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Assistant Commissioner of Income-tax Vs. Ravi Construction

Court : Gujarat

Subject : Direct Taxation

the CIT(A). In support of his submissions, Mr. Shah placed reliance on the following decisions; CIT v. Alagendran Finance Ltd. [2003] 264 ITR 269/[2004] 136 Taxman 165 (Mad.); CIT v. Mohta Construction Co. [2005] 273 ITR 276 … of assets" for the purpose of allowing deduction in respect of depreciation under section 32(1)(ii) of the Income-tax Act, 1961? (2) Is depreciation allowable at the rate of 100% on the centering material as against normal rate

Kwality Milk Foods Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)100ITD199(Chennai)

has constituted this Special Bench to consider the following question: Whether amendment in proviso to Section 43B by Finance Act, 2003 could be construed to be curative, as such retrospective in nature? 2. We have heard the rival submissions

The Secretary, Thirumurugan Co-operative Agricultural Credit Society V ...

Court : Supreme Court of India

Subject : Consumer

Acts : Tamil Nadu Cooperative Societies Act, 1983 - Sections 34, 34(3), 75(3), 90 and 156; Consumer Protection Act, 1986 - Sections 2(1) and 3; Code of Civil Procedure (CPC) - Sections 9; Indian Contract Act, 1972; Sale of Goods Act, 1930; Indian Penal Code (IPC), 1960; Standard of Weights and Measures Act, 1976; Motor Vehicles Act, 1938 - Sectio 165; MRTP Act 1969; Prevention of Adulteration Act, 1954; Arbitration Act; Contract Act, 1872

Reported in : AIR2004SC448; 2004(5)ALLMR(SC)108; [2004]118CompCas253(SC); (2004)1CompLJ339(SC); 2004(2)MhLj581; (2004)2MLJ94(SC); 2004MPLJ242(SC); 2003(10)SCALE635; (2004)1SCC305; 2004(1

Matched in: Citation AIR2004SC448; 2004(5)ALLMR(SC)108; [2004]118CompCas253(SC); (2004)1CompLJ339(SC); 2004(2)MhLj581; (2004)2MLJ94(SC); 2004MPLJ242(SC); 2003(10)SCALE635; (2004)1SCC305; 2004(1

RamdIn and ors. and Upendra Pandey Vs. State of Madhya Pradesh and ors ...

Court : Madhya Pradesh

Subject : Property

Reported in : 2009(3)MPHT270

by the Government of India. On 16-1 -2006 the Government of India, Ministry of Power informed the Power Finance Corporation that the President of India has conveyed his approval for formation of Five SPV (Shell Company) for … it is also pertinent to note that in view of the provisions of Section 165(1) of the Electricity Act, 2003, setting up a Power Generating Unit amounts to an undertaking 'work' that is useful to the public under

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign … if he was mistaken, his mistake was one of fact or law. 165. It was not necessary in Woolwich Equitable to consider the rule that

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 … sell the property and to receive the entire consideration, it amounts - 165 - to the stock-in-trade being otherwise transferred leading to the said income … …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

Oriental Insurance Co. Ltd. Vs. Banu Begum and anr.

Court : Uttaranchal

Subject : Motor Vehicles

Reported in : 2007ACJ476

on the tanker and deceased had nothing to do with the vehicle and neither the owner nor the finance company could be held liable for the same. The Division Bench of Madras High Court held that the … J.C.S. Rawat, J.1. Appeal No. 219 of 2003 has been preferred by the opposite party Oriental Insurance Co. Ltd. against … To appreciate the contentions of the parties, it is relevant to quote the provisions of Sub-section (1) of Section 165 of the Motor Vehicles Act, 1988 which read as under:165. Claims Tribunals.-(1) A State Government may, by notification

Estate Late Shri Dharambir Vs. the Dcit [Alongwith Ita Nos. 7279,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96TTJ(Mum.)880

(c) has also been introduced in addition to Clauses (a) & (b) to Section 45(5) w.e.f. 1/4/2004 by Finance Act 2003. According to this newly inserted Sub-clause (c) where in the assessment for any year, the capital gain arising … of Ramabai v. CIT (A) 181 ITR 400(SC). He has also cited the decision of TNK Govindarajulu Chetty, 165 ITR 231(SC) and Shah Vrijlal Madhavji, 95 ITR 614 and Smt.Sarojinidevi, 250 ITR 759(A.P).Further Mr. Agarwal, Sr. D.R

Estate of Late Shri Dharambir

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)95ITD83(Mum.)

been introduced in addition to clauses (a) & (b) to section 45(5) with effect from 1-4-2004 by the Finance Act, 2003. According to this newly inserted sub-clause (c) where in the assessment for any year, the capital gain arising … (1990) 181 ITR 400 (SC). He has also cited the decision of CIT v. T.N.K. Govindarajulu Chetty (1987) 165 ITR 231 (SC) and Shah Vrajlal Madhavji v. CIT (1974) 95 ITR 614 (Ker.) and CIT v. Smt.

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in Finance Act, 1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance Act 2004. Finally the