the Principal Commissioner of Income Tax

Court : Karnataka

Wipro shares received by the petitioner.3.4 On 01.04.2021, Sections 147 to 151 of the I.T.Act were amended vide Finance Act, 2021 by bringing into force a new regime. Subsequently, the 1st respondent issued a Notice dated 21.06.2021 to … notice undersection 148 is to be served is a person treated as the agent of a nonresident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

Jindal Steel and Power Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)106TTJ(Delhi)943

Section 234D did not arise. In any case the provisions of Section 234D had been inserted by the Finance Act, 2003, w.e.f. 1st June, 2003. In the instant case the return of income had been filed by the assessee … of Hon'ble Kerala High Court in the case of Karim Tharuvi Tea Estates Ltd. v. Dy. CIT (2000) 163 CTR (Ker) 565, of Hon'ble Gauhati High Court in the case of Assam Bengal Carriers Ltd. v.CIT of

imp Power Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)107TTJ(Mum.)522

of ESI Act, 1948, or any other fund, for welfare of the employees. Further, by amendment by the Finance Act, 2003, second proviso to Section 43B was deleted and the first proviso was amended. However, correspondingly, no change in … B.V. (2005) 142 Taxman 1 (Mumbai) (Mag); 6. Lucent Technologies Hindustan Ltd. v. LTO (2004) 82 TTJ (Bang) 163 : (2005) 92 ITD 366 (Bang); 7. Ind. Telesoft (P) Ltd., In re (2004) 189 CTR (AAR) 287

Sri. Prajwal Revanna vs State by Karnataka

Court : Karnataka

but which is unstamped, is admissible in criminal proceedings : Stamp Act, 1891 Section 14(4) [amended by the Finance Act, 1999, Section 109(3), Sch. 12, paras 3(1), (5)].] .1463. The primary evidence rule.-Under the‘primary evidence rule’ at common … the Civil Evidence Act, 1995, Section 15(1), Sch. 1, para 9(3)]. For the purposes of the Criminal Justice Act, 2003, Pt. 11 (Sections 98-141) (as amended) (evidence), the definition is the same [see Section 134(1)], save that for … WLR 341 :(1968) 1 All ER 579 : 52 Cr App R 163 (CA).] . Failure to produce an object which mightotherwise have been admissible

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

Subject : Land Acquisition

No.23/2009, dated 28.07.2009 respectively, under Rule 14 of the CENVAT Credit Rules, 2004, r/w. Section 73(1) of the Finance Act, 1994. He also demanded interest, applicable at the rate payable on the above mentioned demands, under Rule 14 … the Customs Act, 1962; Section 34(3) of the Arbitration and Conciliation Act, 1996; Section 125 of the Electricity Act, 2003; Section 35-G of the Central Excise Act, 1944 and the statutes referred to above, are self contained Acts and … decisions in Singh Enterprises v. CCE, Jamshedpur reported in 2008 (221) ELT 163 (SC), Commissioner of Customs and Central Excise v. Hongo India (P) Ltd.,