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Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

by the assessee. Sub-clause (iii) of Section 271(1)(c) has been amended by Finance Act, 2002 w.e.f. 1st April, 2003, and by the amendment the words "in addition to tax payable" have been replaced by the words "in … v. Dy. CIT (2003) 78 TTJ (ITAT) 692 : (2003) 85 ITD 167 (Jp)(TM) (iii) Shivram Art Processors v. Asstt. CIT (2001) 115 Taxman 320 … is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have

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 … exchange remittances are received and credited to the assessee’s account through - 167 - the Reserve Bank of India. It is in this context merely … …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

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

cent of the gross amount charged by the service provider) even under the Finance Act, 2002.19(iii). Under the Finance Act, 2003, the term 'broadcasting' was re-defined through Section 65(15), which is being extracted hereunder:65. Definitions.- In this Chapter, unless … the same statute. In Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi : (1980) 2 SCC 167 the question that fell for consideration of the Constitution Bench of this Court was, whether the service of

Saint-gobaIn Glass India Ltd. and anr. Vs. Union of India (Uoi) and or ...

Court : Delhi

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Tax, 1975 - Sections 8B, 8C, 8C(2) and 8C(6); Finance Act, 2003; Customs Tariff (Transitional Product Specific Safeguard Duty) Rules - Rules 1, 2, 3, 4, 4(5), 5, 5(2), 5(3), 5(4), 6, 6(2), 6(3), 6(4), 6(5), 6(7), 6(8), 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17; Constitution of India - Articles 14, 309 and 311(2)

Reported in : 2009(166)LC71(Delhi); 2009(240)ELT495(Del)

available to the Government of India. A specific provision i.e., Section 8C was introduced in the Act by Finance Act, 2003 w.e.f. 11.05.2002 in respect of specific safeguards duty with regard to imports from China. Under Sub-section (6) of … Price(US$MT) 2005-06 10063 839 157.15 2006-07 47252 3938 145.43 2007-08 45771 3814 218.55 April - Oct. 200722334 3191 167.39 Apr. - Oct. 2008 28284 4041 218.87 Nov., 2008 10000 10000 Import pricedeclined upto CIF US$ 200 Dec.

Shri Rama Multi Tech Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)568

appellant that the amendment to Section 36(1)(iii) is w.e.f. 1st April, 2004, which has been introduced by the Finance Act, 2003, which is reproduced as under : 'Provided that any amount of the interest paid in respect of capital … the judgment of Hon'ble Supreme Court in the case of Challapalli Sugars Ltd. v. CIT (1975) 98 ITR 167 (SC), as also the case of CIT v. Tensile Steel Ltd. (1976) 104 ITR 581 (Guj).There is a

Commissioner of Income Tax - I, Vs. M/S.Sakthi Sugars Ltd.,

Court : Chennai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 260A

inserted in Section 36(1)(iii) of the 1961 Act and made it clear that the proviso was inserted by Finance Act, 2003 with effect from April 1, 2004 and will not apply to the assessment years prior to that date. … Surgical Cottol Mills), 315 ITR 114 (Commissioner of Income Tax v. Sri Mangayarkarasi Mills P. Ltd.), 98 ITR 167 (Challapalli Sugars Ltd. v. Commissioner of Income Tax) and 255 ITR 243 (Commissioner of Income Tax v. Madras

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … watch on suspicious or doubtful transactions by amending its Forty Recommendations in 2003 and 2012. (x) It is further submitted that FATF assess the progress … test at the pre-complaint and pre-cognizance stage53 and the accused cannot escape the rigors of custody as per Section 167 of the Cr.P.C. As such, these conditions of reverse burden are in violation of Articles 14 and 21

Ranga Reddy District Sarpanches' Association and Ors. Vs. Government o ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Constitution of India - Articles 1(1), 40, 226, 243E, 243G, 245, 246 and 246(3); Andhra Pradesh Panchayat Raj Act, 1994 - Sections 153, 181, 249 and 250

Reported in : 2004(2)ALD1; 2004(1)ALT659

their contentions. In Karnataka Sugar Workers Federation, Bangalore v. State of Karnataka, 2003 (4) KLJ 453, the Full Bench of Karnataka High Court at Para … Sub-section (6), Section 61, Sub-sections (1) and (4), Section 62, Section 71, Section 77, Section 137, Section 158, Section 167 Sub-sections (1), (4) and (7), Section 174, Section 186, Section 187, Sub-section (5), Section 193 Sub-section (7), Section … several details relating to Local Government in India, Decentralisation in A.P., Devolution of functions, Recommendations on Functional devolution, Finances, Functionaries, Accountability, Territorial consolidation of Panchayats etc. Pages 13, 14, 15, 16, 17, 18, 19, 20, 25, 56, … of the Constitution of India questioning certain provisions of A.P. Panchayat Raj Act, 1994 and certain Government Orders and Rules by filing W.P. No. 12348/2002.

Tractor and Farm Equipment Ltd. Vs. Secretary to the Govt. of Assam, D ...

Court : Guwahati

Subject : ContractConstitution

Acts : Constitution of India - Articles 12, 14, 226 and 253; Code of Civil Procedure (CPC), 1908 - Order 1, Rule 10; International Development Association (Status, Immunities and Privilages) Act, 1960 - Sections 3

bid security at Rs. 2.25 million of each schedule as the IDA agreed, for the time being, to finance the proposed procurement of 449 tractors only. The date of opening of the sealed tender, which was initially … widened in Prabodh Verma v. State of U. P., AIR 1985 SC 167, wherein the Apex Court has made it clear, contends Mr. Dutta, that … TU 1001' indicating thereby that the prototype tested by them and covered by the test report, in question, actually belonged to 'TU 1001' series. In the meeting of the First Committee, the letter, dated 27-5-2003, aforementioned of … and in respect of the same tractor and that in the specifications section under the heading tractor, while the model stated was High Torque, the

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … DR referred to the judgments in the case of CIT v.Meenal Rameshchandra, 167 ITR 507 (Guj.); Senairam Doongarmall, 42 ITR 392(SC); Lok Shikshana Trust, 101 … (Appeals)-IV, Mumbai dated 7-11-2003 and 12-12-2003 in the case of the assessee in relation to assessment orders under section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special